[Adopted 5-11-1999 by Ord. No. 278]
As a local taxing authority, the Board recognizes
the Township's responsibility to comply with the requirements of the
Tax Reform Act of 1998.
Unless the context specifically and clearly
indicates otherwise, the meaning of the following term used in this
article shall be as follows:
ELIGIBLE TAXES
All non-real estate taxes, including per capita; occupation,
occupation assessment and occupation privilege; income and net profits;
business gross receipts; privilege amusements or admissions; and any
other tax authorized by the Local Tax Enabling Law.
It shall be the responsibility of the Business
Manager and/or other designated Township employee to develop procedures
to implement this policy and such responsibility shall include:
A. Preparation and dissemination of the required notice
of availability of the Local Taxpayer Bill of Rights.
B. Preparation of a Local Taxpayer Bill of Rights.
C. Preparation of a procedure for the Township to request
information from a taxpayer.
D. Establishment of an administrative appeals process.
E. Development of the form, content, process and deadlines
for taxpayers to file a tax appeal petition.
F. Formulation of rules of practice and procedure for
hearings.
The Township shall respond to taxpayer requests
for the Local Taxpayer Bill of Rights by making copies available at
the Township offices or mailing at Township expense.
Information obtained by the Township as a result
of an audit, return, report, investigation, hearing or verification
shall be confidential. If a violation of confidentiality is committed
by an officer or employee of the Board, she or he shall be subject
to fines and dismissal from office or discharge from employment.
The Township establishes the following administrative
process to receive and make determinations on petitions from taxpayers
relating to assessment, determination or refund of an eligible tax:
Review or hearing and decision by a local tax appeals board appointment
by the Board, consisting of three to seven members, including joint
local tax appeal boards with other political subdivisions.
[Adopted 10-14-2008 by Ord. No. 327]
This article may be known and may be cited as
the "Local Services Tax."
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:
COLLECTOR
The person, public employee or private agency designated
by the political subdivision to collect and administer the tax herein
imposed.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
Dec. 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913,
as amended.
EMPLOYER
An individual, partnership, association, limited liability
corporation, limited liability partnership, 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.
HE, HIS or HIM
Indicates the singular and plural number, as well as male,
female and neuter genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the political subdivision.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
Dec. 31, 1965, P.L. 1251, § 13, as amended, 53 P.S. § 6913,
as amended.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, earned on
or performed within the corporate limits of the political subdivision
for which compensation is charged or received; whether by means of
salary, wages, commission or fees for services rendered.
TAX
The local services tax at the rate fixed in §
195-11 of this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to the employer
by the Collector. If an employer fails to file the return and pay
the tax, whether or not the employer makes collection thereof from
the salary, wages or commissions paid by him or her to an employee,
except as provided hereafter in this article, the employer shall be
responsible for the payment of the tax in full as though the tax had
been originally levied against the employer.
In each tax year, each employer shall use his
or her employment records to determine the number of employees from
whom such tax shall be deducted and paid over to the Collector on
or before the 30th day following the end of each calendar quarter
of each such tax year.
Each self-employed individual who performs services
of any type or kind or engages in any occupation or profession within
a primary place of employment within the political subdivision shall
be required to comply with this article and pay the pro rata portion
of the tax due to the Collector on or before the 30th day following
the end of each quarter.
All employers and self-employed individuals
residing or having their places of business outside of the political
subdivision but who perform services of any type or kind or engage
in any occupation or profession within the political subdivision 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
political subdivision. Further, any individual engaged in an occupation
within the political subdivision and an employee of a nonresidential
employer may, for the purpose of this article, be considered a self-employed
person, and in the event his or her tax is not paid, the political
subdivision shall have the option of proceeding against either the
employer or employee for the collection of this tax as hereinafter
provided.
Whoever makes any false or untrue statement
on any return required by this article, or whoever refuses inspection
of the books, records or accounts in his or her custody and control,
setting forth the number of employees subject to this tax who are
in his or her employment, or whoever fails or refuses to file any
return required by this article shall be guilty of a violation and,
upon conviction thereof, shall be sentenced to pay a fine of not less
than $100 nor more than $1,000 and costs of prosecution, and, in default
of payment of such fine and costs, to imprisonment for not more than
30 days. The action to enforce the penalty herein prescribed may be
instituted against any person in charge of the business of any employer
who shall have failed or who refuses to file a return required by
this article.