[Adopted 4-15-1968 by Ord. No. 4-1968]
The following words and phrases, when used in this article,
shall have the meaning ascribed to them in this section unless the
context clearly indicates a different meaning:
An individual, partnership, limited partnership, association,
governmental body, agency, corporation, or other entity that engages
the services within the Borough of any individual and makes payment
to said individual whether by salary, wages, commission, or any other
thing of value, including a self-employed person.
Indicate the singular and plural number as well as male,
female, and neuter gender.
Any person, male or female, engaged in any occupation of
any nature, type or kind whatsoever, within the corporate limits of
the Borough of Summit Hill.
Any trade, profession, business, or undertaking of any type
or kind carried on or performed within the corporate limits of the
Borough of Summit Hill for which compensation is received, whether
by means of salary, wages, commission or for services rendered; excepting,
however, where an individual maintains and by affidavit reports to
the tax receiver a principal office or principal place of employment
outside the limits of the Borough of Summit Hill, which said individual
is subject to a tax on the privilege of being employed within the
municipal subdivision or school district of his principal office or
principal place of business; and excepting further, however, that
individual earnings less than $12,000 of gross income from any trade,
profession, business or undertaking of any kind carried on or performed
within the Borough limits shall be excepted from the imposition of
the tax.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The occupational privilege tax in the amount of $10 levied
by this article.
The person designated by the Borough of Summit Hill for the
collection of this occupational privilege tax.
The area within the corporate limits of the Borough of Summit
Hill, Carbon County, Pennsylvania, as now constituted, and including
any area or areas annexed hereto in the future during the effective
period or renewals thereof of this article.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The Borough hereby imposes on each individual engaged in an
occupation within the corporate limits of the Borough a tax of $10
upon the privilege of engaging in such occupation. This tax is in
addition to any or all other taxes of any kind or nature heretofore
levied by the Borough.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Each employer within the Borough is hereby charged with the
duty of collecting and paying over to the Borough Tax Receiver from
each employee engaged in his services the said tax of $10 per year
upon each individual employed by said employer who performs services
on behalf of said employer within the Borough or who is engaged in
an occupation, as herein defined, for the benefit of the said employer
or in the service of said employer within the corporate limits of
the Borough. Each employer shall make a return and payment of said
tax whether said employee is paid by salary, wages, or commission.
Each employer shall prepare and file a return showing a computation
of the tax on a form to be obtained by him from the Borough Tax Receiver.
Each employer in filing his return and making payment by deduction
from the salary, wages, commissions or other compensation payable
to him from his employees shall be entitled to retain a commission
calculated at 2% on the gross tax due and payable by each individual,
provided that such tax is collected and paid over to the Tax Receiver
by the employer within the 60 days first following the first day of
January, the due date of said tax or within 60 days from the pay period
in which the compensation paid to any employee exceeds the sum of
$12,000, whichever is later. It is further provided that if the employer
fails to file said return and pay said tax but makes collection thereof
from the salary, wages, or commissions paid by him to said employee,
the employer shall be responsible for payment of the tax in full without
any deductions or commissions as though the tax had originally been
levied against him.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Each self-employed individual who performs any services of any
kind within the corporate limits of the Borough, whether same be regarded
either as a profession, trade, or business, shall be required to comply
with this article and to pay an occupational privilege tax of $10
for himself, due, without discount, within 60 days first following
the first day of January or within 60 days from which said self-employed
person earns a gross income of $12,000, whichever is later.
A.
Each individual who shall have more than one occupation within the
Borough shall be subject to the payment of the annual occupational
tax solely upon his principal occupation and his principal employer
shall deliver to him a certificate of payment in a form to be furnished
to the employer by the Borough Tax Receiver, certifying to any other
employment of such individual that said occupational tax has been
paid to the Borough Tax Receiver. Any employer receiving such certificate
of payment of the occupational tax by an other employer by deduction
from the said individual shall not deduct or collect the occupational
tax imposed by this article.
B.
It is the intent of this article that no individual shall pay more
than $10 in any calendar year as an occupational privilege tax, irrespective
of the number and variety of jobs, trades, or occupations engaged
in by said individual, and irrespective of the number of political
subdivisions within which any individual may be employed.
C.
Individuals maintaining occupations in the Borough and in other political
subdivisions or school districts, which also impose a like tax to
which said individual is subject, shall be excused from the payment
of the tax levied by this article upon the filing of an affidavit
with the Tax Receiver to this effect, and to the effect that said
individuals principal office or principal place of employment is outside
the Borough.
All employers and self-employed individuals residing or having
their places of business outside of the Borough, but who perform services
of any type or kind, or engage in any occupation or profession within
the Borough, 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 Borough. Further, any individual engaged in an occupation
within the Borough and 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 Borough shall have the
option of proceeding against either the employer or employee for the
collection of this tax as hereinafter provided.
A.
It shall be the duty of the Borough Tax Receiver to collect and receive
the taxes, fines, or penalties imposed by this article. It shall also
be his duty to keep a record showing the amount received by him from
each self-employed person paying the tax and the date of such receipt;
and further, it shall be his duty to keep a record showing the amount
received by him from every employer paying the tax on behalf of his
employees by deduction made by such employer from the salary, wages,
commissions, or other forms of recompense. Said accounts shall be
audited annually at the direction and the expense of the Borough.
B.
The Borough Tax Receiver is hereby charged with the administration
and enforcement of the provisions of this article and is hereby empowered
to prescribe, adopt, promulgate, and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including a provision for the examination of the
payroll records of any employer within or without the Borough; and
further for the reexamination of any payment alleged or found to be
incorrect or as to which overpayment is claimed or found to have occurred.
Any person aggrieved by any division of the Borough Tax Receiver shall
have the right to appeal first to the Council or the Borough, and
thereafter to the Court of Common Pleas of Carbon County as in other
cases provided.
C.
The Borough Tax Receiver is hereby authorized to examine the books
and payroll records of any employer in order to verify the accuracy
of any return made by any employer on behalf of his employees or,
if no return was made, to ascertain the occupational privilege tax
due. Each employer located or residing in or outside the Borough is
hereby directed and required to give to the Borough Tax Receiver the
means, facilities and opportunity for such examination and investigations
as are hereby authorized.
D.
If the said tax is not paid when due in each fiscal year, interest
thereon shall begin to accrue at the rate of 6% per annum on the amount
of said tax remaining unpaid 60 days after due.
A.
In addition to any other remedies provided by law, the Borough Tax
Receiver may sue for the recovery of any tax due or unpaid under this
article.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
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 occupational tax who are in his employment
or whoever fails or refuses to file any return required by this article
shall, upon conviction in a summary proceeding under the Pennsylvania
Rules of Criminal Procedure, be guilty of a summary offense and shall
be punishable by a fine of not more than $1,000, plus court costs
and reasonable attorneys' fees incurred by the Borough in the enforcement
proceedings. Upon judgment against any person by summary conviction,
or by proceedings by summons on default of the payment of the fine
or penalty imposed and the costs, the defendant may be sentenced and
committed to the Borough correctional facility for a period not exceeding
10 days or to the county correctional facility for a period not exceeding
30 days. Each day that such violation exists shall constitute a separate
offense, and each section of this chapter that is violated shall also
constitute a separate offense. In addition to or in lieu of enforcement
under this section, the Borough may enforce this chapter in equity
in the Court of Common Pleas of Carbon County.
A.
Nothing contained in this article shall be construed to empower the
Borough to levy and collect the tax hereby imposed on any occupation
not within the taxing powers of the Borough under the Constitution
of the United States and the laws and Constitution of the Commonwealth
of Pennsylvania.
B.
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 Commonwealth of
Pennsylvania as to any individuals, 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 upon other persons or individuals as
herein provided.
This article is enacted under the authority of the Act of June
25, 1947, P.L. 1145, and its amendments.[1]
[1]
Editor's Note: The Act of June 25, 1947, P.L. 1145, was repealed
7-2-2008. See now 53 P.S. § 6924.101 et seq.
This article shall become effective 30 days after its adoption
in accordance with the Local Tax Enabling Act of 1965 (Act 511)[1] and its amendments, and shall remain in effect for the
balance of the calendar year beginning the first day of January, 1968,
and thereafter as so reordained by the Borough.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
