[Adopted 12-12-1973 by Ord.
No. 4-73]
This article is enacted pursuant to the authority conferred by the Local
Tax Enabling Act, 53 P.S. § 6901 et seq. as amended.
This article shall be known and may be cited as "The Occupational Privilege
Tax Ordinance of Independence Township."
The following words when used in this article shall have the meanings
ascribed to them in this section, except in those instances where the context
clearly indicates a different meaning.
The agent designated by the Township to collect the tax imposed by
this article and to administer the provisions thereof.
Gross income and shall include, without limitation, gross salaries,
wages, commissions, tips receipts, bonuses and fees.
Any individual, association, corporation, governmental body, or any
other entity employing one or more persons for compensation.
Any livelihood, job, trade, profession, business or enterprise of
any kind for which compensation is received.
Every natural person, association or corporation. Whenever used in
a section prescribing and imposing a fine or imprisonment, the term "person"
as applied to association shall mean the partners or members thereof, and
as applied to corporations, the officers thereof.
Any natural person engaging in an occupation within the territorial
limits of the Township.
The period beginning January 1 of the current year and ending December
31 of the current year and each succeeding calendar year thereafter.
[1]The Township of Independence.
An annual tax for general revenue purposes of $10 is hereby imposed
upon each natural person for the privilege of engaging in an occupation within
the territorial limits of the Township. Said tax shall be levied during the
period January 1 of the current year and ending December 31 of the current
year, and each succeeding calendar year thereafter.
A.
Any person who shall receive less than $1,000 as compensation
during the taxable period shall be exempt from the payment of the tax imposed
by this article. For the purposes of this exemption, the gross sum total of
all compensation received from all occupations, the situs of which in every
case shall be within the territorial limits of the Township, shall be computed
for each taxable period and exemption, if allowed, shall be exemption from
payment solely for the pertinent taxable period only. The claim of exemption
shall not relieve a person of filing a return, as hereinafter provided, nor
shall an exemption allowed in any taxable period relieve a person of filing
a return for a succeeding taxable period.
B.
In accordance with the limitations imposed by Section
2 of the Local Tax Enabling Act, 53 P.S. § 6902, as amended, no
person shall pay more than $10 in any taxable period as an occupational privilege
tax; payment of an occupational privilege tax in the amount of $10 to any
other political subdivision in the Commonwealth of Pennsylvania, as evidenced
by a validated receipt of such taxing authority of a verified statement of
any employer required to deduct said tax, shall be exemption from payment
of the tax imposed by this article.
A.
Every taxpayer who is self-employed shall file with the
Collector, upon a form prescribed by the Collector, a return setting forth
the taxpayer's name, business address, residence, social security number and
such other relevant information as the Collector may require.
B.
At the time of filing his return, every such taxpayer
shall make his declaration, under penalty of perjury, as to whether the gross
compensation which he estimates to receive during the pertinent tax period
shall or shall not exceed $1,000.
C.
Such return shall be filed with the Collector within
15 days after the taxpayer first engages in an occupation within the territorial
limits of the Township.
D.
Unless exemption from said tax shall be claimed in the
return required to be filed hereunder, payment of said tax shall be made to
the Collector concurrently with the filing of said return. If exemption is
claimed, as aforesaid, payment of said tax shall be made within 15 days after
the taxpayer may reasonably estimate that his gross compensation will exceed
$1,000 during the taxable period, or when the taxpayer shall first receive
gross compensation in excess of $1,000 in lump sum or in aggregate amount.
A.
Every employer presently having an office, factory, workshop,
branch, warehouse, place of business or otherwise doing business within the
territorial limits of the Township shall file a registration statement with
the Collector within 15 days after the effective date of this article; thereafter
employers who may commence doing business within the Township after the effective
date of this article shall file such registration statement within 15 days
after becoming an employer.
B.
Such registration statement shall be upon a form prescribed
by the Collector and shall set forth the employer's name, business address,
federal employer's number, the name, address and social security number of
each employee subject to the tax imposed by this article, and such other pertinent
information as the Collector may require.
C.
Each employer shall deduct the full rate of said tax
from the first compensation payable to the taxpayer. As to taxpayers presently
employed, such deduction shall be made by the employer from the first compensation
to which the taxpayer may be entitled after the effective date of this article;
otherwise such deduction shall be made from the first compensation to which
the taxpayer may be entitled after commencement of his employment; provided,
however, that no deduction shall be made from any employee claiming exemption
hereunder or is able to show prior payment of said tax by an official receipt
of the Collector or previous deduction made by any other employer.
D.
Quarterly returns.
(1)
On or before the dates hereinafter specified in this subsection,
each employer shall file a quarterly return, on a form prescribed by the Collector,
and shall concurrently therewith pay to the Collector the sum-total of taxes
deducted during the preceding three-month period.
|
Quarterly Period
|
Return Due
| |
|---|---|---|
|
January - March, current year
|
April 30, current year
| |
|
April - June, current year
|
July 31, current year
| |
|
July - September, current year
|
October 31, current year
| |
|
October - December, current
|
January 31, succeeding year
|
(2)
Said quarterly return shall contain the name, address and social
security number of each employee from whom deduction was made, the tax deducted
from each employee, the sum-total of taxes deducted and the sum to be paid
with the return; said quarterly return shall contain the name, address and
social security number of each employee claiming exemption from payment of
said tax and any other pertinent information which the Collector shall require.
In cases of employees claiming previous payment by reason of previous deduction
from another employer, the employee, in addition to the information required
to be furnished by him for employees claiming exemption, shall set forth the
name and address of the employer who made deduction.
E.
On or before February 28 of the year following the taxable
period, each employer shall file an annual return, on a form prescribed by
the Collector, showing the total amount of said tax paid to the Collector,
the total amount of said tax deducted from all employees during the preceding
calendar year, the total number of employees claiming exemption during the
preceding calendar year and such other pertinent information as the Collector
may require.
F.
Any employer who discontinues business or ceases operation prior to December 31 of the calendar year during which he shall be required to deduct said tax, shall within 15 days after such event, file the returns required in Subsections D and E hereof and concurrently therewith pay to the Collector the sum total of taxes deducted.
G.
Every employer who willfully or negligently fails or
omits to make the deductions required by this section shall be liable for
the payment of the taxes he was required to withhold to the extent that such
taxes have not been recovered from the employee.
H.
The failure or omission of any employer to make the deduction
required by this section shall not relieve any employee from the payment of
said tax or from otherwise complying with the requirements of this article.
I.
If the employer shall deduct the tax as required by this
section, the amount deducted shall be held in trust by such employer for the
use of the Township, as beneficial owner thereof, and the employee from whose
earning said tax was deducted shall be deemed to have paid said tax.
A.
It shall be the duty of the Collector to collect and
receive the tax and any fine and penalty imposed by this article for payment
over to the Township. It shall also be his duty to keep a record showing the
amount received by him from each person paying the tax and, if paid by such
person in respect of another person, the name of such person, and the date
of such receipt.
B.
The Collector is hereby charged with the administration
and enforcement of the provisions of this article, and is hereby empowered,
subject to the approval of the Township to prescribe, adopt, promulgate and
enforce rules and regulations relating to any matter pertaining to the administration
and enforcement of this article and to prescribe forms necessary for the administration
of this article.
C.
The Collector and agents designated in writing by him
are hereby authorized to examine the books, papers and records of any person
in order to verify the accuracy of any return, or, if no return was filed,
to ascertain the tax due. Every person is hereby directed and required to
give to the Collector and to any agent so designated in writing by him the
means, facilities and opportunity for such examinations and investigations
as are hereby authorized. The Collector is hereby authorized to compel the
production of books, papers and records and the attendance of all persons,
whether as parties or as witnesses in order to verify the accuracy of any
return, or, if no return was filed, in order to ascertain the tax due.
D.
Any information gained by the Collector, his agents,
or by any other official, agent or employee of the said Township as a result
of any return, investigation or hearing required or authorized by this article
shall be confidential and shall not be disclosed to any person except for
official use in connection with the administration or enforcement of this
article or as otherwise provided by law.
A.
The Collector is hereby authorized and empowered in behalf
of and in the name of the Township to recover the tax and any interest, penalty,
fine and costs which may be imposed by this article by any means now or hereafter
authorized by the Local Tax Enabling Act.
B.
Any action brought to recover the tax imposed by this
article shall begin within five years after the date said tax was due or within
five years after a return was filed, whichever date is later; provided, however,
that this limitation shall not apply to prevent actions to recover the tax,
interest, penalty, fine and costs due or determined to be due in the following
cases:
(1)
Where no return was filed by the taxpayer or an employer
required to deduct although a return was required to be filed under the provisions
of this article;
(2)
Where a false or fraudulent return was filed with the
intent to evade payment of the tax imposed by this article; and
(3)
Where any employer has deducted taxes under the provision
of this article and has failed to pay the amounts so deducted to the Collector.
If for any reason the tax is not paid when due, interest at the rate
of 6% per annum on the amount of said tax, and an additional penalty of 1/2
of 1% of the amount of the unpaid tax for each month or fraction thereof during
which the tax remains unpaid, shall be added and collected. Where action is
brought to recover said tax, or a levy is made by distress and sale of goods
and chattels, the person liable therefor shall, in addition, be liable for
the cost of collection as well as the interest and penalties herein imposed.
The provisions of this section shall apply both to employees and employers
required to make deduction of said tax.
A.
Any person who fails, neglects or refuses to file any return required by this article; any employer who fails, neglects or refuses to pay the tax deducted from his employees; any person who refuses to permit the Collector or a duly authorized agent of the Collector to examine his books, records and papers; and any person who makes any incomplete, false or fraudulent return to avoid payment of the tax imposed by this article shall be subject to the appropriate penalties set forth in Chapter 1, General Provisions, Article II.
C.
The penalties imposed under this section shall be in
addition to any other penalty imposed by any other section of this article.
D.
The failure of any person to receive or procure the forms
required for the filing of any return required by this article shall not excuse
him from filing such return.
