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:
EMERGENCY AND MUNICIPAL SERVICE TAX
A tax per year levied on each engagement in any occupation,
as herein defined, within the corporate limits of the Borough of Danville
during the fiscal year 2008 and in each and every year thereafter.
[Amended 11-8-2011 by Ord. No. 507]
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.
INCOME
Earned income and net profits from sources within the Borough
of Danville.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Danville
who attains or is over the age of 18 years on the first day of January,
2008, and on the first day of January in each and every year thereafter.
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 Danville
for which compensation is charged or received whether by means of
salary, wages, commissions, net profits, retained earnings or fees
for services rendered.
TAX RECEIVER
The person designated by the Borough of Danville for the
collection of the local services tax.
[Amended 11-8-2011 by Ord. No. 507]
The Borough of Danville hereby levies and imposes,
on each individual engaged in an occupation during the fiscal year
of 2008 and during each and every year thereafter within the corporate
limits of the Borough of Danville, a Local Services Tax. Each individual
engaged in an occupation, as hereinbefore defined within the Borough
of Danville, shall be required to pay a Local Services Tax in the
amount of $52 per annum. The revenue derived from this tax shall be
used for police, fire or road maintenance purposes. This tax is in
addition to all other taxes of any kind or nature heretofore levied
by the Borough of Danville.
Each employer within the Borough of Danville,
as well as those employers situated outside the Borough of Danville
but who engage in business within the Borough of Danville, is hereby
charged with the duty of collecting from each of his employees engaged
by him and performing for him within the Borough of Danville the annual
local services tax and making a return and payment thereof to the
Tax Receiver. Said tax should be withheld from each employee pro rated
as total tax divided by number of payroll periods established by the
employer for the calendar year. 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 and whether or not
part of or all of such services are performed within the Borough of
Danville.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to him/her
by the Borough of Danville. 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 as though the tax had originally been levied against
him/her.
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 Tax Receiver
on or before the 30th day following the end of each calendar quarter
of each such calendar tax year.
All self-employed individuals who perform services of any type or kind or engage in any occupation or profession within the Borough of Danville shall be required to comply with this article and pay the tax to the Tax Receiver on or before April 30, 2008, or thereafter in accordance with the payment schedule specified in §
225-55 above in the event that said individual becomes subject to this article after March 31, 2008.
All employers and self-employed individuals
residing or having their places of business outside of the Borough
of Danville, but who perform services of any type or kind or engage
in any occupation or profession within the Borough of Danville, 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
Borough of Danville. Further, any individual engaged in an occupation
within the Borough of Danville 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 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 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 and pay the tax as
required by this article, shall, upon conviction thereof, be sentenced
to pay a fine of not more than $300 for each offense and in default
of payment of said fine be imprisoned in Montour County Prison 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.