This article shall be known and may be cited
as the West Hempfield Township Local Services Tax Ordinance. This
article is enacted under the authority of The Local Tax Enabling Act,
53 P.S. § 6901 et seq., and continues and redesignates that
emergency and municipal services tax pursuant to Act 7 of 2007.
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.
BOARD OF SUPERVISORS
The Board of Supervisors of West Hempfield Township, Lancaster
County, Pennsylvania, its governing body.
COLLECTOR
The person or agency appointed from time to time by the West
Hempfield Township Board of Supervisors to assess and collect the
tax imposed under, and to administer the provisions of, this article.
COMPENSATION
Salaries, wages, commissions, tips, bonuses, fees, or any
other payment or income.
EMPLOYEE
An individual paid compensation by an employer to perform
work or services of any kind.
EMPLOYER
Any individual, partnership, limited partnership, unincorporated
association, institution, trust, corporation, government agency, or
other entity engaged in business or operating within the Township,
employing one or more individuals engaged in any occupation, other
than domestic servants.
HE, HIS, or HIM
Indicate the singular and plural number as well as male,
female and neuter gender.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township of West
Hempfield.
LTEA
Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
as amended.
OCCUPATION
Any trade, livelihood, job, 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
for which compensation is paid or received whether by means of salary,
wages, commissions or fees for services rendered.
REGULATIONS
Regulations duly adopted by the collector for administration
of the tax. To the extent allowed by law, including but not limited
to 1 Pa.C.S.A. § 1937, the Board of Supervisors intends
to incorporate future amendments to the regulations. If a court prohibits
such construction, the Board of Supervisors intends to incorporate
the regulations as they exist on the date of enactment of this article.
A copy of the regulations currently in force shall be available for
public inspection.
TAX
The local services tax in the amount of $52 per annum levied
by this article.
TAX RETURN
A form prescribed by the collector for reporting the amount
of any tax deducted from an employee or otherwise owed under this
article.
TAX YEAR
The period from January 1 to December 31.
TAXPAYER
Any individual on whom the tax is imposed.
Rules applicable to individuals who engage in
an occupation in multiple jurisdictions are as set forth in the regulations.
Every individual who is self-employed, or whose tax for any other reason is not deducted by an employer under §
134-56, shall file a tax return and pay the tax directly to the collector. Every such individual engaged in an occupation within the Township at any time after the effective date of this article and on or before March 31 shall file a tax return and pay the full amount of the tax to the collector on or before April 30. Every such individual who has not previously paid the full amount of the tax, who engages in an occupation within the Township at any time in any of the three-month periods ending June 30, September 30, and December 31, shall file a tax return and pay the full amount of the tax to the collector on or before the following July 31, October 31, and January 31, respectively. Every individual who is self-employed, or whose tax for any other reason is not deducted by an employer under §
134-56 shall follow this same procedure in every tax year.
By virtue of engaging in an occupation within
the Township, both resident and nonresident individuals are subject
to the tax.
Any person who 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
commits a violation of this article. If the Board of Supervisors or
the collector determines that a person has committed or permitted
the commission of a violation of this article, the Township may institute
summary criminal proceedings and/or may seek equitable relief. In
the event summary criminal proceedings are instituted, the fine for
the first offense shall be not less than $100 and not more than $600.
The fine for a second offense shall not be less than $300 and not
more than $600. The fine for a third or greater offense shall not
be less than $500 and not more than $600. Each day or portion thereof
in which a violation exists shall be considered a separate violation
of this article. Each section of this article which is violated shall
be considered a separate violation. The amount of any fine imposed
by a magisterial district judge or a court shall be in addition to
any other fine which may be imposed under any other provisions of
the Code of Ordinances of the Township or under any statute. In default
of payment of any fine, such person shall be liable to imprisonment
for not more than 30 days. The action to enforce the article may be
instituted against any person in charge of the business of any employer
who shall have failed or refused to file a return required by this
article.