[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:
DISTRICT
The area within the limits and jurisdiction of the Town of Bloomsburg, Columbia County, Pennsylvania.
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 twelve-month period beginning January 1 and ending December 31.
HE, HIS or HIM
Indicates 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 January, engaged in any occupation, trade, or profession within the limits of the Town of Bloomsburg.
LOCAL SERVICES TAX OFFICER or OFFICER
The person, public employee, or private agency designated by the Town of Bloomsburg to collect and administer the local services tax hereby imposed.
OCCUPATION
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.
TAX
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.