[Adopted as Title 2, Ch. 7, Art. 3, of the 1977 Code]
Editor's Note: This chapter was adopted 12-7-1977 and amended 12-7-1987 by Ord. No. 1148; 9-6-1988 by Ord. No. 1164; 9-6-1988 by Ord. No. 1165; and 11-9-1998 by Ord. No. 1381.
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:
- The collector of mercantile license and occupational privilege taxes of the Township and all duly authorized deputies or assistants.
- An individual, partnership, association, 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 of each year and ending December 31 of each year.
- HE, HIS, OR HIM
- Indicates the singular and plural number, as well as male, female or neuter gender.
- Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the Township of Upper Moreland.
- 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 the Township of Upper Moreland, for which compensation is charged or received, whether by means of salary, wages, commissions or fees for services rendered.
- The occupational privilege tax in the amount of $10 levied by this article.
- TOWNSHIP OF UPPER MORELAND
- The area within the corporate limits of the Township of Upper Moreland.
For general revenue purposes, a tax is hereby levied upon the privilege of engaging in an occupation within the corporate limits of the Township of Upper Moreland during a fiscal year. Each natural person who exercises such privileges for any length of time during the year shall pay a tax in the amount of $10 in accordance with the provisions of this article. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Township of Upper Moreland.
Each employer within the Township of Upper Moreland, as well as those outside the Township of Upper Moreland but who engage in business within the Township of Upper Moreland, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Township of Upper Moreland the said tax of $10 per annum and making a return and payment thereof to the collector. Further, each employer is hereby authorized to deduct this tax for each employee in his employ, whether said employee is paid by salary, wages or commission, and whether or not part or all of such services are performed within the Township of Upper Moreland.
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him by the Collector of the Township of Upper Moreland, 117 Park Avenue, Willow Grove, Pennsylvania. Each employer, in filing this return and making payment of the tax withheld from his employees, shall be entitled to retain a commission calculated at the rate of 2% of the gross tax due and payable, provided that such tax is collected and paid over by the employer on or before the dates hereinafter set forth. 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 with deducting a commission and as though the tax had originally been levied against him.
Each employer shall use his employment records from January 1 of each year to April 30 of each year for determining the number of employees from whom said tax shall be deducted and paid over to the collector on or before May 15 of each year. Supplemental reports and the tax due thereon shall be made by each employer on September 15 of each year covering all employees as reflected on employment records from May 1 to August 31 of each year; on January 31 of each year a supplemental report and payment of the tax due thereon shall be made covering all employees as reflected on employment records from September 1 to December 31 of each year.
Each individual who shall have more than one occupation within the Township of Upper Moreland 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 deductions on a form to be furnished to the employer by the collector, which form shall be evidence of deduction having been made and when presented to any other employer shall be authority for such employed to not deduct this tax from the employee's wages but to include such employee on his return by setting forth his name, address and the name and account number of the employer who deducted this tax.
If an individual engaging in one or more of the occupations taxable under this article derives less than $1,000 in gross income from such occupation or occupations during the fiscal year, the collector shall refund to him, if the tax was paid by him or deducted from his salary, wages or commissions, or shall refund to his employer, if the tax was not so deducted but paid by the employer, the amount of tax paid to the collector, upon presentation to the collector by April 1 of the fiscal year immediately after the tax was due and payable proof of income and proof of payment of the tax.
All self-employed individuals who perform services of any type or kind, engage in any occupation or profession within the Township of Upper Moreland, shall be required to comply with this article and pay the tax to the collector by May 15 of each year or as soon thereafter as he engages in an occupation.
All employers and self-employed individuals residing or having their place of business outside the Township of Upper Moreland but who perform services of any type or kind or engage in any occupation or profession within the Township of Upper Moreland do by virtue thereof agree to be bound by and subject themselves to the tax promulgated under this article with the same force and effect as though they were residents of the Township of Upper Moreland. Further, any individual engaged in an occupation within the Township of Upper Moreland 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 Township shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
It shall be the duty of the collector 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.
The collector is hereby charged with the administration and enforcement of this article and is hereby charged and empowered to prescribe, adopt, promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the examination and correction of any return made in compliance with this article and any payment alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred.
The collector is hereby authorized to examine the books and payroll accounts of any employer in order to verify the accuracy of any return made by an employer or, if no return is made, to ascertain the tax due. Each employer is hereby directed and required to give the collector the means, facilities and opportunity for such examination.
The collector is hereby authorized and empowered to enforce the provisions of this article and, for such purpose, is duly constituted a law enforcement officer for the purpose of instituting summary proceedings under this article pursuant to the Pennsylvania Rules of Criminal Procedure.
In the event that any tax under this article remains due or unpaid 30 days after the due dates above set forth, the collector may sue for the recovery of any such tax due or unpaid under this article, together with interest and penalty.
If for any reason the tax is not paid when due, interest at the rate of 6% on the amount of said tax shall be calculated beginning with the due date of said tax, and a penalty of 5% shall be added to the flat rate of said tax for 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.
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 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 or who shall fail to pay the tax due shall, upon conviction before any magisterial district judge, be sentenced to pay a fine of not less than $50 and not more than $600 for each offense and, in default of payment of said fine and costs, be imprisoned in Montgomery County Prison for a period not exceeding 90 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 this business or any employer who has failed to or refuses to file a return required by this article.
Nothing contained in this article shall be construed to empower the Township of Upper Moreland to levy and collect the tax hereby imposed on any occupation not within the taxing power of the Township of Upper Moreland under the Constitution of the United States and the laws of the Commonwealth of Pennsylvania.
If the tax hereby imposed under the provisions of this article shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the laws of the Commonwealth of Pennsylvania as to any individual, the decision of the court shall not affect or impair the right to impose or collect said tax or the validity of the tax so imposed on other persons or individuals as herein provided.
This article shall become effective immediately and shall continue in force on a fiscal-year basis without annual reenactment.
A taxpayer may appeal any determination of the Tax Office, including an assessment, determination of underpayment, denial of refund or credit, to the Tax Review Board as set forth in Article VII of this chapter.
Each taxpayer contacted by the Business Tax Office regarding the assessment, audit, determination, review or collection of the occupational privilege tax shall receive a notice containing the following information: