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:
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation, as this term is defined in § 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 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, firm or corporation engaged in any occupation,
trade, business or profession within the limits of Thornbury Township.
NET PROFITS
The net income from the operation of a business, profession
or other activity, as this term is defined in § 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.L. 1257, as amended, § 13, 53 P.S.
§ 6913, as amended.
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 Thornbury Township
for which compensation is charged or received, whether by means of
salary, wages, commission or fees for services rendered.
POLITICAL SUBDIVISION
The area within the corporate limits of Thornbury Township;
a Second Class Township organized under the laws of the Commonwealth
of Pennsylvania.
TAX
The local services tax at the rate fixed in Section
120-11 of this article.
TAX COLLECTOR
The person, public employee or private agency designated
by Thornbury Township to collect and administer the tax herein imposed.
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 Tax 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 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 employment records
to determine the number of employees from whom such tax shall be deducted
and paid over to the Tax 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 Thornbury Township shall be required to
comply with this article and pay the pro rata portion of the tax due
to the Tax 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 Thornbury Township but who perform
services of any type or kind or engage in any occupation or profession
within Thornbury Township 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 Thornbury Township. Further, any individual
engaged in an occupation within Thornbury Township 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 tax is
not paid, Thornbury Township 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 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
be guilty of a violation and, upon conviction thereof, shall be sentenced
to pay a fine of not more than $600 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.