Each employer within the Borough of Waterford who employs one
or more persons on a salary or wage, commission or other compensation
basis shall deduct, monthly or more often than monthly, at the time
of the payment thereof, the tax of 1% of salaries, wages, commissions
or other compensation due by the said employer to the said employee
for services performed or rendered after February 1, 1954, and shall
on or before the 15th day of March, June, September and December of
each year, make a return and pay to the Receiver of Taxes the amount
of tax so deducted during the proceeding three calendar months. Said
return shall be on a form or forms furnished by or obtainable from
the Receiver of Taxes and shall set forth the names and residence
of each employee of said employer during all or any part of the proceeding
three months period, the amounts of salaries, wages, commissions or
other compensation earned during such preceding three-month period
by each or such employees, together with such other pertinent information
as the Receiver of Taxes may require. Upon proof being furnished by
any taxpayer that a portion of his wages, salaries, commissions or
other compensation has been retained by his employer for the purposes
of being applied on tax provided for in this article, said taxpayer
shall be given credit on his tax for the amount retained by his employer.
It shall be the duty of the Receiver of Taxes to collect and
receive the tax levied, excesses and imposed by this article. It shall
also be the duty of the Receiver of Taxes, in addition to keeping
the records now required by law or ordinance; to keep a record showing
the amount received by him from each taxpayer and the date of such
receipt. For the purpose of enforcing the payment of the tax herein
levied and the penalties herein imposed in accordance with the provisions
of this article, the Receiver of Taxes of the Borough of Waterford
shall have all of the authority and power of a duly elected and qualified
tax collector and shall have the right to proceed to collect the taxes
and penalties by distraint, by attachment of wages as provided for
by law for attachment of wages for per capita tax, or by action at
law as other debts of like amount are collected, and by any other
means provided by law, all suits shall be brought in the name of the
Borough of Waterford.
It shall be the duty of the Borough Council of the Borough of
Waterford to appoint such officers, clerks, collectors or other assistants
and employees as it may deem necessary for the assessment and collection
of taxes imposed by this article, to fix the rate of compensation
for the same, and to secure whatever supplies and equipment are necessary
for the assessment and collection of said taxes.
All taxes imposed by this article remaining unpaid after they
become due shall bear interest in addition to the amount of the unpaid
tax at the rate of 6% per year, and the persons upon whom said taxes
are imposed shall be further liable to a penalty of 1/2 of 1% of the
amount of the unpaid tax for such month or fraction of a month for
the first six months of nonpayment.
All taxes imposed by this article, together with all interest
and penalties, shall be recoverable by the Borough of Waterford as
other debts of like amount are recoverable, and shall be recoverable
by distraint and by attachment of wages as provided by law for attachment
of wages for per capita tax, and by any other means provided by law.
This article shall not apply to any persons or property as to
whom or which is beyond the legal power of the Borough of Waterford
to levy, assess and impose the tax or duties herein provided for.
Persons whose total income from all sources is less than $12,000
per annum are hereby exempted from this tax.
This article shall become effective January 1, 1957.
This article is enacted under the authority of the Act of June
25, 1947, P.L. 1125 and its amendments.