[Ord. 1982-17, 11/15/1982, § 1; as amended by Ord.
2004-12, 12/20/2004, § 1; by Ord. 2005-15, 12/19/2005, § 1;
and by Ord. 2007-14, 12/17/2007]
A local services tax at the flat rate of $52 per annum is hereby
levied, assessed and imposed for and during the fiscal year beginning
January 1, 2008, and ending December 31, 2008, and each year thereafter,
upon each person gainfully employed within the Borough of Doylestown,
Bucks County, Pennsylvania.
[Ord. 1982-17, 11/15/1982, § 2; as amended by Ord.
2004-12, 12/20/2004, § 1; and by Ord. 2007-14, 12/17/2007]
The following words or phrases when used in this Part 3 shall have the meanings ascribed to them in this section except where the context clearly indicates a contrary meaning:
Any person who engages in any occupation within the corporate
limits of the Borough of Doylestown, whether in the employ of another
or self-employed.
Any individual, partnership, corporation or other legal entity,
including a governmental body, employing one or more persons within
the Borough of Doylestown on a salary, commission or other compensation
basis including a self-employed person.
Engaging in an occupation for a wage, salary or other compensation
on either a part-time or a full-time basis. "Housewives" and "homemakers,"
as such, shall not be considered to be in gainful employment.
Any trade, profession, business or undertaking of any type,
kind, or character, including services, domestic or other, carried
on or performed within the corporate limits of the Borough of Doylestown
for which compensation is charged or received, whether by means of
salary, wages, commissions or fees for services rendered.
Any individual human being who has attained the age of 18
years on or after the effective date of this Part 3.
The local services tax levied by this Part 3.
The person or entity designated by Borough Council from time
to time, by resolution, to collect the local services tax.
[Ord. 1982-17, 11/15/1982, § 3; as amended by Ord.
2007-14, 12/17/2007]
The tax hereby imposed is levied upon each person who exercises
the privilege of engaging in gainful employment within the Borough
of Doylestown for any length of time during any year, and such person
shall be assessed a pro rata share of the said tax for each payroll
period in which the person is engaging in such gainful employment.
The pro rata share of the tax assessed on such person for a payroll
period shall be determined by dividing the total tax hereby imposed
for the calendar year by the number of payroll periods established
by the employer for such calendar year. This tax is in addition to
all other taxes of any kind or nature levied by the Borough of Doylestown.
[Ord. 1982-17, 11/15/1982, § 4; as amended by Ord.
1984-17, 10/15/1984, § 1; by Ord. 2004-12, 12/20/2004, § 3;
by Ord. 2005-15, 12/19/2005, §§ 2, 3; and by Ord. 2007-14,
12/17/2007]
1.
The tax hereby imposed shall be paid to the Tax Receiver of the Borough
of Doylestown.
2.
Each employer, in accordance with the provisions and requirements
of the Local Tax Enabling Act (53 P.S. § 6901, et seq.),
is hereby charged with the duty of collecting from each of its employees
engaged by such employer and performing services for such employer
within the Borough of Doylestown, the pro rata share of the tax assessed
on such employee, on a payroll period basis, for each payroll period
in which such person is engaging in such gainful employment, and making
a return and payment thereof to the Tax Receiver. For purposes of
determining the pro rata share, an employer shall round down the amount
of the tax collected each payroll period to the nearest one-hundredth
of a dollar. Each employer is hereby authorized to deduct this tax
from each employee whether said employee is paid by salary, wages,
commissions, or otherwise and regardless of whether part or all of
such services are performed within the Borough of Doylestown.
3.
Each employer shall prepare and file a return showing the computation
of the tax on forms to be supplied by the Tax Receiver and shall remit
all taxes deducted and collected from his employees pursuant to this
Part 3 within 30 days after the end of each quarter of a calendar
year. Each employer in filing this return and making payment of the
tax withheld from his employees shall be entitled to retain a commission
of 2% of the gross tax due, provided that such tax is collected and
paid over by the employer on or before the due date. It is hereby
further provided that if the employer fails to file said return and/or
remit said tax on or before the due date, whether or not the employer
makes collection from his employees, the employer shall be liable
and responsible for the payment of the tax and penalty in full without
deducting a commission as though the tax had originally been levied
against the employer.
4.
Each employer shall keep and use its employment records to determine
the identity and number of employees from whom the tax shall be deducted
and the return filed. The return and the tax due thereon shall be
made and paid over to the Tax Receiver when due. The Tax Receiver
shall provide a taxpayer a receipt of payment upon request by the
taxpayer.
5.
If the tax is not paid by the due date, a penalty of 10% of the amount
of the tax together with interest computed at 6% per annum until paid
shall be added to the tax and collected by the Tax Receiver.
6.
The following persons shall be exempt from payment of the local services
tax levied, assessed and imposed pursuant to this Part 3:
A.
Any person who served in any war or armed conflict in which the United
States was engaged and is honorably discharged and is honorably discharged
or released under honorable circumstances from active service if,
as a result of military service, the person is blind, paraplegic or
a double or quadruple amputee or has a service-connected disability
declared by the United States Veterans' Administration or its
successor to be a total 100% permanent disability.
B.
Any person who serves as a member of a reserve component of the armed
forces and is called to active duty at any time during the taxable
year. For purposes of this subsection, "reserve component of the armed
forces" shall mean the United States Army Reserve, United States Navy
Reserve, United States Marine Corps Reserve, United States Coast Guard
Reserve, United States Air Force Reserve, the Pennsylvania Army National
Guard or the Pennsylvania Air National Guard.
C.
Any person whose total earned income and net profits from all sources
within the Borough of Doylestown is less than $12,000 for the calendar
year in which the local services tax imposed pursuant to this Part
3 is levied.
(1)
A person seeking to claim an exemption from the local services
tax imposed hereunder may annually file an exemption certificate with
the Tax Receiver and with the person's employer affirming that
the person reasonably expects to receive earned income and net profits
from all sources within the political subdivision of less than $12,000
in the calendar year for which the exemption certificate is filed.
The exemption certificate shall have attached to it a copy of all
of the employee's last pay stubs or W-2 forms from employment
within the Borough of Doylestown for the year prior to the fiscal
year for which the employee is requesting to be exempted from the
tax imposed hereby. Upon receipt of the exemption certificate and
until otherwise instructed by the Tax Receiver or except as required
by subparagraph (2) below, the employer shall not withhold the tax
from the person during the calendar year or the remainder of the calendar
year for which the exemption certificate applies. Employers shall
insure that the exemption certificate forms (which shall be uniform
exemption certificate forms developed and produced by the Department
of Community and Economic Development) are readily available to employees
at all times and they shall furnish each new employee with such form
at the time of hiring.
(2)
With respect to a person who claimed an exemption for a given calendar year from the local services tax imposed hereby, upon notification to an employer by the person or by the Tax Receiver that the person has received earned income and net profits from all sources within the Borough of Doylestown equal to or in excess of $12,000 in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer's payment to the person of earned income within the Borough of Doylestown in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the local services tax as provided for in subsection (3) below.
(3)
If a person who claimed an exemption for a given calendar year
from the tax imposed hereby becomes subject to the tax for that calendar
year pursuant to subparagraph (2) above, the employer shall withhold
the tax for the remainder of that calendar year. The employer shall
also withhold from the person, for the first payroll period after
receipt of the notification under subparagraph (2) above, a lump sum
equal to the amount of tax that was not withheld from the person due
to the exemption claimed by the person pursuant to the provisions
of this Part 3, plus the per payroll amount due for that first payroll
period. The amount of tax withheld per payroll period for the remaining
payroll periods in that calendar year shall be the same amount withheld
for other employees. In the event the employment of a person subject
to withholding of the tax under this subparagraph (3) is subsequently
severed in that calendar year, the person shall be liable for any
outstanding balance of tax due and the Tax Receiver is authorized
to pursue collection to recover same.
(4)
Except as provided in subparagraph (2) above, it is the intent
of this Part 3 that employers shall not be responsible for investigating
exemption certificates, monitoring tax exemption eligibility or exempting
any employee from the tax imposed hereby.
[Ord. 1982-17, 11/15/1982, § 5; as amended by Ord.
2007-14, 12/17/2007]
In the case of concurrent employment, an employer shall refrain
from withholding the local services tax imposed hereby, if the employee
provides a recent pay statement from a principal employer that includes
the name of the employer, the length of the payroll period and the
amount of the local services tax withheld and a statement from the
employee (which shall be on a uniform statement form developed and
produced by the Department of Community and Economic Development)
that the pay statement is from the employee's principal employer,
and the employee will notify other employers of a change in the principal
place of employment within two weeks of its occurrence.
[Ord. 1982-17, 11/15/1982, § 6; as amended by Ord.
2007-14, 12/17/2007]
All employers as defined herein, regardless of whether they
reside or have their place of business within the Borough of Doylestown,
are bound by the provisions of this Part 3.
[Ord. 1982-17, 11/15/1982, § 7; as amended by Ord.
2007-14, 12/17/2007]
The Tax Receiver is hereby charged with the administration of this Part 3 in accordance with the provisions of the Local Tax Enabling Act (53 P.S. § 6901, et seq.) and is further authorized and empowered to examine employee records of any employer subject to this Part 3. In addition, the Tax Receiver is charged with the duty of commencing suit for the recovery of any tax due or unpaid under this Part 3, together with interest and penalties.
[Ord. 1982-17, 11/15/1982, § 8; as amended by Ord.
2007-14, 12/17/2007]
Any person who makes any false or untrue statement on any return
required by this Part 3 or who refuses inspection of his books and
employment records or fails or refuses to file any return required
by this Part 3 or who shall fail to pay the tax due shall, upon conviction
thereof before any District Judge, be sentenced to pay a fine of not
more than $300 for each offense and in default of the payment thereof,
to undergo imprisonment for a period not exceeding 90 days for each
offense. It is further provided that the action to enforce the fine
and penalty herein provided may be instituted against any person in
charge of the business of any employer who has failed or refused to
file a return and pay the tax required by this Part 3.
[Ord. 1982-17, 11/15/1982, § 9; as amended by Ord.
2007-14, 12/17/2007]
The provisions of this Part 3 are severable and, if any of its
provisions shall be held invalid or unconstitutional, the decision
of the Court shall not affect or invalidate any of the remaining provisions.
It is hereby declared to be the legislative intent that this Part
3 would have been adopted if such illegal, invalid or unconstitutional
provision had not been included therein.
