This article shall be known and may be cited as the "Township
of Connoquenessing Local Services Tax Ordinance."
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning:
COLLECTOR
The person, public employee or private agency designated by the Township of Connoquenessing
to collect and administer the tax herein imposed.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation, as the term "earned income" is defined in Section
501 of the Local Tax Enabling Act, 53 P.S. § 6924.501, as
amended.
EMPLOYER
An individual, partnership, association, limited-liability
corporation, limited-liability partnership, 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
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township of Connoquenessing.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as the term "net profits" is defined in Section
501 of the Local Tax Enabling Act, 53 P.S. § 6924.501, 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 the Township of Connoquenessing
for which compensation is charged or received, whether by means of
salary, wages, commission or fees for services rendered.
TAX
The local services tax at the rate fixed in §
252-41 of this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
TOWNSHIP
The area within the corporate limits of the Township of Connoquenessing.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to the employer by the 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 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 within a primary
place of employment within the Township of Connoquenessing shall be
required to comply with this article and pay the pro rata portion
of the tax due to the 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 of the Township of Connoquenessing
but who perform services of any type or kind or engage in any occupation
or profession within the Township of Connoquenessing 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 the Township
of Connoquenessing. Further, any individual engaged in an occupation
within the Township of Connoquenessing 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.
Any person who violates or permits a violation of this article
shall, upon being found liable therefor in a civil enforcement proceeding
commenced by the Township before a Magisterial District Judge, pay
a fine of not more than $600, plus all court costs, including reasonable
attorneys’ fees, incurred by the Township in the enforcement
of this article. No judgment shall be imposed until the date of the
determination of the violation by the Magisterial District Judge.
If the defendant neither pays nor timely appeals the judgment, the
Township may enforce the judgment pursuant to the applicable Rules
of Civil Procedure. Each day a violation exists shall constitute a
separate offense. Further, the appropriate officers or agents of the
Township are hereby authorized to seek equitable relief, including
injunction, to enforce compliance herewith.