[Adopted 11-30-1977 by Ord. No. 1205 (Ch. 126, Art. VII, of
the 1977 Code); amended in its entirety 9-13-2012 by Ord. No. 1468]
This article shall be known and may be cited as the "Local Services
Tax Ordinance."
As used in this article, unless the context clearly indicates
a different meaning, the following words shall have the meanings set
forth below:
The Borough of West View, County of Allegheny and Commonwealth
of Pennsylvania.
Salaries, wages, commissions, tips, bonuses, fees, gross
receipts or any other income.
Any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency
or any other body engaged in business or situated in the Borough of
West View, employing one or more employees engaged in any occupation
other than domestic servants.
Includes any livelihood, job, trade, profession, business
or enterprise of any kind, including services, domestic or other,
for which any compensation is received.
The person, public employee or private agency designated
by the Borough of West View to collect and administer the tax imposed
herein.
The tax imposed by this article.
Any natural person liable for the tax levied by this article.
A tax for general revenue purposes in the amount of $52[1] is hereby imposed and levied upon the privilege of engaging
in an occupation within the Borough of West View in the fiscal year
beginning January 1, 1978, and ending December 31, 1978, and in each
subsequent year from the effective date of this article. Each natural
person who exercises such privileges for any length of time in any
fiscal year beginning with the fiscal year January 1, 1978, shall
pay the tax in accordance with the provisions hereof; provided, nevertheless,
that any occupation or occupations shall be exempt from the tax imposed
hereunder, and further that any natural person over the age of 65
at the commencement of the fiscal year and deriving less than $2,000
per year from such occupation or occupations shall be exempt from
the tax imposed hereunder.
[1]
Editor's Note: Effective 1-1-2013.
A.
Every employer not registered under the provisions of Article I, Earned Income Tax, of this chapter shall, within 15 days after the effective date of this article or within 15 days after first becoming an employer, register with the Local Services Tax Collector the employer's name, address and such other information as such officer shall require.
B.
As to each taxpayer who is employed for any length of time in the
Borough of West View from the effective date of this article to and
including December 31, 1978, each employer shall deduct the tax from
compensation payable to the taxpayer, file a return on a form prescribed
by the Local Services Tax Collector and pay to said Collector the
full amount of all taxes deducted for each such period on or before
December 31, 1978. For the fiscal year 1978 and for the succeeding
fiscal years, as long as this tax is in existence, as to each taxpayer
employed for any length of time on or before January 1, 1978, each
employer shall deduct the tax from compensation payable to the taxpayer,
file a return on a form prescribed by the Local Services Tax Collector
and pay said Collector in full the amount of all such taxes due on
or before March 15. Thereafter as to each taxpayer for whom no prior
deduction has been made for the then current year, who is employed
for any length of time in any of the three-month periods ending June
15, September 15 and December 31 of such current year, each employer
shall deduct the tax from compensation payable to the taxpayer, file
a return on the form prescribed by the Local Services Tax Collector
and pay to said Collector the full amount of taxes deducted for each
such three-month period on or before March 15, June 15, September
15 and December 31 of the following, respectively.
C.
Any employer who discontinues business or ceases operation before
December 31 of any year during which this tax is in effect shall,
within 15 days after discontinuing business or ceasing operation,
file the return hereinabove required and pay the tax to the Local
Services Tax Collector.
D.
The failure of any employer to deduct the tax shall not relieve the
employee of the duty of filing a return and paying the tax. Any employer
who fails to deduct the tax as required by this section or who fails
to pay such tax to the Local Services Tax Collector shall be liable
for such tax in full, without deduction of the fee hereinafter provided,
as though the tax had originally been levied against such employer.
E.
As to employees who present official receipts evidencing prior payment
of the tax either directly or by collection through other employers,
the employer shall not deduct the tax but shall maintain adequate
records concerning such employees.
F.
Each employer may deduct and retain a fee equal to 2% of the total
amount of tax collected through the employer pursuant to this section.
A.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under § 260-66 of this article shall file a return on a form prescribed by the Local Services Tax Collector and shall pay the tax directly to said Collector. Each period from the effective date of this article to and including January 1, 1978, shall file the return and pay the tax on or before December 31, 1978.
B.
For the fiscal year 1978 and for succeeding fiscal years as long
as this tax is in existence, each taxpayer who first becomes subject
to the tax on or before March 15 shall file the return and pay the
tax on or before June 15, and each such taxpayer who first becomes
subject to the tax after June 15 shall file the return and pay the
tax on or before September 15, whichever of such payment dates first
occurs at least 30 days after the taxpayer first becomes subject to
the tax.
Both resident and nonresident taxpayers shall, by virtue of
engaging in an occupation within the Borough, be subject to the tax
and the provisions of this article.
The Local Services Tax Collector, on behalf of the Borough of
West View, shall collect and receive the taxes, interest, fines and
penalties imposed by this article and shall maintain records showing
the amounts received, from whom received and the dates such amounts
were received. The Local Services Tax Collector shall prescribe and
issue all forms necessary for the administration of this article and
the collection of the tax herein imposed and may adopt and enforce
regulations relating to any matter pertaining to the administration
of this article, including but not limited to requirements for collection
through employers, requirements for deductions, requirements for the
production of evidence and records and provisions for the examination
and correction of returns; provided, nevertheless, that no rule or
regulation of any kind shall be enforceable unless and until it has
been approved by ordinance of the Town Council of the Borough of West
View. A copy of such rules and regulations currently in force shall
be maintained available for public inspection. The said Collector
and agents designed by him may examine the records of any employer
or supposed employer or any taxpayer or supposed taxpayer in order
to ascertain the tax due or verify the accuracy of any return. Every
employer or supposed employer and every taxpayer or supposed taxpayer
shall give the Collector and any agent designated by him all means,
facilities and opportunity for the examinations hereby authorized.
The Local Services Tax Collector shall collect, by suit or otherwise,
all taxes, interest, costs, fines and penalties due under this article
and unpaid. If for any reason any tax is not paid when due, interest
at the rate of 6% per year on the amount of unpaid tax and an additional
penalty of 1/2 of 1% of the amount of unpaid tax for each month or
fraction of month during which the tax remains unpaid shall be added
and collected. Whenever suit is brought for the recovery of unpaid
tax, the taxpayer shall, in addition, be liable for the costs of collection
and the interest and penalties herein imposed. The Local Services
Tax Collector may accept payment under protest of the tax claimed
by the Borough in any case where any person disputes the Borough's
claim for the tax. If a court of competent jurisdiction thereafter
decides that there has been overpayment to the Collector, the Collector
shall refund the amount of the overpayment to the person who paid
under protest.
A.
The Local Services Tax Collector, before entering upon his official
duties, shall give and acknowledge a bond to the Borough. If the Town
Council of the Borough of West View shall by ordinance designate any
bond previously given by the Collector as adequate, such bond shall
be sufficient to satisfy the requirements of this section.
B.
The Local Services Tax Collector shall receive such compensation
for his services and expenses as shall be determined by the Town Council
of the Borough of West View from time to time.
The tax herein levied and imposed shall continue in force on
a fiscal-year basis following January 1, 1978, without annual reenactment
until such time as the Town Council of the Borough of West View shall
change the rate of tax or, by appropriate ordinance, repeal such tax.
Any person who violates any provision of this article or any
regulation adopted pursuant hereto shall, upon conviction thereof
before any Magisterial District Judge, be subject to a fine of not
more than $300 and costs or, in default of payment of such fine and
costs, shall be subject to imprisonment in the Allegheny County Jail
for a period not exceeding 30 days.
The tax shall not apply to any subject of tax or person not
within the taxing power of the Borough of West View under the Constitution
of the United States and the laws and Constitution of the Commonwealth
of Pennsylvania. If a final decision of a court of competent jurisdiction
holds any provision of this article, or the application of any provision
of any circumstances, to be illegal or unconstitutional, the other
provisions of this article, or the application of such provisions
to other circumstances, shall remain in full force and effect. The
intention of the Town Council is that the provisions of this article
shall be severable and that this article would have been adopted if
any such illegal or unconstitutional provisions had not been included.
