[Adopted 12-28-1979 by Ord. No. 1979-3]
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
unless the context or language clearly indicates or requires a different
meaning:
An individual, partnership, limited partnership, association
or corporation that engages the services of any individual and makes
payment to said individual whether by salary, wages or commission.
An "employer" shall include a self-employed person who engages in
his employ and services of one or more individuals besides himself.
It shall also include a self-employed person.
Indicates the singular and plural number as well as male,
female and neuter gender.
Any person, male or female, who attains or is over the age
of 18 years on the first Monday of February 1980, engaged in any occupation
of any nature, type or kind whatsoever, within the confines of the
Township of Shirley, County of Huntingdon, Commonwealth of Pennsylvania,
whether in the employ of another or self-employed during the year
of 1980, from the effective date of this article.
Any trade, profession, business or undertaking of any type
or kind carried on or performed within the limits of the Township
of Shirley for which recompense is received, whether by means of salary,
wages, commissions or if the individual be self-employed by payment
for services rendered.
A tax of $10 levied on each individual engaged in any occupation
as hereinbefore defined, within the limits of the Township of Shirley
from February 1980, to December 30, 1980, and annually thereafter.
The person designated by the Township of Shirley for the
collection of occupational taxes; to wit, the duly elected Tax Collector
for Shirley Township.
The Township of Shirley, County of Huntingdon,
Commonwealth of Pennsylvania, for the period beginning February 1,
1980, from the effective date of this article and annually thereafter,
hereby levies and imposes on the privilege of engaging an occupation
within the limits of the Township of Shirley an annual occupational
tax in the manner and at the rates hereinafter set forth. This tax
is in addition to all other taxes of any kind or nature heretofore
levied by the Township of Shirley.
Beginning with the first day of February 1980,
and annually on each calendar year thereafter, each occupation as
hereinbefore defined, engaged in within the territorial limits of
the Township of Shirley shall be subject to an occupational privilege
tax in the amount of $10 per annum, said tax to be paid by the individual
so engaged.
A.
The said tax shall be paid to the Tax Receiver of
the Township of Shirley as hereinafter designated, and said tax shall
be due and payable on the first day of February 1980, and annually
on a calendar year thereafter, and shall be due and payable at the
flat rate for the next 90 days, and after the expiration of the ninety-day
period, a penalty of 5% is hereby imposed. In the case of any person
engaged in an occupation within the limits of the Township of Shirley
after the first Monday of February 1980, and annually thereafter,
the tax will be due and payable within 90 days thereafter, and after
the expiration of the ninety-day period a penalty of 5% is hereby
imposed.
B.
If said tax is not paid when due in each year, interest
thereon shall begin to accrue at the rate of 6% per annum on the amount
of said tax remaining unpaid. Said interest to be calculated beginning
on the first day of July 1980, and to be calculated thereafter until
said tax is paid in full, together with penalty as hereinbefore provided.
Each employer within the Township of Shirley
is hereby charged with the duty of collecting and paying over to the
Township of Shirley Tax Receiver from each employee engaged in his
services the said tax of $10 per year upon each individual employed
by said employer who performs services on behalf of said employer
within the Township of Shirley or who is engaged in an occupation,
as hereinbefore defined, for the benefits of said employer or in the
service of said employer within the limits of the Township of Shirley.
Each employer shall make a return and payment of said tax and is authorized
to deduct the said occupational tax at the rates hereby imposed from
each employee in his service, whether said employee is paid by salary,
wages or commission. Each employer within the Township of Shirley
shall prepare and file a return showing a computation of the tax on
a form to be obtained by him from the Township of Shirley Tax Receiver.
Each employer in filing his return and making payment by deduction
from the salary, wages, commissions or other compensation payable
to him to his employees shall be entitled to retain a commission calculated
at 2% on the gross tax due and payable by each individual, provided
that such tax is collected and paid over by the employer within the
60 days first following the first day of February 1980, and annually
thereafter. It is further provided that, if the employer fails to
file said return and pay 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 payment of the tax in full without
any deductions or commissions as though the tax had originally been
levied against him.
Each individual who shall have more than one
occupation within the Township of Shirley shall be subject to the
payment of the annual occupational tax solely upon his principal occupation,
and his principal employer shall deliver to him a certificate of payment
in a form to be furnished to the employer by the Township of Shirley
Tax Receiver certifying to any other employer of such individual that
said occupational tax has been paid by the employee to the employer
and in turn remitted by said employer to the Township of Shirley Tax
Receiver. Any employer receiving such certificate of payment of the
occupational tax by another employer by deduction from the said individual
shall not deduct or collect the occupational tax imposed by this article.
Each employer in the Township of Shirley shall
use his employment records as of the first Monday of February 1980,
in determining the number of employees from whom the said occupational
tax shall be deducted and paid over to the Township of Shirley Tax
Receiver. Each employer who engages the services of any individual
in an occupation to be performed in the Township of Shirley on or
after the first Monday of February 1980 shall require said employee
to furnish him a certificate of payment from the Township of Shirley
Tax Receiver showing that the occupational tax has heretofore been
paid. In the event that such employee has not previously paid his
occupational privilege tax, the employer shall deduct the same within
30 days after the employee is hired and remit it to the Township of
Shirley Tax Receiver.
Each self-employed individual in the Township of Shirley who performs any services of any type or kind within the limits of the Township of Shirley, whether same to be regarded either as a profession or as a business, shall be required to pay an occupational tax of $10 for himself and shall, further, be required to deduct and pay over in the manner hereinbefore set forth in § 247-19, an annual occupational tax of $10 for every individual in his employ who is engaged in any performance in any occupation or profession for him within the Township of Shirley.
The tax imposed by this article shall be in
addition to all other taxes of any kind or nature heretofore or hereafter
levied by the Township of Shirley.
A.
It shall be the duty of the Township of Shirley Tax
Receiver to collect and receive the taxes, fines or penalties imposed
by this article. It also shall be his duty to keep a record showing
the amount received by him from each self-employed person paying the
tax and the date of such receipt; and further, it shall be his duty
to keep a record showing the amount received by him from every employer
paying the tax on behalf of his employees by deduction made by such
employer from the salary, wages, commissions or other forms of recompense.
B.
The Township of Shirley Tax Receiver is hereby charged
with the administration and enforcement of the provisions of this
article and is hereby empowered to prescribe, adopt, promulgate and
enforce rules and regulations relating to any matter pertaining to
the administration and enforcement of this article, including a provision
for the examination of the payroll records of any employer within
the Township of Shirley; and further, for the reexamination and correction
of any returns 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 Township of Shirley Tax Receiver shall have the right to appeal
to the Court of Common Pleas of Huntingdon County as in other cases
provided.
C.
The Township of Shirley 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 any employer on behalf
of his employees, or, if no return was made to ascertain the occupational
tax due. Each employer in the Township of Shirley is hereby directed
and required to give the Township of Shirley Tax Receiver the means,
facilities and opportunity for such examinations and investigations
as are hereby authorized.
A.
The Township of Shirley Tax Receiver may sue for the
recovery of any tax due or unpaid under this article.
B.
If for any reason the tax is not paid when due in
each fiscal year, interest at the rate of 6% on the amount of said
tax shall be calculated beginning with the first Monday of February
1980, and a penalty of 5% shall be added to the flat rate of said
tax for nonpayment thereof 90 days after the due date. Where suit
is brought for the recovery of any occupational tax, the individual
liable therefor shall, in addition, be responsible and liable for
the costs of collection and the interest and penalties herein imposed.
Whoever makes any false or untrue statement
on any return required by this article, or who refuses inspection
of his books, records or accounts in his custody or control, in order
to determine the number of employees subject to the occupational tax
who are in his employment or whoever fails or refuses to file any
return required by this article shall, upon conviction before any
Magisterial District Judge, be sentenced to pay a fine of not more
than $600 for each offense, and in default of payment of said fine
to be imprisoned in the Huntingdon County Prison for a period not
exceeding 30 days for each offense.
A.
Nothing contained in this article shall be construed
to empower the Township of Shirley to levy and collect the occupational
tax hereby imposed on any occupation not within the taxing power of
the Township of Shirley under the Constitution of the United States
and the laws and Constitution of the Commonwealth of Pennsylvania.
B.
If the occupational tax hereby imposed under the provisions
of this article shall be held by any court of competent jurisdiction
to be in violation of the Constitution of the United States or 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 occupational tax, or the validity of the tax so imposed upon
other persons or individuals as herein provided.
[Amended 3-27-2008 by Ord. No. 2008-1]
The Township of Shirley for the year 1980 from
the effective date of this article, and annually thereafter, hereby
levies and imposes on the privilege of engaging in an occupation within
the limits of the Township of Shirley an annual occupational tax in
the manner and at the rates hereinafter set forth; provided, however,
that persons whose total income from all sources is less than $12,000
per year are hereby exempt from said occupational privilege tax. This
tax is in addition to all other taxes of any kind or nature heretofore
levied by the Township of Shirley.
