This article shall be known as "The City of Warren Local Services
Tax Ordinance." The provisions of this article shall first become
effective January 1, 2008.
This article shall repeal in its entirety, and replace The City
of Warren Emergency and Municipal Services Tax Ordinance (Ordinance
No. 1711), enacted January 31, 2005, as amended.
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates or requires a different meaning:
CITY
The area within the municipal boundaries of the City of Warren.
COLLECTOR
The Local Services Tax Collector who shall be a person, public
employee or an agency designated by City Council to collect and administer
the tax herein imposed.
COMPENSATION
Salaries, wages, tips, commissions, bonuses, fees, gross
receipts, or any other income.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EMPLOYER
An individual, partnership, association, 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 or PERSON
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the City of Warren.
NET PROFITS
The net income from 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 Tax Enabling Act, the Act of
Dec. 31, 1965, P.L. 1251, § 13, 53 P.S. § 6913,
as amended.
OCCUPATION
Any trade, profession, business or activity of any type,
kind or character, including services, domestic or other, carried
on or performed within the City of Warren, for which compensation
is charged or received, whether by means of salary, wages, commission
or fees for services rendered.
TAX
The local services tax in the amount of $52 levied by this
article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
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 hereafter, all ordinances or parts of ordinances
inconsistent herewith are hereby repealed. Nothing herein shall be
construed to repeal the imposition and collection of an occupation
privilege tax, plus applicable penalties and interest, for calendar
year 2005 and all prior calendar years, or of an emergency and municipal
services tax, plus applicable penalties and interest, for calendar
years 2006 and 2007, as the same exist prior to this amendment.
The tax imposed by this article shall be effective on January
1, 2008, and all calendar years thereafter unless repealed or modified.