[Adopted 4-6-1978 by Ord. No. 176]
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:
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 period beginning July 1, 1978, and ending December 31, 1978.
HE, HIS or HIM
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 day of July, engaged in any occupation, trade or profession within the corporate limits of the Borough of Loganton, Clinton County, Pennsylvania.
[Amended 10-1-2009 by Ord. No. 01-2009]
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 of Loganton for which compensation is charged or received, whether by means of salary, wages, commissions or fees for services rendered.
RECEIVER OF TAXES
The Secretary of the Loganton Borough Council under whose direction this tax shall be enforced or such other person as designated by the Council of Loganton Borough.
TAX
The Occupation Privilege Tax in the amount of $10 levied by this article.
THE BOROUGH OF LOGANTON
The area within the corporate limits of the Borough of Loganton, Clinton County, Pennsylvania.
[Amended 10-1-2009 by Ord. No. 01-2009]
The Council of the Borough of Loganton hereby levies and imposes an occupation privilege tax on each occupation engaged in by individuals within the corporate limits of the Borough of Loganton during the current tax year. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Loganton.
[Amended 10-1-2009 by Ord. No. 01-2009]
Each occupation as hereinbefore defined engaged in within the corporate limits of the Borough of Loganton is subject to an Occupation Privilege Tax in the amount of $10 per annum, said tax to be paid by the individual so engaged.
Each employer within the Borough of Loganton, as well as those employers situated outside the Borough of Loganton, but who engage in business within the Borough of Loganton, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Borough of Loganton the said tax of $10 per annum and making a return and payment thereof to the Receiver of Taxes. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether the said employee is paid by salary, wages or commission and whether or not all such services are performed within the Borough of Loganton.
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him by the Borough Secretary, Loganton Borough, Clinton County, Pennsylvania. 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 employee, 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.
[Amended 10-1-2009 by Ord. No. 01-2009]
Each employer shall use his employment records from the first day of July to the first day of August for determining the number of employees from whom said tax shall be deducted and paid over to the receiver of taxes on or before September 1. Supplemental reports shall be made by each employer on October 1 and December 31 of new employees as reflected on his employment records from August 1 to October 1, and from October 1 to December 1. Payments on these supplemental reports shall be made on November 1 and January 31, respectively.
Each individual who shall have more than one occupation within the Borough of Loganton, Clinton County, Pennsylvania 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 Receiver of Taxes, 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 employees' 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, engage in any occupation or profession within the Borough of Loganton, Clinton County, Pennsylvania, shall be required to comply with this article and pay the tax to the Receiver of Taxes on June 15 of the current tax year, or as soon thereafter as he engages in an occupation.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
All employers and self-employed individuals residing or having their place of business outside the Borough of Loganton, but who themselves or whose employees perform services of any type or kind or engage in any occupation or profession within the Borough of Loganton, are by virtue thereof bound by and subject to the provisions, penalties and regulations promulgated under this article with the same force and effect as though they were residents of the Borough of Loganton. Further, any individual engaged in any occupation within the Borough of Loganton 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 Borough of Loganton 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 Receiver of Taxes to accept and receive payments of this tax 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. Payments received by the Receiver of Taxes shall be turned over to the Borough Treasurer in the manner as regulated by law.
B. 
The Receiver of Taxes is hereby charged with the administration and enforcement of this article, and is hereby charged and empowered to adopt rules and regulations relating to any matter pertaining to the administration and enforcement of this article. Any person aggrieved by any decision of the Receiver of Taxes shall have the right to appeal to the Court of Common Pleas of Clinton County, Pennsylvania as in other cases provided.
C. 
The Receiver of Taxes 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 Receiver of Taxes the means, facilities and opportunity for such examination.
A. 
In the event that any tax under this article remains due or unpaid 30 days after the due dates above set forth, the Receiver of Taxes may sue 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 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 90 days after the due date. 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.
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 $100 for each offense, and in default of payment of said fine, be imprisoned in the Clinton 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 of any employer who has failed or refuses to file a return required by this article.
A. 
Nothing contained in this article shall be construed to empower the Borough of Loganton to levy and collect the tax hereby imposed on any occupation not within the taxing power of the Borough of Loganton 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 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.
Any person having an income of less than $1,500 per year shall be exempted from the tax herein levied; provided, however, that such person shall file his W-2 wage form on or before February 25 of each year.