The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning:
COLLECTOR
The person, public employee or private agency designated
by the political subdivision to collect and administer the tax herein
imposed.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation, as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1985, P.S. 1257, § 13, as amended, 53 P.S.
§ 6913, as amended.
EMERGENCY SERVICES
Police, rescue, fire and ambulance services provided or funded
by the political subdivision.
EMPLOYER
An individual, partnership, association, limited liability
corporation, limited liability partnership, 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.
HE, HIS or HIM
Indicates the singular and plural number, as well as male,
female and neuter genders.
MUNICIPALITY
A city, township or borough lawfully incorporated under the
laws of the applicable municipal code of the Commonwealth of Pennsylvania.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 31, 1965, P.S. 1251, § 13, as amended, 53 P.S.
§ 6913, as amended.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, earned on
or performed within the corporate limits of the political subdivision
for which compensation is charge or received, whether by means of
salary, wages, commission or fees for services rendered.
PRINCIPAL EMPLOYER
Employer who employs a person in an occupation as the person's
principal employment is based.
TAX
The local services tax at the rate fixed in §
163-55 of this article.
TAX YEAR
The period from January 1 until December 31 in any year,
a calendar year.
For specific revenue purposes, an annual tax is hereby levied
and assessed, commencing January 1, 2008, upon the privilege of engaging
in an occupation or profession with a primary place of employment
within Jenkintown Borough during the tax year. Each individual who
exercises such privilege for any length of time during any tax year
shall pay the tax for that year in the amount of $52, assessed on
a pro rata basis, in accordance with the provisions of this article.
A. This tax
may be used solely for the following purposes, as the same may be
allocated by the Collector from time to time:
(1) Emergency
services, which shall include emergency medical services, police services
and/or fire services;
(2) Road
construction and/or maintenance;
(3) Reduction
of property taxes; or
(4) Property tax relief though implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Ch.
85, Subch. F (relating to homestead property exclusion).
B. The political
subdivision shall use no less than 25% of the funds derived from the
tax for emergency services.
C. This tax
is in addition to all other taxes of any kind or nature heretofore
and hereafter levied by the political subdivision. The tax shall be
no more than $52 on each individual for each calendar year, irrespective
of the number of Pennsylvania municipalities within which an individual
may be employed.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to the employer by the Collector.
If an employer fails to file the return and pay the tax, whether or
not the employer makes collection thereof from the salary, wages or
commissions paid by him to an employee, except as provided hereafter
in this article, the employer shall be responsible for the payment
of the tax in full as though the tax had been originally levied against
the employer.
In each tax year, each employer shall use his employment records
to determine the number of employees from whom such tax shall be deducted
and paid over to the Collector on or before the 30th day following
the end of each calendar quarter of each such tax year.
Each self-employed person who performs services of any type
or kind or engages in any occupation within a primary place of employment
within the political subdivision shall be required to comply with
this article and pay the pro rata portion of the tax due to the Collector
on or before the 30th day following the end of each quarter.
All employers and self-employed persons residing or having their
places of business outside of the political subdivision but who perform
services of any type or kind or engage in any occupation within the
municipality 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 political subdivision. Further, any individual engaged
in an occupation within the political subdivision and an employee
of a nonresidential employer may, for the purpose of this article,
be considered a self-employed person, and in the event his tax is
not paid, the political subdivision shall have the option of proceeding
against either the employer or employee for the collection of this
tax as hereinafter provided in this article.
Whoever makes any false or untrue statement on any return required
by this article or whoever refuses inspection of the 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 shall
be guilty of violation and, upon conviction thereof, shall be sentenced
to pay a fine of not more than $600 and costs of prosecution and,
in default of payment of such fine and costs, to imprisonment for
not more than 30 days. The action to enforce the penalty herein prescribed
may be instituted against any person in charge of the business of
any employer who shall have failed or who refuses to file a return
required by this article.
Except as set forth herein, all ordinances or parts of ordinances
inconsistent herewith are hereby repealed. Nothing herein shall be
construed to repeal the imposition and connection of an occupation
privilege tax, plus applicable penalties and interest, for calendar
year 2005 and all prior calendar years, or of an emergency and municipal
services tax, plus applicable penalties and interest, for calendar
years 2006 and 2007, as the same exist prior to this amendment.
The tax imposed by this article shall be in effect on January
1, 2008, and all calendar years thereafter unless repealed or modified
by ordinance of the Borough of Jenkintown.