[Adopted 3-17-2003 by Ord. No. 763]
A.
DESIGNATED COLLECTOR
EMPLOYER
FISCAL YEAR
INDIVIDUAL
OCCUPATION
TAX
TREASURER
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:
Any person, public employee, firm or private agency designated
from time to time by the Tinicum Township Board of Commissioners to
collect and administer the provisions and tax levied by this article.
An individual, partnership, association, 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.
The twelve-month period beginning January 1 of any year and
ending December 31 of the same year.
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township of Tinicum.
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 Township of Tinicum
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.[1]
The Treasurer of the Township of Tinicum and under whose
direction this tax shall be enforced.
B.
"He," "his" or "him" indicates the singular and plural
number as well as male, female and neuter gender.
The Township of Tinicum hereby levies and imposes
on each occupation engaged in by individuals within its corporate
limits during each fiscal year a local services tax. This tax is in
addition to all other taxes of any kind or nature heretofore levied
by the Township of Tinicum.
Each occupation engaged in by individuals as
hereinbefore defined within the Township of Tinicum shall be required
to pay a local services tax in the amount of $52.
Each employer within the Township of Tinicum,
as well as those employers situated outside the Township if Tinicum
but who engage in business within the Township of Tinicum, is hereby
charged with the duty of collecting from each of his employees engaged
by him and performing for him within the Township of Tinicum the said
tax of $52 per annum and making a return and payment thereof to the
Township designated 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 Township of
Tinicum.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to him by
the Township designated collector. 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 employees, 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.
A.
Each employer shall use his employment records from
the first day of January through January 31 of each year for determining
the number of employees from whom said tax shall be deducted and paid
over to the Township designated collector on or before February 15
of each year.
B.
Supplemental reports shall be made by each employer
on April 30, July 31, October 31 and January 31 of each year for new
employees as reflected on their employment records for the periods
of February 1 through March 31 of each year, April 1 through June
30 of each year, July 1 through September 30 of each year and October
1 through December 31 of each year. Tax payments on these supplemental
reports shall be due and paid over to the Township designator collector
on April 30, July 31, October 31 and January 31 of each year, respectively.
Each individual who shall have more than one
occupation within the Township of Tinicum 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 Township designated
collector, which form shall be evidence of deduction having been made
and, when presented to any other 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 Township of Tinicum shall be required to comply with this article
and pay the tax to the Township designated collector no later than
February 15 of each year, or as soon thereafter as he engages in an
occupation.
All employers and self-employed individual residing
or having their place of business outside of the Township of Tinicum,
but who perform services of any type of kind or engage in any occupation
or profession within the Township of Tinicum, 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 Township of Tinicum.
Further, any individual engaged in an occupation within the Township
of Tinicum 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 Treasurer 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 Township designated collector
to accept and receive payments of this tax, fines and penalties imposed
by the article 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 Township designated collector is hereby charged
with the administration and enforcement of this article and is hereby
charged and empowered to prescribe, adopt, and 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 the article; 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. No rule or
regulation of any kind shall be enforceable unless it has been approved
by the Tinicum Township Board of Commissioners. Any person aggrieved
by any decision of the Township-designated collector shall have the
right of appeal to the Court of Common Pleas of Delaware County, as
in other cases provided.
C.
The Treasurer 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 Treasurer the means, facilities and opportunity for such examination.
D.
Any information gained by the Township-designated
collector, his agents or any other official or agent of the taxing
district as a result of any declarations, returns, investigations,
hearings or verifications required or authorized by this article shall
be confidential except for official purposes and except in accordance
with the proper judicial order, or as otherwise provided by law.
E.
Each Township-designated collector, before entering
upon his official duties, shall give and acknowledge a bond to the
Township of Tinicum. If the Board of Commissioners of the Township
of Tinicum shall by ordinance designate any bond previously given
by the Township designated collector as adequate, such bond shall
be sufficient to satisfy the requirements of this article.
(1)
Each such bond shall be joint and several, with one
or more corporate sureties which shall be surety companies authorized
to do business in the commonwealth and duly licensed by the Insurance
Commission of this commonwealth.
(2)
Each bond shall be conditioned upon the faithful discharge
by the Township-designated collector, his clerks, assistants, and
appointees of all trusts confided in him by virtue of his office upon
the faithful execution of all duties required by him according to
law, of all monies and all balances thereof paid, received, or held
by him by virtue of his office, and upon the delivery to his successor
or successors in office of all books, papers, and documents or other
official things held in right of his office.
(3)
Each such bond shall be taken in the name of the appointing
authority or authorities and shall be for the use of the political
subdivision or political subdivisions appointing the Township-designated
collector and for the use of such other person or persons for whom
money shall otherwise appear, in case of a breach of any of the conditions
thereof by the acts or negligence of the principal on the bond.
A.
In the event that any tax under this article remains
due or unpaid 30 days after the due dates above set forth, the Township-designated
collector may sue in the name of the Township of Tinicum 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% on the amount of said tax due shall be calculated
beginning with the due date of said tax and a penalty of 5% 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.
A.
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 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 Magisterial District Judge, be sentenced
to pay a fine of not more than $600, plus costs of prosecution, and,
in default of payment of such fine and costs, to imprisonment in the
county jail 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 or any employer who has failed or refuses to file a return
required by this article.
B.
Any person who divulges any information which is confidential
under the provisions of the article shall, upon conviction thereof
before any Magisterial District Judge or court of competent jurisdiction
in the county, be sentenced to pay a fine of not more than $600 for
each offense, plus costs of prosecution, and, in default of payment
of such fine and costs, to imprisonment in the county jail for a period
not exceeding 30 days. Each violation shall constitute a separate
offense punishable by a like fine or imprisonment for each day of
continued violation.
A.
Nothing contained in this article shall be construed
to empower the Township of Tinicum to levy and collect the tax hereby
imposed on any occupation not within the taxing power of the Township
under the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
B.
If the 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 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 herein provided.
