[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:
EMPLOYER
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.
HE, HIS, or HIM
Indicates the singular and plural number as well as male, female and neuter gender.
INDIVIDUAL
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.
OCCUPATION
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.
TAX ON OCCUPATION or OCCUPATIONAL TAX
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.
TAX RECEIVER
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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
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.
This article is enacted under the authority of the Act of December 31, 1965, P.L. 1257, and its amendments known as the "Local Tax Enabling Act" and its amendments.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
This article shall become effective in accordance with the Act of June 25, 1947, P.L. 1145, and its amendments[1] and shall remain in effect thereafter.
[1]
Editor's Note: This act was superseded by an Act of 1965, P.L. 1257. See now 53 P.S. § 6924.101 et seq.