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:
COLLECTOR
The person, public employee or private agency designated by the political
subdivision to collect and administer the tax herein imposed.
DCED
The Department of Community and Economic Development of the Commonwealth
of Pennsylvania.
EARNED INCOME
Compensation, as defined in Section 13 (relating to earned income
taxes) of the Local Tax Enabling Act, the Act of December 31, 1965, P.L. 1257,
§ 13, as amended, 53 P.S. § 6913, as amended.
EMPLOYER
An individual, partnership, association, limited-liability corporation,
limited-liability partnership, 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.
HE, HIS or HIM
Indicates the singular and plural number, as well as male, female
and neuter genders.
INDIVIDUAL
Any natural person engaged in any occupation, trade or profession
within the corporate limits of the political subdivision.
NET PROFITS
The net income from the operation of a business, profession, occupation,
trade or other activity, as this term is defined in Section 13 (relating to
earned income taxes) of the Local Tax Enabling Act, the Act of December 31,
1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913, as
amended.
OCCUPATION
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 political subdivision for which compensation
for services rendered is charged or received, whether by means of salary,
wages, commission or fees.
TAX
The local services tax at the rate fixed in §
350-14 of this article.
TAX YEAR
The period from January 1 until December 31 in any year; a calendar
year.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to the employer by the Collector. If an
employer fails to file the return and pay the tax, whether or not the employer
makes collection thereof from the salary, wages or commissions paid by the
employer to an employee, except as provided hereafter in this article, the
employer shall be responsible for the payment of the tax in full as though
the tax had been originally levied against the employer.
In each tax year, each employer shall use his employment records to
determine the number of employees from whom such tax shall be deducted and
paid over to the Collector on or before the 30th day following the end of
each tax quarter of each such tax year.
Each self-employed individual who performs services of any type or kind
or engages in any occupation or profession within a primary place of employment
within the political subdivision shall be required to comply with this article
and pay the pro rata portion of the tax due to the Collector on or before
the 30th day following the end of each quarter.
All employers and self-employed individuals residing or having their
places of business outside of the political subdivision but who perform services
of any type or kind or engage in any occupation or profession within the political
subdivision 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 political
subdivision. Further, any individual engaged in an occupation within the political
subdivision and an employee of a nonresidential employer may, for the purpose
of this article, be considered a self-employed person, and in the event his
tax is not paid, the political subdivision shall have the option of proceeding
against either the employer or employee for the collection of this tax as
hereinafter provided.
Whoever makes any false or untrue statement on any return required by
this article, or whoever refuses inspection of the books, records or accounts
in his custody and control setting forth the number of employees subject to
this tax who are in his employment, or whoever fails or refuses to file any
return required by this article shall be guilty of a violation of this article,
and, upon conviction thereof, shall be sentenced to pay a fine of not more
than $600 and costs of prosecution and, in default of payment of such fine
and costs, to imprisonment for not more than 30 days, as permitted by law.
The action to enforce the penalty herein prescribed may be instituted against
any person in charge of the business of any employer who shall have failed
or who refuses to file a return required by this article.
Except as set forth hereafter, all ordinances or parts of ordinances
inconsistent herewith are hereby repealed. Nothing herein shall be construed
to repeal the imposition and collection of an occupation privilege tax, plus
applicable penalties and interest, for calendar year 2005 and all prior calendar
years, or of an emergency and municipal services tax, plus applicable penalties
and interest, for calendar years 2006 and 2007, as the same exist prior to
this amendment.
The tax imposed by this article shall be effective on January 1, 2008,
and all calendar years thereafter unless repealed or modified by Ordinance
of the Council of the City of Monessen.