[Ord. 357, 11/10/1969, § 1]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this section, except where the
context or language clearly indicates or requires a different meaning.
An individual, partnership, limited partnership, unincorporated
association, trust, corporation, governmental agency or any other
entity or body employing one or more persons on a salary, wage, fee,
commission, or any other compensation basis, including a self-employed
person.
The singular and the plural number, as well as male, female
and neuter gender.
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township of Elizabeth.
Any trade, profession, business, livelihood, job or undertaking
of any type, kind or character, including services, domestic or other,
carried on or performed within the corporate limits of the Township
of Elizabeth for which compensation is charged or received whether
by means of salary, wages, commissions, fees or any other compensation
basis for services rendered.
The Occupation Privilege Tax in the amount of $10.00, levied
by this Part.
The area within the corporate limits of the Township of Elizabeth.
The duly elected Township Treasurer of the Township of Elizabeth.
[Ord. 357, 11/10/1969, § 2; as amended by Ord.
373, 11/4/1970; and by Ord. 390, 8/2/1971, § 1]
From the effective date of this Part, the Township of Elizabeth
hereby levies and imposes on each occupation engaged in by individuals
within its corporate limits an Occupation Privilege Tax. This tax
is in addition to all other taxes of any kind or nature heretofore
levied by the Township of Elizabeth.
[Ord. 357, 11/10/1969, § 3; as amended by Ord.
373, 11/4/1970, § 3]
From the effective date of this Part, each occupation, as hereinbefore
defined, engaged in within the corporate limits of the Township of
Elizabeth, shall be subject to an Occupation Privilege Tax in the
amount of $10.00 per annum, said tax to be paid by the individual
so engaged.
[Ord. 357, 11/10/1969, § 4]
Each employer within the Township of Elizabeth, as well as those
employers situated outside the Township of Elizabeth, is hereby charged
with the duty of collecting from each of his employees engaged by
him and performing for him within the Township of Elizabeth, the said
tax of $10.00 per annum, and making a return and payment thereof to
the Township Treasurer. Further, each employer is hereby authorized
to deduct this tax from each employee in his employ, whether said
employee is paid by salary, wages, commissions, fees or any other
compensation basis, and whether or not part or all of such services
are performed within the Township of Elizabeth.
[Ord. 357, 11/10/1969, § 5; as amended by Ord.
373, 11/4/1970, § 5]
Each employer shall use his employment records from the first
day of January, to the 31st day of March, for determining the number
of employees from whom said tax shall be deducted and paid over to
the Township Treasurer on or before April 30. Supplemental reports
shall be made by each employer on July 31, and October 31, and January
31, of new employees as reflected on his employment records from April
1, to June 30; from July 1, to September 30; and from October 1, to
December 31. Payments on these supplemental reports shall be made
on July 31, October 31 and January 31, respectively.
[Ord. 357, 11/10/1969, § 6]
Each individual who shall have more than one occupation within
the Township of Elizabeth shall be subject to the payment of this
tax on his principal occupation, and his principal employer shall
deduct this tax and deliver to him evidence of deduction on a form
to be furnished to the employer by the Township Treasurer, which form
shall be evidence of deduction having been made and when presented
to any other employee's wages, but to include such employee on
the return by setting forth his name, address and the name and account
number of the employer who deducted this tax.
[Ord. 357, 11/10/1969, § 7; as amended by Ord.
373, 11/4/1970]
All self-employed individuals who perform services of any type
or kind, engage in any occupation or job within the Township of Elizabeth
shall be required to comply with this Part and pay the tax to the
Township Treasurer on April 30, or thereafter as he engages in an
occupation, to pay the tax in the manner herein set forth in § 305.
[Ord. 357, 11/10/1969, § 8]
All employers and self-employed individuals residing or having
their place of business outside the Township of Elizabeth, but who
performs services of any kind or type, or engage in any occupation
or profession within the Township of Elizabeth, do, by virtue thereof,
agree to be bound by and subject themselves to the provisions, penalties
and regulations promulgated under this Part, with the same force and
effect as though they were residents of the Township of Elizabeth.
Further, any individual engaged in an occupation within the Township
of Elizabeth and an employee of a non-resident employer may, for the
purpose of this Part, be considered a self-employed person, and in
the event this tax is not paid, the Township shall have the option
of proceeding against the employer or employee for the collection
of this tax as hereinafter provided.
[Ord. 357, 11/10/1969, § 9]
Both residents and non-residents shall, by virtue of engaging
in an occupation within the Township of Elizabeth, be subject to the
tax and the provisions of this Part.
[Ord. 357, 11/10/1969, § 10]
1.
It shall be the duty of the Township Treasurer to accept and receive
payments of this tax and to keep a record thereof showing the amount
received by him from each employer or self-employed person together
with the date the tax was received.
2.
The Township Treasurer is hereby charged with the administration
and enforcement of this Part and is hereby charged and empowered to
prescribe, adopt, promulgate rules and regulations relating to any
matter pertaining to the administration and enforcement of this Part
including provisions for the examination of the payroll records of
any employer subject to this Part; the examination and correction
of any return made in compliance with this Part and any payment alleged
or found to be incorrect, or as to which overpayment is claimed or
found to have occurred. Any person aggrieved by the decision of the
Township Treasurer shall have the right to appeal to the Court of
Common Pleas of Allegheny County as in other cases provided.
3.
The Township Treasurer is hereby authorized to examine the books
and payroll records of any employer in order to verify the accuracy
of any return made by an employer, or, if no return was made, to ascertain
the tax due. Each employer is hereby directed and required to give
the Township Treasurer the means, facilities and opportunity for such
examination.
[Ord. 357, 11/10/1969, § 11]
1.
In the event that any tax under this Part remains due or unpaid 30
days after the due dates above set forth, the Township Treasurer may
sue for the recovery of any such tax due or unpaid under this Part
together with interest and penalty.
2.
If for any reason the tax is not paid when due, interest at the rate
of 6% on the amount of said tax shall be calculated beginning with
the due date of said tax and a penalty of 5% shall be added to the
flat rate of said tax for nonpayment thereof. Where suit is brought
for the recovery of this tax, the individual liable therefore shall,
in addition, be responsible and liable for the costs of collection.
[Ord. 357, 11/10/1969, § 12; as amended by Ord.
561, 6/1/1987; and by Ord. 577, 8/1/1988, § 3]
Whoever makes any false or untrue statement on any return required
by this Part, or who refuses inspection of his books, records, or
accounts in his custody and control setting forth the number of employees
subject to this tax who are in his employment, or, whoever fails or
refuses to file any return required by this Part, shall upon conviction
before any Justice of the Peace be sentenced to pay a fine of not
more than $600.00, and/or imprisonment for a period not exceeding
90 days. 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 refuses to
file a return required by this Part.
