[Ord. 908, 11/26/2007]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this Section, except where the
context or language clearly indicates or requires a different meaning:
The area within the limits and jurisdiction of the Town of
Bloomsburg, Columbia County, Pennsylvania.
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.
The twelve-month period beginning January 1 and ending December
31.
Indicates the singular and plural number, as well as male,
female, and neuter gender.
Any person, male or female, who attains or is over the age
of 18 years on the first day of January, engaged in any occupation,
trade, or profession within the limits of the Town of Bloomsburg.
The person, public employee, or private agency designated
by the Town of Bloomsburg to collect and administer the local services
tax hereby imposed.
Any trade, profession, business, or undertaking of any type,
kind, or character, including services, domestic or other, carried
on or performed within the limits of the Town of Bloomsburg, for which
compensation is charged or received by means of salary, wages, commissions,
or fees for services rendered.
The local services tax in the amount of $47 levied by this
Part.
[Ord. 908, 11/26/2007]
The Town Council of the Town of Bloomsburg hereby levies and
imposes on each individual engaged in any occupation within the territorial
limits of the Town of Bloomsburg, during each fiscal year following
the adoption of this Part, a local services tax. This tax is in addition
to all other taxes of any kind or nature heretofore levied by the
Town of Bloomsburg, provided that all individuals deriving less than
$12,000 per year from all sources of earned income or who are less
then 18 years of age shall be exempt from the local services tax hereby
levied. The local services tax in the amount as herein levied is due
in its entirety to the Town of Bloomsburg and is not subject to sharing
with the Bloomsburg Area School District.
[Ord. 908, 11/26/2007]
Beginning with the first day of January, each occupation, as
hereinbefore defined, engaged in within the limits of the Town of
Bloomsburg shall be subject to a local services tax in the amount
of $47 per annum, said tax to be paid by the individual so engaged.
[Ord. 908, 11/26/2007]
Each employer within the Town of Bloomsburg, as well as those employers situated outside the Town of Bloomsburg, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Town of Bloomsburg the said tax of $47 per annum and making a return and payment thereof to the local services tax officer. 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 part or all of such services are performed within the Town of Bloomsburg. Each employer shall deduct said tax prorated over the total number of payroll periods in a fiscal year as set forth in § 24-306 herein, unless the tax has previously been withheld from the employee in the fiscal year by another employer. The employee shall provide verification to the employer that the tax has previously been withheld for a like amount in the fiscal year by another employer. In the event the tax has been withheld in an amount less than the rate of tax herein levied, then, in such event, the employer shall deduct an amount equal to the difference between the amount previously withheld in such fiscal year and the tax herein levied by the Town of Bloomsburg.
[Ord. 908, 11/26/2007]
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied by the local services tax officer.
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. The failure
to receive notice shall not relieve the employer or any person subject
to this Part from the withholding or payment of any taxes imposed
by the Town of Bloomsburg, and such employer or taxpayer, as the case
may be, shall be charged with the taxes as though he had received
notice.
[Ord. 908, 11/26/2007]
For each fiscal year, each employer shall use his employment
records from January 1 to March 31, in conjunction with his employment
records from April 1 to June 30, in conjunction with his employment
records from July 1 to September 30, in conjunction with his employment
records from October 1 to December 31, for determining the number
and names of those employees from whom the said tax shall be deducted
and paid over to the local services tax officer. Payment of said tax,
when applicable, by the aggregate earnings of an employee shall be
made by the employer to the local services tax officer on or before
the last day of April, July, October, and January for each year this
tax is in force.
[Ord. 908, 11/26/2007]
Each individual who shall have more than one occupation within
the Town of Bloomsburg 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 deduction on a form to be
furnished by the employer and acceptable to the officer, which form
shall be evidence of deduction having been made and, when presented
to any other employer, shall be authority for such other employer
to not deduct this tax from the employee's wages. However, the
name of such employee shall be included in a quarterly return of the
employer to the local services tax officer by setting forth the name
and address of such employee and the name, address, and account number
of the employer who actually deducted this tax.
[Ord. 908, 11/26/2007]
All self-employed individuals who perform services of any kind or type, engaged in any occupation or profession within the Town of Bloomsburg, shall be required to comply with this Part and pay the tax to the officer on or before the designated due dates as set forth in § 24-306 herein. The failure to receive notice shall not relieve any person subject to this Part from the payment of any taxes imposed by the Town of Bloomsburg, and such taxpayer shall be charged with the taxes as though he had received notice.
[Ord. 908, 11/26/2007]
All employers and self-employed individuals residing and having
their place of business outside the Town of Bloomsburg but who perform
services of any type or kind or engage in any occupation or profession
within the Town of Bloomsburg are, by virtue thereof, bound by and
subject to the provisions, penalties, and regulations promulgated
under this Part with the same force and effect as though they were
residents of the Town of Bloomsburg. Further, any individual engaged
in an occupation within the Town of Bloomsburg and an employee of
a nonresident employer may, for the purpose of this Part, be considered
a self-employed person; and in the event this tax is not paid, the
Town of Bloomsburg shall have the option of proceeding against either
the employer or employee for the collection of this tax as hereinafter
provided. Each such employer and individual, as the case may be, shall
be subject to the provisions of this Part as it applies to payment,
reporting, and any other applicable provision of this Part.
[Ord. 908, 11/26/2007]
1.
It shall be the duty of the local services tax officer 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.
2.
The local services tax officer is hereby charged with the administration
and enforcement of this Part and is hereby charged and empowered to
prescribe, adopt, and promulgate rules and regulations relating to
any matter pertaining to the administration and enforcement of this
Part. Such rules and regulations shall include but not be limited
to provisions for the examination of the payroll records of any employer
subject to this Part, the examination and correction of any return
made in compliance with this Part, and any incorrect payment or overpayment.
Any person aggrieved by any decision of the local services tax officer
shall have the right to appeal in accordance with the provisions of
the Local Taxpayers Bill of Rights or to the court of competent jurisdiction,
as in other cases provided.
3.
The local services tax officer is hereby authorized to examine the
books and payroll 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 local services tax officer the means, facilities and opportunity
to examine such books and payroll of the employer and to ascertain
the tax due, if any.
[Ord. 908, 11/26/2007]
Those persons anticipating an annual income of less than $12,000
may file a certificate stating the same with the Town of Bloomsburg
and his or her employer, with supporting documentation such as a W-2
form from the previous year. Once a certificate is filed, an employer
shall not withhold the tax. If an employee ultimately earns more than
$12,000 during the tax year, the balance due will be withheld in a
lump sum.
[Ord. 908, 11/26/2007]
Persons who claim a refund because they earned less than $12,000
in a fiscal year shall be entitled to a refund. The procedure for
obtaining a refund shall be set forth in regulations adopted by the
Town of Bloomsburg.
[Ord. 908, 11/26/2007]
1.
In the event that any tax under this Part remains due or unpaid for
30 days after the due dates above set forth, the local services tax
officer may sue for the recovery of any such tax due or unpaid under
this Part, together with interest and penalty.
2.
If said tax is not paid when due, interest at the rate of 6% per
annum shall be calculated, beginning with the due date of said tax,
and a penalty of 10% shall be added to the flat rate of said tax for
the nonpayment thereof. 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 and reasonable attorneys'
fees.
[Ord. 908, 11/26/2007]
Whoever makes false and untrue statements on any return required
by this Part, or who refuses inspection of the books, records, and
accounts in his custody and control setting forth the number of employees
in his employment subject to this tax, or whoever fails or refuses
to file any return required by this Part shall, upon conviction before
any Magisterial District Judge of the Town of Bloomsburg, be sentenced
to pay a fine of not more than $500 and costs for each offense and,
in default of the payment of said fine and costs, be imprisoned in
the Columbia 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 refused
to file a return required by this Part.
