This article shall be known and may be cited as the "local services
tax Ordinance."
The following words and phrases when used in this article shall
have the meanings ascribed to them in this section except where the
context clearly indicates or requires a different meaning:
COLLECTOR
The person or firm, from time to time, designated by resolution
of the Board of Supervisors to collect and administer the provisions
of this article and collect the tax levied by this article.
EARNED INCOME
Compensation as determined under section 303 of the Act of
March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Pt. I, Subpt. B, Art.
V (relating to personal income tax); not including, however, wages or compensation paid to persons on active military service. Employee business expenses are allowable deductions as determined under Article
III of the Tax Reform Code of 1971. Any housing allowance provided to a member of the clergy shall not be taxable as earned income.
EMPLOYER
A person, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
wage, commission, fee or other compensation basis, including a self-employed
person.
HE, HIS or HIM
Includes singular and plural number and male, female and
neuter gender.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, except from corporations, determined under section
303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax
Reform Code of 1971," and regulations in 61 Pa. Code Pt. 1, Subpt. B, Art.
V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
A.
Any interest generated from monetary accounts or investment
instruments of the farming business;
B.
Any gain on the sale of farming machinery;
C.
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes; and
D.
Any gain on the sale of other capital assets of the farm.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character including services, domestic or other, carried on
or performed within the jurisdictional limits of Springettsbury Township
for which compensation is charged and/or received, whether by salary,
wages, commissions, fees or net profits for services rendered.
PERSON
Any individual engaged in any occupation, trade or profession
within the jurisdictional limits of the Township.
TAX
The local services tax levied in this article.
All self-employed persons and persons whose employer is not
required to withhold local taxes (certain state and federal agencies)
will be billed quarterly for the local services tax. The full amount
of tax must be paid by the date indicated on such billing. If such
taxpayer qualifies for a low-income exemption, the taxpayer may complete
the required exemption certificate or make application for a refund
of the tax paid.
All employers and self-employed persons residing or having their
place of business outside the Township but who engage in any occupation
within the 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 the Township. Further, any person engaged in an occupation
within the Township 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 collector shall have the
option of proceeding against either the employer or employee for 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 in order to determine the number
of employees subject to this tax who are in his employment, or who
fails or refuses to file any return required by this article, or fails
or refuses to pay the tax herein levied shall, upon conviction, be
sentenced to pay a fine of not more than $600 plus costs and, in default
of payment of said fine and costs, be sentenced to a term of imprisonment
not to exceed 30 days. 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
refused to file a return required by this article.