This article is enacted under authority of the Local Tax Enabling Act, P.L. 1227, No. 511, December 31, 1965, 53 P.S. § 6901 et seq. as thereafter amended, supplemented, modified or reenacted by the General Assembly of the Commonwealth of Pennsylvania, including, but not limited to, Act 7 of 2007 (SB 218).
As used in article, the following terms shall have the meanings indicated, unless a different meaning clearly appears from the context:
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 defined in Section 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of December 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913, as amended.
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.
INDIVIDUAL Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the political subdivision.
NET PROFITS The net income form 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 Enabling Act, the Act of December 31, 1965, P.L. 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 charged or received; whether by means of salary, wages, commission or fees for services rendered.
TAX The local services tax at the rate of $52 per calendar year.
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 with a primary place of employment within the Township of Upper Chichester during the calendar year. Each natural person who exercises such privilege for any length of time during any calendar 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. This tax may be used solely for the following purposes as the same may be allocated by the Township of Upper Chichester from time to time: emergency services, which shall include emergency medical services, police services and/or fire services; road construction and/or maintenance; reduction of property taxes; or property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Ch. 85, Subch. F (relating to homestead property exclusion). The Township of Upper Chichester shall use no less than 25% of the funds derived from the tax for emergency services. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Township of Upper Chichester. The tax shall be no more than $52 on each person for each calendar year, irrespective of the number of political subdivisions within which a person 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 or her 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 us his or her 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 individual who performs services of any type or kind or engages in any occupation or profession within a primary place of employment with the Township of Upper Chichester 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.
The situs of the tax shall be the place of employment on the first day the person becomes subject to the tax during each payroll period. In the event a person is engaged in more than one occupation, that is, concurrent employment, or an occupation which requires the person working in more than one political subdivision during a payroll period, the priority of claim to collect the local services tax, shall be in the following order:
A. First, the political subdivision in which a person maintains his or her principal office or is principally employed;
B. Second, the political subdivision in which the person resides and works if the tax is levied by that political subdivision;
C. Third, the political subdivision in which a person is employed and which imposes the tax nearest in miles to the person's home. In case of dispute, a tax receipt of the taxing authority for the calendar year declaring that the taxpayer has made prior payment constitutes prima facie certification of payment to all other political subdivisions.
All employers and self-employed individuals 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 or profession within the Township of Upper Chichester 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 Township of Upper Chichester. Further any individual engaged in an occupation with the Township of Upper Chichester 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 or her tax is not paid, the Township of Upper Chichester shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
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 or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by this article shall be guilty of a 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 hereunder, all ordinances or parts of ordinances inconsistent herewith are hereby repealed, including, but not limited to, Upper Chichester Township Ordinance No. 620.
The tax imposed by this article shall be effective on January 1, 2008, and all calendar years thereafter unless repealed or modified by ordinance of the Township of Upper Chichester.