[Ord. 2005-4, 9/12/2005, § 1]
This Part is enacted on the authority of The Local Tax Enabling
Act, P. L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901
et seq. (1982), as amended by Act 222 of 2004, and as hereafter amended,
supplemented, modified or reenacted by the General Assembly of the
Commonwealth of Pennsylvania.
[Ord. 2005-4, 9/12/2005, § 2]
As used in this Part, the following terms shall have the meanings
indicated, unless a different meaning clearly appears from the context:
salaries, wages, commissions, compensation, tips, bonuses,
fees, gross receipts, net income or net profit and earned income.
any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency,
or any other body engaged in business or situate in Smith Township,
employing one or more employees engaged in any occupation other than
domestic servants.
any livelihood, job, trade, profession, business or enterprise
of any kind, including services, domestic or other, for which monetary
compensation is received or charged.
the Tax Collector for Smith Township, Washington County,
Pennsylvania.
any natural person liable for the tax levied under this Part.
Smith Township.
[Ord. 2005-4, 9/12/2005, § 3]
There shall be levied, assessed and collected a tax on individuals
for the privilege of engaging in an occupation in Smith Township.
This shall be an emergency and municipal service tax for the purpose
of providing funds for emergency services, road construction or maintenance,
and for any other lawful purpose in an amount of $25 for the year
2005. In each and every following calendar year, the tax shall be
in the amount of $52. Each natural person who exercises such privilege
for any length of time in any calendar year, beginning with the calendar
year 2005, shall pay the tax in accordance with the provisions hereof,
provided that the tax hereby levied shall not be imposed upon any
natural person whose total income during the taxable year is less
than $12,000 as pertains to the Township portion; Burgettstown School
District has or will set its own limitation.
[Ord. 2005-4, 9/12/2005, § 4]
1.
Each employer shall register with the Tax Collector the employee's
name, address and other information the Tax Collector may require
within 30 days after the effective date of this Part or within 30
days after first becoming an employer.
2.
For each taxpayer employed for any length of time after the effective
date of this Part and on or before March 31 of the current year, each
employer shall deduct the tax from compensation payable to the taxpayer,
file a return on a form prescribed by the Tax Collector, and pay to
said Tax Collector the full amount of taxes deducted on or before
April 30 of the current tax year. For each taxpayer for whom no prior
deduction has made, who is employed after the effective date of this
Part and in any of the three-month periods ending June 30, September
30 and December 31 of the current year, each employer shall deduct
the tax from compensation payable to the taxpayer, file a return on
a form prescribed by the Tax Collector and pay said Collector the
full amount of all taxes deducted on or before July 31 or October
31 of the current tax year, or January 31 of the following year, respectively.
3.
Any employer who discontinues business or ceases operation before
December 31 of any year during which this tax is in effect shall file
the return hereinabove required and pay the tax to the Tax Collector
within 15 days after discontinuing business or ceasing operations.
4.
The failure of any employer to deduct the tax shall not relieve the
employee from the duty to file a return and pay the tax. Any employer
who fails to deduct the tax as required by this section, or who fails
to pay such tax to the Tax Collector, shall be liable for such tax
in full as though the tax had originally been levied against such
employer.
5.
As to employees who present official receipts evidencing prior payment
of the tax imposed hereby, either directly or indirectly, or by collection
through employers, the employer shall not deduct the tax, but shall
maintain adequate records concerning such employees.
[Ord. 2005-4, 9/12/2005, § 5]
Every taxpayer who is self-employed or whose tax for any other
reason is not collected under § 204 of this Part shall file
a return on a form prescribed by the Tax Collector and shall pay the
tax directly to said Collector. Each such taxpayer who first becomes
subject to the tax after the effective date of this Part and on or
before March 31 of the current tax year shall file the return and
pay the tax on or before July 31 or October 31 of the current tax
year, or January 31 of the following year, whichever such payment
dates first occurs at least 30 days after the taxpayer becomes subject
to the tax.
[Ord. 2005-4, 9/12/2005, § 6]
Both resident and nonresident taxpayers shall, by virtue of
engaging in an occupation within Smith Township, be subject to the
tax and the provisions of this Part.
[Ord. 2005-4, 9/12/2005, § 7]
The Tax Collector shall collect and receive the taxes, interest,
fines and penalties imposed by this Part, and shall maintain records
showing the amounts received and the dates such amounts were received.
The Tax Collector shall prescribe and issue all forms necessary for
the administration of the tax and may adopt and enforce regulations
relating to any mater pertaining to the administration of this Part.
The Tax Collectors and agents designated by him may examine the records
of any employer and/or supposed employer or of any taxpayer in order
to ascertain the tax due or verify the accuracy of any return. Every
employer or supposed employer and every taxpayer or supposed taxpayer
shall give the Tax Collector and any agent designated by him all means,
facilities and opportunity for the examinations hereby authorized.
[Ord. 2005-4, 9/12/2005, § 8]
The Tax Collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this Part and unpaid.
If, for any reason, any tax is not paid when due, interest at the
rate of 6% per year on the amount of unpaid taxes and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax, for each month
or fraction of month during which the tax remains unpaid shall be
collected. The taxpayer shall, in addition, be liable for the costs
of collection as well as for interest and penalties. The Tax Collector
may accept payment under protest of the tax claimed by Smith Township
in any case where any person disputes the Township's claim for
the tax. If a court of competent jurisdiction thereafter decides that
there has been overpayment to the Tax Collector, the Tax Collector
shall refund the amount of the overpayment to the person who paid
under protest. All refunds shall be made in conformity with the procedure
prescribed by the Township. Burgettstown School District shall determine
its own dispute procedure.
[Ord. 2005-4, 9/12/2005, § 9]
An employer or taxpayer who makes a false or untrue statement
on any return required by this Part, who refuses inspection of his
records in his custody and control setting forth his employees subject
to this tax, who fails or refuses to file a return required by this
Part, or who violates any other provisions of this Part shall, upon
a determination of civil liability or upon conviction thereof, be
sentenced to pay a penalty or a fine of not more than $500 and/or
imprisonment for a term not to exceed 90 days, in addition to all
cost of Collector, including reasonable attorney fees incurred by
the Township.
[Ord. 2005-4, 9/12/2005, § 10]
All other terms, conditions and provisions contained in any
other Township ordinance not specifically addressed herein shall remain
in full force and effect.
[Ord. 2005-4, 9/12/2005, § 11]
This Part shall become effective retroactively to January 1,
2005, and shall continue on a calendar-year basis without annual reenactment.
