This article shall be known and may be cited as the "East Brandywine
Township Local Services Tax Ordinance" and shall be referred to herein
as the "LST Ordinance."
The following terms shall have the following meanings:
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation as this term is defined in Section 6924.501
of the Local Tax Enabling Act, as amended.
EMPLOYER
An individual, partnership, association, limited liability
corporation, limited liability partnership, corporation, institution,
governmental body or unit or agency, or any 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 neutral genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of East Brandywine Township.
LST
The local services tax in the amount of $52 levied by this
article.
LST COLLECTOR
The person, public employee or private agency designated
by the Board of Supervisors of East Brandywine Township to collect
and administer the local services tax.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in Section 6924.501 of
the Local Tax Enabling Act, as amended.
OCCUPATION
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 East Brandywine Township
for which compensation is charged or received, whether by means of
salary, wages, commission or fees for services rendered.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
TOWNSHIP
The Township of East Brandywine, Chester County, Pennsylvania.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to the employer by the LST 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 LST 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 with a primary
place of employment within East Brandywine Township shall be required
to comply with this article and pay the pro rata portion of the tax
due to the LST 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 East Brandywine Township but who
perform services of any type or kind or engage in any occupation or
profession within East Brandywine Township 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 East Brandywine Township.
Further, any individual engaged in an occupation within East Brandywine
Township 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 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 summary offense 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 filed or
who refuses to file a return required by this article.
This article shall become effective January 1, 2012, and all
calendar years thereafter unless repealed or modified by ordinance
of East Brandywine Township.