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 approved by
the Washington County Tax Collection Committee, and as appointed by
South Strabane Township, to collect and administer the tax herein
imposed.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
The compensation required to be reported to, or as determined by, the Pennsylvania Department of Revenue under Section 303 of the Tax Reform Code of 1971, as amended, and rules and regulations promulgated thereunder. Employee business expenses as reported to or determined by the Department of Revenue under Article
III of the Tax Reform Code shall constitute allowable deductions in determining earned income. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
EMPLOYER
A person, business entity or other entity, employing one
of more person for a salary, wage, commission or other compensation.
The term includes the commonwealth, a political subdivision and an
instrumentality or public authority of either. For purposes of penalties
under this article, the term includes a corporate officer.
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 Township.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as required to be reported or determined by the
Pennsylvania Department of Revenue under Section 303 of the Tax Reform
Code of 1971, as amended, and rules and regulations promulgated thereunder.
The term does not include income under any of the following subsections:
A.
Income which:
(1)
Is not paid for services provided;
(2)
Is in the nature of earnings from an investment.
B.
Income which represents:
(1)
Any gain on the sale of farm machinery.
(2)
Any gain on the sale of livestock held for 12 months or more
for draft, breeding or dairy purposes; or
(3)
Any gain on the sale of other capital assets of a farm.
OCCUPATION
Any trade, profession, business or undertaking of any kind,
or character, including services, domestic or other, earned in 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 fixed in this article.
TCC
The Washington County Tax Collection Committee.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
TOWNSHIP
The Township of South Strabane, Washington County, Pennsylvania.
For specific revenue purposes, an annual tax is hereby levied
and assessed, commencing January 1, 2012, upon the privilege of engaging
in an occupation with a primary place of employment within the Township
of South Strabane during the tax year. Each natural person 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. This tax
may be used solely for the following purposes as the same may be allocated
by the Township 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 through implementation of a homestead
property exclusion in accordance with 53 Pa.C.S.A. Ch. 85, Such. F
(relating to homestead property exclusion). The Township 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. 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 use 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 engaged in any occupation or profession within a primary
place of employment within the Township 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 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 political subdivision 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 section, be considered a self-employed person,
and in the event his or her 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.
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
or any employer who shall have failed or who refuses to file a return
required by this article.