This article shall be known and may be cited as the Borough
of East Petersburg 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 the Occupational Privilege
Tax pursuant to Act No. 7 of 2007.
The following word 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:
COLLECTOR
The person or agency appointed from time to time by the Council
of the Borough of East Petersburg to assess and collect the tax imposed
under, and to administer the provisions of, this article.
EMPLOYER
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.
FISCAL YEAR
The twelve-month period beginning January 1, 2010, and ending
December 31, 2010, and thereafter each 12 months.
HE, HIS or HIM
Indicates 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 Borough of East Petersburg.
MANAGER
The Manager of the Borough of East Petersburg under whose
direction this tax shall be administered and enforced.
OCCUPATION
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 Borough for which
compensation is charged or received, whether by means of salary, wages,
commissions or fees for services rendered.
TAX
The Local Services Tax in the amount of $52 per annum levied
by this article which was previously referred to in this article as
an "occupational privilege tax."
Beginning January 1, 2010, the Borough of East Petersburg hereby
levies and imposes on each occupation engaged in by individuals within
its corporate limits during the fiscal year of 2010 and each fiscal
year thereafter a local services tax in the amount of $52 per annum,
said tax to be paid by the individuals so engaged; provided; however,
that all persons deriving less than $12,000 per year from such occupation,
and all other persons whom the Local Tax Enabling Act exempts or shall
in the future exempt from paying a local services tax, shall be exempt
from paying the Borough of East Petersburg local services tax. This
tax is in addition to all other taxes of any kind or nature heretofore
levied by the Borough, and this tax shall continue in force on a calendar-year
basis, without annual reenactment, unless the rate of the tax is subsequently
changed or this article is repealed. An individual may obtain a prospective
exemption by filing an exemption certificate on a form provided by
the Collector with the Collector and the individual's employer.
Each employer who engages in business within the Borough is
hereby charged with the duty of collecting from each of his employees
engaged by him and performing for him within the Borough the said
tax of $52 per annum and making a return and payment thereof to the
Collector. Notwithstanding the foregoing, no employer shall have an
obligation to collect the local services tax from an employee who
presents such employer with an exemption certificate meeting all requirements
of the Local Tax Enabling Act unless such person who has presented
the exemption certificate earns in excess of $12,000 in a calendar
year. If a person who claimed an exemption for a given calendar year
from the local services tax becomes subject to the local services
tax for such calendar year, the employer shall withhold the tax in
accordance with the requirements of the Local Tax Enabling Act. If
a person who is subject to the local services tax ceases employment,
such person shall make payment to the Borough of the portion of the
local services tax which the employer did not withhold within 30 days
after such person ceases to be employed by such employer.
Each individual who shall have more than one occupation shall
be subject to the payment of the local services tax in accordance
with the provisions of the Local Tax Enabling Act governing payment
of taxes by a person who has more than one employer.
All self-employed individuals who perform services of any type
or land or engage in any occupation or profession within the Borough
shall be required to comply with this article on April 30 of the fiscal
year or as soon thereafter as they engage in an occupation and earn
$12,000.
The Borough shall use all revenue generated by the local services
tax for purposes authorized in the Local Tax Enabling Act.
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 or whoever
fails to pay local services taxes payable to such person commits a
violation of this article. If the Council of the Borough of East Petersburg
or the Collector determines that a person has committed or permitted
the commission of a violation of this article, the Borough 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
also 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 Borough 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.