[Adopted 1-14-1969 by Ord. No. 567[2]]
[1]
Editor's Note: The tax heretofore enacted
by ordinance was levied for the calendar year 2011 as the local services
tax in the amount of $52 under the provisions of Act 7 of 2007, applicable
on 12-31-2010 by Ord. No. 1168, adopted 12-8-2010. Further reenactments
are on file in the Borough offices.
[2]
Editor's Note: The preamble to this ordinance
was amended 1-12-1971 by Ord. No. 600 to read as follows: "Be it ordained
and enacted by the Council of the Borough of Milton under the authority
of the Local Tax Enabling Act, approved December 31, 1965, P.L. 1257,
as amended, as follows."
A.
BOROUGH OF MILTON
EMPLOYER
FISCAL YEAR
INDIVIDUAL
OCCUPATION
TAX
TAX RECEIVER
The following words and phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except where the context or language clearly indicates or requires
a different meaning:
The area within the corporate limits of the Borough of Milton.
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
wage, commission or other compensation basis, including a self-employed
person.
The twelve-month period beginning January 1 and ending December
31.
[Amended 10-28-1998 by Ord. No. 1103]
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Milton.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the corporate limits of the Borough of Milton
for which compensation is charged or received, whether by means of
salary, wages, commissions or fees for services rendered.
The occupation privilege tax in the amount of $10 levied
by this article.
The person designated by the Borough of Milton for the collection
of occupational taxes.
B.
"He," "his" or "him" shall mean and indicate the singular
and plural number as well as male, female and neuter gender.
[Amended 10-28-1998 by Ord. No. 1103]
The Borough of Milton hereby levies and imposes
on each occupation engaged in by individuals within its corporate
limits during each fiscal year an occupation privilege tax. This tax
is in addition to all other taxes of any kind or nature heretofore
levied by the Borough of Milton.
[Amended 10-28-1998 by Ord. No. 1103]
Every individual deriving compensation in an
aggregate amount less than $1,000 from his or her occupation during
the calendar year is exempt from said occupation privilege tax, any
provisions in this article to the contrary notwithstanding.
Beginning with the first day of January 1969,
each occupation, as hereinbefore defined, engaged in within the corporate
limits of the Borough of Milton shall be subject to an occupation
privilege tax in the amount of $10 per annum, said tax to be paid
by the individual so engaged.
Each employer within the Borough of Milton as
well as those employers situated outside the Borough of Milton but
who engage in business within the Borough of Milton are hereby charged
with the duty of collecting from each of their employees engaged by
them and performing for them within the Borough of Milton said tax
of $10 per annum and making a return and payment thereof to the Tax
Receiver. Further, each employer is hereby authorized to deduct this
tax from each employee in his employ, whether said employee is paid
by salary, wages or commission and whether or not part or all such
services are performed within the Borough of Milton.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to him by
the Tax Receiver. Each employer in filing this return and making payment
of the tax withheld from his employees shall be entitled to retain
a commission calculated at the rate of 2% of the gross tax due and
payable, provided that such tax is collected and paid over by the
employer on or before the dates hereinafter set forth. It is further
provided that if the employer fails to file said return and pay said
tax, whether or not he makes collection thereof from the salary, wages
or commissions paid by him to said employee, the employer shall be
responsible for the payment of the tax in full without deducting a
commission and as though the tax had originally been levied against
him.
[Amended 10-28-1998 by Ord. No. 1103]
Each employer shall use his employment records
from the first day of January to the 31st day of March of each year
for determining the number of employees from whom said tax shall be
deducted and paid over to the Tax Receiver on or before April 30.
Supplemental reports shall be made by each employer on or before July
31, October 31 and January 31 of new employees reflected on his employment
records from April 1 to June 30, from July 1 to September 30 and from
October 1 to December 31, respectively. Payments on these supplemental
reports shall be made on or before July 31, October 31 and January
31, respectively.
A.
Each individual who shall have more than one occupation
within the Borough of Milton shall be subject to the payment of this
tax on his principal occupation, and his principal employer shall
deduct this tax and deliver to him evidence of deductions on a form
to be furnished to the employer by the Tax Receiver, which form shall
be evidence of the deduction having been made, and when presented
to any other employer shall be authority for such employer to not
deduct this tax from the employee's wages but to include such employee
on his return by setting forth his name, address and the name and
account number of the employer who deducted this tax.
B.
In the event that a person is engaged in more than
one occupation or an occupation which requires his working in more
than one political subdivision during the calendar year, the priority
of claim to collect such occupation privilege tax shall be in the
following order: first, the political subdivision in which a person
maintains his principal office or is principally employed; second,
the political subdivision in which the person resides and works, if
such a tax is levied by that political subdivision; and third, the
political subdivision in which a person is employed and which imposes
the tax nearest in miles to the person's home. The place of employment
shall be determined as of the day the taxpayer first becomes subject
to the tax during the calendar year.
[Amended 10-28-1998 by Ord. No. 1103]
All self-employed individuals who perform services of any type or kind or engage in any occupation or profession within the Borough of Milton shall be required to comply with this article and pay the tax to the Tax Receiver on or before April 30, or thereafter in accordance with the payment schedule specified in § 219-27 above in the event that said individual becomes subject to this article.
All employers and self-employed individuals
residing or having their place of business outside of the Borough
of Milton but who perform services of any type or kind or engage in
any occupation or profession within the Borough of Milton do, by virtue
thereof, agree to be bound by and subject themselves to the provisions,
penalties and regulations promulgated under this article with the
same force and effect as though they were residents of the Borough
of Milton. Further, any individual engaged in any occupation within
the Borough of Milton and an employee of a nonresident employer may,
for the purpose of this article, be considered a self-employed person,
and in the event that this tax is not paid, the Borough shall have
the option of proceeding against either the employer or employee for
the collection of this tax as hereinafter provided.
A.
It shall be the duty of the Tax Receiver to accept
and receive payments of this tax and to keep a record thereof showing
the amount received by him from each employer or self-employed person,
together with the date the tax was received.
B.
The Tax Receiver is hereby charged with the administration
and enforcement of this article and is hereby charged and empowered
to prescribe, adopt and promulgate rules and regulations relating
to any matter pertaining to the administration and enforcement of
this article, including provisions for the examination of the payroll
records of any employer subject to this article, the examination and
correction of any return made in compliance with this article and
any payment alleged or found to be incorrect or as to which overpayment
is claimed or found to have occurred. Any person aggrieved by any
decision of the Tax Receiver shall have the right to appeal to the
Court of Common Pleas of Northumberland County, as in other cases
provided.
C.
The Tax Receiver is hereby authorized to examine the
books and payroll records of any employer in order to verify the accuracy
of any return made by an employer or, if no return was made, to ascertain
the tax due. Each employer is hereby directed and required to give
the Tax Receiver the means, facilities and opportunity for such examination.
A.
In the event that any tax under this article remains
due or unpaid 30 days after the due dates above set forth, the Tax
Receiver may sue for the recovery of any such tax due or unpaid under
this article, together with interest and penalty.
B.
If for any reason the tax is not paid when due, interest
at the rate of 6% of said tax shall be calculated beginning with the
due date of said tax, and a penalty of 5% shall be added to the flat
rate of said tax for nonpayment thereof. Where suit is brought for
the recovery of this tax, the individual liable therefor shall, in
addition, be responsible and liable for the costs of collection.
[Amended 10-28-1998 by Ord. No. 1103]
Whoever makes any false or untrue statement
on any return required by this article or who refuses inspection of
his books or records or accounts in his custody and control setting
forth the number of employees subject to this tax who are in his employment
and whoever fails or refuses to file any return required by this article
shall, upon conviction before any District Justice, be sentenced to
pay a fine of not more than $600 for each offense, plus costs of prosecution,
and, in default of payment of said fine and costs be imprisoned in
Northumberland County Prison for a period not exceeding 30 days for
each offense. It is further provided that the action to enforce the
fine and penalty herein provided may be instituted against any person
in charge of the business of any employer who failed or refuses to
file a return required by this article.
