[Adopted 12-28-1982 by Ord. No. 1027,
approved 12-28-1982[2]]
[1]
Editor's Note: This article, formerly "Emergency
and Municipal Services Tax," became "Local Services Tax" 12-11-2007
by Ord. No. 1284, approved 12-11-2007. The provisions of this article
are annually reenacted by the Borough Council. The full text of the
most recent reenactment is on file in the office of the Borough Secretary.
[2]
Editor's Note: This ordinance superseded former
Art. IV, Occupational Privilege Tax, adopted 12-29-1981 by Ord. No.
1017, approved 12-29-1981.
The following words and phrases when used in
this article shall have the meanings ascribed to them in this section,
except when the context or language clearly indicates or requires
a different meaning:
The Secretary of the Borough of Prospect Park or other designated
individual under whose direction this tax shall be enforced.
The area within the corporate limits of the Borough of Prospect
Park.
An individual, partnership, association, corporation, government
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 of every year
and ending December 31 of the same year.
Indicates the singular and plural number as well as male,
female and neuter genders.
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Prospect
Park.
Any trade, profession, business or undertaking of any type,
kind or character, including services of the Borough of Prospect Park,
for which compensation is charged or received, whether by means of
salary, wages, commissions or fees, for services rendered.
The local services tax in the amount of $52 levied by this
article.
[Amended 12-13-2005 by Ord. No. 1270,
approved 12-13-2005]
[Amended 12-13-2005 by Ord. No. 1270,
approved 12-13-2005]
The Borough of Prospect Park hereby levies and
imposes on each occupation engaged in by individuals within its corporate
limits during the fiscal year a local services tax. This tax is in
addition to all other taxes of any kind or nature heretofore levied
by the Borough of Prospect Park.
[Amended 12-13-2005 by Ord. No. 1270,
approved 12-13-2005]
Beginning the first day of January 2006, individuals
engaged in each occupation as hereinbefore defined earning over $12,000
per year shall be required to pay a local services tax of $52 per
annum. Individuals earning $12,000 or less shall make application
for a refund/or credit of the tax paid after the expiration of the
fiscal year. Proof of actual income shall be required as part of making
the application for the refund/or credit.
[Amended 12-13-2005 by Ord. No. 1270,
approved 12-13-2005]
Each employer within the Borough of Prospect
Park, as well as those employers situate outside the Borough of Prospect
Park but who engage in business within the Borough of Prospect Park,
is hereby charged with the duty of collecting from each of his employees
engaged by him and performing for him within the Borough of Prospect
Park said tax of $52 per annum and making a return payment thereof
to the Borough Collector. 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 or whether or not
part or all of such services are performed within the Borough of Prospect
Park.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to him by
the Borough Secretary of the Borough of Prospect Park. Each employer,
in filing this return and making payment of the tax withheld from
its 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.
Each employer shall use his employment records
from the first day of January to the 15th day of May of each year
for determining the number of employees from whom said tax shall be
deducted and paid over to the Borough Collector, on or before June
15 of each year. Supplemental reports shall be made by each employer
on August 15 and October 15 of each year of new employees as reflected
on his employment records from May 15 to August 15 of each year and
from August 15 to November 15 of each year. Payments on these supplemental
reports shall be made on September 15 and November 15 of each year,
respectively.
Each individual who shall have more than one
occupation within the Borough of Prospect Park 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 Borough Collector,
which form shall be evidence of a deduction having been made and,
when presented to any 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.
All self-employed individuals who perform services
of any type or kind or engage in any occupation or profession within
the Borough of Prospect Park shall be required to comply with this
article and to pay the tax to the Borough Collector of the Borough
of Prospect Park on June 15 of each year or as soon thereafter as
he engages in an occupation.
All employers and self-employed individuals
residing or having their place of business outside of the Borough
of Prospect Park but who perform services of any type or kind or engage
in any occupation or profession within the Borough of Prospect Park
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 engaged in an occupation
within the Borough of Prospect Park. Further, any individual engaged
in an occupation within the Borough of Prospect Park and an employee
of a nonresident employer may, for the purpose of this article be
considered a self-employed person, and in the event 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 Borough Collector 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 Borough Collector is hereby charged with the administration
and enforcement of this article and is hereby charged and empowered
to request the Borough of Prospect Park to prescribe, adopt, 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, and
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 Borough Collector of the Borough
of Prospect Park shall have the right of appeal to the Court of Common
Pleas of Delaware County, as in other cases provided.
C.
The Borough Collector of the Borough of Prospect Park
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 Borough Collector
of the Borough of Prospect Park 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 date above set forth, the Borough
Collector for the Borough of Prospect Park 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 the amount of said tax shall be calculated beginning
with the due date of said tax, and a penalty of 10% 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.
Whoever makes any false or untrue statement
on any return required by this article or whoever refuses inspection
of his 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, upon conviction before any Justice of the Peace or District
Justice, be sentenced to pay a fine of not more than $300 and costs
of such proceedings for each offense and, in default of payment of
said fine, shall be imprisoned in the Delaware County Prison for a
period not exceeding 30 days for each offense. The continuation of
such violation for each successive day shall constitute a separate
offense, and the person or persons allowing or permitting the continuation
of the violation may be punished as provided above for each separate
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 or any employer who has failed or refuses to
file a return required by this article.
A.
Nothing contained in this article shall be construed
to empower the Borough of Prospect Park to levy and collect the tax
hereby imposed on any occupation not within the taxing power of the
Borough under the Constitution of the United States and the laws of
the Commonwealth of Pennsylvania.
B.
If the tax hereby imposed under the provision of this
article shall be held by any court of competent jurisdiction to be
in violation of the Constitution of the United States or any of the
laws of the Commonwealth of Pennsylvania as to any individual, the
decision of the court shall not affect or impair the right to impose
or collect said tax or the validity of the tax so imposed on other
persons or individuals as hereby provided.
