The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section unless the
context clearly indicates a different meaning:
BOROUGH
The Borough of Boyertown, Berks County, Pennsylvania.
DATE OF BILLING
The date when the Tax Collector first issues the bills under
this article.
EMPLOYER
An individual, partnership, limited partnership, association,
firm or corporation that engages the services of any individual and
makes payment to said individual, whether by salary, wages or commission.
An "employer" shall include a self-employed person who engages in
his employ the services of one or more individuals besides himself.
INDIVIDUALS
Any person, male or female, engaged in any occupation of
any nature, kind or type within the limits of the Borough, whether
in the employ of another or self-employed during the current calendar
year.
OCCUPATION
Any trade, profession, business or undertaking of any type
or kind carried on or performed within the Borough for which recompense
is received, whether by means of salary, wages, commission or, if
the individual is self-employed, by payment for services rendered.
TAX COLLECTOR
The person designated by the Borough for the collection of
local services taxes.
For the period following January 2, 1984, or the current year,
the Borough hereby imposes on each individual engaged in occupations
within the limits of the Borough a local services tax in the manner
and at the rates hereinafter set forth.
Each individual engaged in an occupation, as defined herein,
within the limits of the Borough shall pay an annual local services
tax of $52.
All employers with work sites within the Borough are required to deduct the LST from their employees at the site of employment. The situs for payment is the place of employment on the first day the taxpayer becomes subject to the LST during each payroll period. All employers are hereby charged with the duty of paying over to the Tax Collector from each employee engaged in his or her service the LST of $52 per year upon each individual employed by said employer who performs services on behalf of said employer within the geographical limits of the Borough who is engaged in an occupation, as defined in Article
IV, for the benefit of said employer or in the service of said employer within the geographical limits of the Borough. Each employer shall make a return in payment of said tax and is authorized to deduct said LST at the pro-rata basis described in §
174-36A of this article. Employers are only required to withhold the LST on a payroll-period basis for those payroll periods in which the taxpayer is employed. Each employer within the Borough shall prepare and file a return showing a computation of the tax on a form to be obtained from the Tax Collector.
Each individual who shall have more than one occupation within
the Borough shall be subject to the payment of the local services
tax solely upon his principal occupation, and an employer is not required
to withhold the LST if the taxpayer provides a pay stub from his or
her principal employer accompanied by a form developed by the Department
of Community and Economic Development entitled "Employee Statement
of Principal Employment," indicating that the pay stub is from the
taxpayer's principal employer and that the taxpayer will notify
the employer of any change in employment. Employers are relieved of
liability for the LST if employers fail to withhold the tax due to
incorrect information provided by the taxpayer regarding the taxpayer's
principal employer or if the employer complies with the provisions
in this article establishing the collection of the tax on a payroll-period
basis. If a taxpayer has two or more jobs in different political subdivisions
during a payroll period, the priority of claim to collect the LST
shall be in the following order:
A. Where the taxpayer maintains his or her principal office or is principally
employed;
B. Where the taxpayer resides and works; and
C. Where the taxpayer is employed that is nearest in miles to the taxpayer's
home.
Each self-employed individual in the Borough who performs services
of any type or kind within the geographical limits of the Borough,
whether the same is regarded as a profession or a business, shall
be required to pay a local services tax on a quarterly basis. The
LST shall be pro rated and paid to the Tax Collector 30 days after
the end of each calendar quarter.
The tax imposed by this article shall be in addition to all
other taxes of any kind or nature heretofore or hereafter levied by
the Borough.
[Amended 4-2-2012 by Ord.
No. 02-2012]
A. The Tax Collector may sue in the name of the Borough for the recovery
of any tax due or unpaid under this article.
B. If, for any reason, the tax imposed by this article is not paid when
due, a penalty of 10% of the amount of such tax shall be added to
the flat rate of said tax. Further, for every month that such tax
remains unpaid after it is due, interest at the rate of 1% of the
amount of such tax shall accrue and be added to the amount due.
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 or control in order to determine the number
of employees subject to the local services tax who are in employment
or whoever fails and refuses to file any return required by this article
shall, upon conviction in a summary proceeding, be sentenced to pay
a fine of not more than $600 for each offense, and in default of payment
of said fine, to be imprisoned for a period not exceeding 30 days
for each offense.
This article is enacted under the authority of the Local Tax
Enabling Act, Act No. 511, of 1965, as amended.
This article shall remain in full force and effect for the calendar
year 1984 and every calendar year thereafter in accordance with requirements
of Act. No. 511 of 1965, as amended.
Any individual engaged in an occupation, as defined in this
article, whose total earned income and net profits from all sources
within the political subdivision is less than $12,000 for the calendar
year in which the LST is levied, shall be exempt from payment of the
LST for each such year. In order to receive an upfront exemption,
employees must file an annual upfront exemption form developed by
DCED with the Borough and the employee's employer. The exemption
certificate shall verify that the employee reasonably expects to receive
earned income and net profits of less than $12,000 from all sources
within the Borough for the calendar year for which the exemption certificate
is filed. Employers shall make upfront exemption forms readily available
to employees at all times and provide new employees with the forms
at the time of hiring. In addition, the following individuals are
exempt from the LST:
A. Members of a reserve component of the armed forces called to duty;
and
B. Honorably discharged veterans who served in any war or armed conflict
who are blind, paraplegic, or a double or quadruple amputee as a result
of military service or who are one-hundred-percent-disabled from a
service-connected disability.