[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.
[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.
[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.