This article shall be known and may be cited as the "Borough
of Sellersville 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:
BOROUGH OF SELLERSVILLE
The area within the corporate limits of the Borough of Sellersville,
Bucks County, Pennsylvania.
COLLECTOR
The person, public employee or private agency designated
by the Borough of Sellersville to collect and administer the tax imposed
by this article.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
The compensation as required to be reported to or as determined by the Pennsylvania Department of Revenue under Section 303 of the act of March 4, 1971 (P.L. 6, No. 2), 72 P.S. § 7303, known as the Tax Reform Code of 1971, and rules and regulations promulgated under that section. Employee business expenses as reported to or determined by the Pennsylvania Department of Revenue under Article
III of the Tax Reform Code of 1971 shall constitute allowable deductions in determining earned income. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not constitute earned income.
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 engaged in any occupation, trade or profession
within the corporate limits of the Borough of Sellersville.
NET PROFITS
The net income from the operation of a business, other than
a corporation, as required to be reported to or as determined by the
Pennsylvania Department of Revenue under Section 303 of the act of
March 4, 1971 (P.L. 6, No. 2), 72 P.S. § 7303, known as
the Tax Reform Code of 1971, and rules and regulations promulgated
under that section. The term does not include income under any of
the following paragraphs:
A.
Income which:
(1)
Is not paid for services provided; and
(2)
Is in the nature of earnings from an investment.
B.
Income which represents:
(1)
Any gain on the sale of farm machinery;
(2)
Any gain on the sale of livestock held 12 months or more for
draft, breeding, or dairy purposes; or
(3)
Any gain on the sale of other capital assets of a farm.
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 Borough of Sellersville
for which compensation is charged or received, whether by means of
salary, wages, commission, barter, or fees for services rendered.
TAX
The local services tax imposed by this article.
TAX YEAR
The period from January 1 until December 31 in any calendar
year.
The Borough of Sellersville hereby levies and imposes on every individual engaging in an occupation within the Borough of Sellersville a tax, known as the "local services tax," in the amount of $52 per tax year, beginning on January 1, 2015, and continuing every year thereafter, in accordance with the provisions of this article. This tax may be used solely for the following purposes as may be allocated by the Borough of Sellersville from time to time: 1) emergency services, which shall include emergency medical services, police services and fire services; 2) road construction or maintenance; 3) reduction of property taxes; or 4) property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Chapter
85, Subchapter F (relating to homestead property exclusion). The Borough of Sellersville shall use no less than 25% of the funds derived from the tax for emergency services. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Sellersville. The tax shall be no more than $52 on each individual for each tax year, irrespective of the number of political subdivisions within which an individual may be employed.
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 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 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 with a primary
place of employment within the Borough of Sellersville 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 Borough of Sellersville but
who perform services of any type or kind or engage in any occupation
or profession within the Borough of Sellersville 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 Borough of Sellersville.
Any individual engaged in an occupation within the Borough of Sellersville
and an employee of a nonresident employer may, for the purpose of
this article, be considered a self-employed individual, and in the
event his or her tax is not paid, the Borough of Sellersville shall
have the option of proceeding against either the employer or employee
for the collection of the tax as hereinafter provided.
[Amended 10-12-2015 by Ord. No. 703]
Any person who makes any false statement on any return required
by this article, 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 who fails
or refuses to file any return required by this article or pay the
tax when it is due shall be prosecuted in the same manner provided
for the enforcement of summary offenses under the Pennsylvania Rules
of Criminal Procedure and upon conviction shall be sentenced to pay
a fine not to exceed $1,000 per violation, plus court costs and reasonable
attorneys' fees incurred by the Borough of Sellersville, or to imprisonment
for not more than 90 days, or both. Violations of more than one provision
of this section shall constitute separate violations. Each day that
a violation of any provision of this section continues or occurs shall
constitute a separate violation.
The tax imposed by this article shall be effective on January 1, 2015, and all tax years thereafter unless repealed or modified by subsequent ordinance by the Borough of Sellersville. Nothing herein shall be construed to affect the assessment and collection of the Borough of Sellersville's occupational privilege tax set forth in Article
II of Chapter
143 of the Code of the Borough of Sellersville for the 2014 tax year or any prior tax years.