[Ord. 2007-4, 11/5/2007]
This Part 2 shall be known and may be cited as the "Borough of Burnham Local Services Tax Ordinance." It is enacted under the authority of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, No. 511, § 1 et seq., as amended (53 P.S. § 6901 et seq., as amended).
[Ord. 2007-4, 11/5/2007; as amended by Ord. 2010-3, 11/1/2010]
When used in this Part, the following words and terms shall have the meanings ascribed to them in this Section, except where the context clearly indicates or requires a different meaning:
BOROUGH OF BURNHAM
The area within the corporate limits of the Borough of Burnham, a municipality located in the Commonwealth of Pennsylvania.
BUSINESS
An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit whether by a person, partnership, association or any other entity.
BUSINESS ENTITY
A sole proprietorship, corporation, joint-stock association or company, partnership, limited partnership, limited liability company, association, business trust, syndicate or other commercial or professional activity organized under the laws of this Commonwealth or any other jurisdiction.
CERTIFIED PUBLIC ACCOUNTANT or PUBLIC ACCOUNTANT
A certified public accountant, public accountant or firm, as provided for in the act of May 26, 1947 (P.L. 318, No. 140), § 1, reenacted 1976, December 8, P.L. 1280, No. 286, § 1, amended 1996, December 4, P.L. 851, No. 140, § 2 (63 P.S. § 9.1 et seq., as amended) known as the CPA Law.
CLAIM
A written demand for payment made by a tax officer or tax collection district for income taxes collected by another tax officer or tax collection district.
CORPORATION
A corporation or joint-stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency. The term shall include an entity which is classified as a corporation for Federal income tax purposes.
CURRENT YEAR
The calendar year for which the tax is levied.
DEPARTMENT
The Department of Community and Economic Development of the Commonwealth.
DOMICILE
The place where a person lives and has a permanent home and to which the person has the intention of returning whenever absent. Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. Domicile is the voluntarily fixed place of habitation of a person, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce the person to adopt some other permanent home. In the case of a business, domicile is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME
The compensation as required to be reported to or as determined by the Department of Revenue under Section 3032 of the act of March 4, 1971 (P.L. 6, No. 2), 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 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 be taxable as earned income.
EFFECTIVE LOCAL SERVICES TAX RATE
The actual local services tax rate levied by a political subdivision on taxpayers based on the total of all local services taxes imposed under this act and all other acts, adjusted under Section 311 of the Local Tax Enabling Act, as amended (53 P.S. § 6924.311, as amended).
EMPLOYER
A person, business entity or other entity, employing one or more persons for a salary, wage, commission or other compensation. The term includes the Commonwealth, a political subdivision and an instrumentality or public authority of either. For purposes of penalties under this Chapter and Part, the term includes a corporate officer and includes a self-employed person.
FAMILY FARM CORPORATION
A Pennsylvania corporation at least 75% of the assets of which are devoted to the business of agriculture, which business, for the purposes of this definition, shall not be deemed to include:
A. 
Recreational activities, such as, but not limited to, hunting, fishing, camping, skiing, show competition or racing.
B. 
The raising, breeding or training of game animals or game birds, fish, cats, dogs or pets or animals intended for use in sporting or recreational activities.
C. 
Fur farming.
D. 
Stockyard and slaughterhouse operations.
E. 
Manufacturing or processing operations of any kind; provided, however, that at least 75% of all of the stock of the corporation must be owned by members of the same family.
FISCAL YEAR
The twelve-month period beginning January 1 of any year and ending December 31 of the same year.
HE, HIS or HIM
The singular and plural number, as well as male, female and neuter gender.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade, business or profession within the corporate limits of the Borough of Burnham.
JOINT TAX COLLECTION COMMITTEE
An entity formed by two or more tax collection committees for the purpose of income tax collection in more than one tax collection district.
LOCAL SERVICES TAX
A tax on individuals for the privilege of engaging in an occupation that is levied, assessed and collected only by the political subdivision of the taxpayer's place of employment under the authority of the Local Tax Enabling Act, § 101 et seq., as amended (53 P.S. § 6924.101 et seq., as amended) or any other act.
LOCAL SERVICES TAX COLLECTOR
Until January 1, 2012, that person or agency employed by the Borough of Burnham and the Mifflin County School District (pursuant to an intermunicipal agreement between them) to collect the tax on the privilege of engaging in an occupation within the Borough of Burnham, to now be known as the local services tax, imposed by the Borough under this Part 2 (previously named the "occupational privilege tax") and the heretofore enacted "occupational privilege tax" of the School District, which per the Local Tax Enabling Act, as amended, and, specifically, as amended by Act 7 of 2007, is to be deemed by reference to "occupational privilege tax" in its resolution to be a "local services tax" imposed by the School District, subject to certain special provisions in the Local Tax Enabling Act, Act 511, as amended, relating to previously adopted taxes on individuals for the privilege of engaging in an occupation as they specifically relate to school districts, and beginning January 1, 2012, that Tax Officer appointed by the Mifflin County Tax Collection Committee to collect local services taxes in the Mifflin County Tax Collection District, all per the Local Tax Enabling Act, § 507, as amended (53 P.S. § 6924.507, as amended).
MEMBERS OF THE SAME FAMILY
An individual, such individual's brothers and sisters, the brothers and sisters of such individual's parents and grandparents, the ancestors and lineal descendants of any of the foregoing and a spouse of any of the foregoing. Individuals related by the half blood or by legal adoption shall be treated as if they were related by the whole blood.
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 Department of Revenue under Section 303 of the act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," as it may be amended, 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 personal services, carried on or performed within the corporate limits of the Borough of Burnham for which compensation is charged or received, whether by means of salary, wages, commissions, profits, or fees for services rendered.
POLITICAL SUBDIVISION LEVYING THE LOCAL SERVICES TAX or POLITICAL SUBDIVISION LEVYING THE TAX
The Borough of Burnham, Mifflin County, Pennsylvania.
TAX
The local services tax levied by this Part.
TAX BUREAU
A public nonprofit entity established for the administration and collection of taxes.
TAX COLLECTION COMMITTEE
The committee established to govern each tax collection district for the purpose of income tax collection. The term shall include a joint tax collection committee.
TAX COLLECTION DISTRICT
A tax collection district established under Section 504 of the Local Tax Enabling Act, as amended (53 P.S. § 6924.504, as amended)
TAX OFFICER
A political subdivision, public employee, tax bureau, county (except a county of the first class) or private agency which administers and collects income taxes, and other taxes, as agreed, for one or more tax collection districts. Unless otherwise specifically provided, for purposes of the obligations of an employer, the term shall mean the tax officer for the tax collection district within which the employer is located or, if an employer maintains workplaces in more than one district, the tax officer for each such district with respect to employees principally employed therein.
TAX RECORDS
Tax returns, supporting schedules, correspondence with auditors or taxpayers, account books and other documents, including electronic records, obtained or created by the tax officer to administer or collect a tax under this act. The term includes documents required by Section 509(e) of the Local Tax Enabling Act, as amended [53 P.S. § 6924.509(e), as amended]. The term "electronic records" includes data and information inscribed on a tangible medium or stored in an electronic or other medium and which is retrievable in perceivable form.
TAX REGISTER
A database of all county, municipal and school tax rates available on the Internet as provided in Section 511(a)(1) of the Local Tax Enabling Act, as amended [53 P.S. § 6924.511(a)(1), as amended].
TAXPAYER
A person or business required under this act to file a return of a local services return and/or to pay a local services tax.
WITHHOLDING TAX
A local services tax levied by a political subdivision under the authority of the Local Tax Enabling Act, § 101 et seq., as amended (53 P.S. § 6924.101 et seq., as amended).
[Ord. 2007-4, 11/5/2007; as amended by Ord. 2010-3, 11/1/2010]
An annual local services tax for (1) emergency services, which shall include emergency medical services, police services and/or fire services; (2) road construction and/or maintenance; (3) reduction of property taxes; and/or for (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), in the amount of $52 per year is hereby levied, imposed and assessed upon each individual who exercises the privilege of engaging in an occupation during the fiscal year within the corporate limits of the Borough of Burnham beginning with the fiscal year 2011. This tax is in addition to all other taxes of any kind or nature levied by the Borough of Burnham. No less than 25% of the funds derived from the local services tax shall be used for emergency services.
[Ord. 2007-4, 11/5/2007; as amended by Ord. 2010-3, 11/1/2010]
1. 
Every employer within the Borough of Burnham, as well as an employer situated outside the Borough of Burnham but who engages in business within the Borough, is hereby charged with the duty of collecting from each of his employees who perform work or services for him within the Borough of Burnham, a tax of $52 per year and making a return and payment thereof to the Local Services Tax Collector. Each employer is hereby authorized to deduct this tax from each employee in his employ (whether the employee is paid by salary, wages, commissions or fees) where part or all of the employee's work or services are performed within the Borough of Burnham.
2. 
A. 
Persons subject to the local services tax shall be assessed a pro rata share of the tax for each payroll period in which the person is engaging in an occupation.
B. 
The pro rata share of the tax assessed on the person for a payroll period shall be determined by dividing the combined rate of the local services tax levied for the fiscal year (which is the calendar year for purposes of this Part) by the number of payroll periods established by the employer for the calendar year.
C. 
For purposes of determining the pro rata share, an employer shall "round down" the amount of the tax collected each payroll period to the nearest one-hundredth of a dollar.
3. 
Collection of the local services tax levied shall be made on a payroll period basis for each payroll period in which the person is engaging in an occupation, EXCEPT that, in the case of concurrent employment, an employer shall refrain from withholding the local services tax if the employee provides a recent pay statement from a principal employer that includes the name of the employer, the length of the payroll period and the amount of the local services tax withheld and a statement from the employee that the pay statement is from the employee's principal employer and the employee will notify other employers of a change in principal place of employment within two weeks of its occurrence. The employee's statement shall be provided on a form developed and approved by the Pennsylvania Department of Community and Economic Development.
[Ord. 2007-4, 11/5/2007]
Each employer is required to remit the local services tax within 30 days after the end of each quarter of the fiscal year (which for purposes of this Part is the "calendar year"). In accord therewith, each employer shall file, together with the employer's remittance, a return with the Local Services Tax Collector within 30 days after the end of each quarter of the fiscal year (which for purposes of this Part is the calendar year) showing the number, names, social security numbers and addresses of employees in his employ subject to this tax and the number of payroll periods in the applicable quarter of the fiscal year (for purposes of this Part is the calendar year), and shall show a computation of the tax on the forms to be supplied to him by the Tax Collector. If the employer fails to file the return and pay the tax, whether or not he makes collection thereof from the salary, wages, commissions or fees paid by him to the employee, the employer shall be responsible for the payment of the tax in full as though the tax had originally been levied against him.
[Ord. 2007-4, 11/5/2007]
It is the responsibility of each employee subject to the tax imposed by this Part to ascertain that his employer has withheld the tax and made a timely return thereof to the Local Services Tax Collector, and if this has not been done, the employee shall prepare and file a return and pay the tax in the same manner as a self-employed person, notwithstanding any other provisions of this Part requiring employers to withhold the tax and to file a return thereof with the Local Services Tax Collector.
[Ord. 2007-4, 11/5/2007]
The employer shall file his return with and remit the tax to the Local Services Tax Collector as set forth in § 205 of this Part on a quarterly basis. The four quarters of the year are, respectively, those beginning January 1 and ending March 31, beginning April 1 and ending June 30, beginning July 1 and ending September 30 and beginning October 1 and ending December 31 of each year. The employer's return shall be due and shall be filed and the tax due shall be remitted and paid no later than April 30, July 30, October 30, and January 30 of each year, for the respective, immediately preceding quarter, showing the number of employees subject to such tax that were employed by him during the applicable quarter of the year and the number of payroll periods applicable.
[Ord. 2007-4, 11/5/2007]
1. 
Each individual who shall have more than one occupation within the Borough of Burnham 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 the deduction on a form to be furnished to the employer by the Local Services Tax Collector, which form shall be evidence of deduction having been made.
2. 
In the case where an individual has concurrent employment, an employer shall refrain from withholding the local services tax if the employee provides a recent pay statement from his principal employer that includes (i) the name of the employer; (ii) the length of the payroll period; (iii) the amount of local services tax withheld; (iv) a statement from the employee that the pay statement is from the employee's principal employer; and (v) the that employee will notify other employers of a change of principal place of employment within two weeks of its occurrence. The employee's statement shall be provided on a form developed and approved by the Pennsylvania Department of Community and Economic Development.
[Ord. 2007-4, 11/5/2007]
All self-employed individuals who perform services of any type or kind or engage in any occupation or profession within the Borough of Burnham shall be required to comply with this Part and pay the tax due to the Local Services Tax Collector in four payments on a quarterly basis, the quarters being as set forth in § 207 of this Part, as if their payroll period is a calendar quarter. A return and payment of the tax shall be due not later than April 30, July 30, October 30, and January 30 of each year for the immediately preceding calendar quarter.
[Ord. 2007-4, 11/5/2007]
All employers and self-employed individuals residing or having their place of business outside of the Borough of Burnham but who perform services of any type or kind or engage in any occupation or profession within the Borough of Burnham agree to be bound 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 Borough of Burnham. Further, any individual engaged in an occupation within the Borough and being at the time an employee of a nonresident employer may, for the purpose of this Part, be considered a self-employed person, and in the event this tax is not paid, the Borough shall have the option of proceeding against either the employer or employee for the collection of this tax.
[Ord. 2007-4, 11/5/2007; as amended by Ord. 2010-3, 11/1/2010]
1. 
It shall be the duty of the Local Services Tax Collector to accept and receive payments of this tax and to keep a record thereof showing the amount received from each employer or self-employed person, together with the date the tax was received.
2. 
Regulations.
A. 
The Local Services Tax Collector is hereby charged with the administration and enforcement of this Part and is hereby charged and empowered to prepare and propose to Borough Council 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 the 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 and a refund is payable.
B. 
Regulations relating to refunds of overpayments shall be consistent with the "refunds of overpayments" section of the Local Taxpayers Bill of Rights Act, specifically, 53 Pa.C.S.A. § 8425, as it may be amended from time to time, and the "interest on overpayment" section of the Local Taxpayers Bill of Rights Act, specifically, 53 Pa.C.S.A. § 8426, as it may be amended from time to time. Refunds made within 75 days of a refund request or within 75 days after the last day the employer is required to remit the local services tax for the last quarter of the fiscal year (which, for purposes of this Part, is the calendar year) under Section 9 of The Local Tax Enabling Act, 53 P.S. § 6924.312, as amended from time to time, whichever is later, shall not be subject to interest imposed under 53 Pa C.S.A § 8426. Further, refunds shall only be provided for amounts overpaid in a fiscal year (which, for purposes of this Part, is the calendar year) that exceed $1.
C. 
Such rules and regulations shall not become effective until adopted by resolution of the Borough Council.
3. 
To and including December 31, 2011, any person aggrieved by any decision of the Local Services Tax Collector shall have the right to appeal to the Borough Council, and, after final decision of the Borough Council, the aggrieved party shall have the further right of appeal to the Court of Common Pleas of Mifflin County as in other cases made and provided.
4. 
As of January 1, 2012, the date of the beginning of the collection of the local services tax by that Tax Officer appointed by the Mifflin County Tax Collection Committee to collect local services taxes in the Mifflin County Tax Collection District, all per the Local Tax Enabling Act, § 507, as amended (53 P.S. § 6924.507, as amended), and per the Local Tax Enabling Act, § 509(k), as amended [53 P.S. § 6924.509(k), as amended, whereby when designated by the Tax Collection Committee, a Tax Officer may collect other taxes in addition to income taxes levied pursuant to the Local Tax Enabling Act], any person aggrieved by any decision of the Local Services Tax Collector shall have the right to appeal to the Appeals Board established by the Mifflin County Tax Collection Committee and the appeal shall be governed by rules and regulations adopted by the Mifflin County Tax Collection Committee in relation to said Appeals Board, and after final decision of the Local Tax Collection Committee, the aggrieved party shall have the further right of appeal to the Court of Common Pleas of Mifflin County as in other cases made and provided.
5. 
The Local Services Tax Collector, the Borough Secretary, the Borough Treasurer, or such other agent duly appointed by Borough Council is/are 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 officials referred to, the means, facilities and opportunity for such examination.
[Ord. 2007-4, 11/5/2007]
1. 
If for any reason the tax is not paid when due, interest at the rate of 6% per annum shall be calculated beginning with the due date of the tax and a penalty of 5% shall be added to the flat rate of the tax for nonpayment thereof. Where suit is brought for the recovery of this tax, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.
2. 
In the event that any tax under this Part remains unpaid for a period of 30 days after the due dates set forth herein, the Local Services Tax Collector may sue in the name of the Borough in a civil action (formerly assumpsit) or other appropriate remedy for the recovery of such tax due and unpaid, together with interest and penalty. Upon any such judgement, execution may be issued without any stay or benefit of any exemption law, to the extent allowable by law.
[Ord. 2007-4, 11/5/2007]
Unless the power is restricted from time to time (or limited to particular collection cases) by the Borough Council, the Borough Local Services Tax Collector (and any Delinquent Tax Collector specifically appointed by the Borough Council to collect delinquent local services taxes) shall have the power to collect a delinquent local services tax by wage attachment, in the manner authorized, and pursuant to the authority granted, by the Local Tax Enabling Act, Act 511, as amended.
[Ord. 2007-4, 11/5/2007]
Unless the power is restricted from time to time (or limited to particular collection cases) by the Borough Council, or is otherwise prohibited by law, the Borough Local Services Tax Collector (and any Delinquent Tax Collector specifically appointed by the Borough Council to collect a delinquent local services taxes) shall have the power to collect a delinquent local services tax by distress and sale of the goods and chattels of the delinquent taxpayer, in the manner authorized, and pursuant to the authority granted, by the Local Tax Enabling Act, Act 511, as amended.
[Ord. 2007-4, 11/5/2007]
Whoever makes any false or untrue statements on any return required by this Part, or who refuses inspection of his books or the 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, be sentenced to pay a fine of not more than $600 for each offense and the costs of prosecution, and upon failure to pay such fine and costs, to imprisonment for a period not exceeding 30 days for each offense. Further, the action to enforce the penalty may be instituted against any person in charge of the business of an employer who has failed or refused to file a return required by this Part.
[Ord. 2007-4, 11/5/2007]
1. 
The following persons shall be exempt from the payment of the local services tax:
A. 
Any person whose total earned income and net profits from all sources within the political subdivision is less than $12,000 per year shall be exempt from the payment of the tax levied under this Part.
B. 
Any person who has served in any war or armed conflict in which the United States was engaged and is honorably discharged or released under honorable circumstances from active service if, as a result of military service, the person is blind, paraplegic or a double or quadruple amputee or has a service-connected disability declared by the United States Veterans' Administration or its successor to be a total 100% permanent disability.
C. 
Any person who serves as a member of a reserve component of the armed forces and is called to active duty at any time during the taxable year. For purposes of this subsection, "reserve component of the armed forces" shall mean the United States Army Reserve, United States Navy Reserve, United States Marine Corps Reserve, United States Coast Guard Reserve, United States Air Force Reserve, the Pennsylvania Army National Guard or the Pennsylvania Air National Guard.
2. 
Claiming an Exemption.
A. 
A person seeking to claim an exemption from the local services tax may annually file an exemption certificate with the political subdivision levying the local services tax and with the person's employer affirming that the person reasonably expects to receive earned income and net profits from all sources within the said political subdivision of less than $12,000 in the fiscal year (which is the calendar year for purposes of this Part) for which the exemption certificate is filed. The said political subdivision shall provide a copy of the exemption certificate to the Local Services Tax Collector. The exemption certificate shall have attached to it a copy of all the employee's last pay stubs or W-2 forms from employment within the political subdivision levying the tax for the year prior to the fiscal year for which the employee is requesting to be exempted from the local services tax. Upon receipt of the exemption certificate and until otherwise instructed by the political subdivision levying the tax or except as required by Subsection B hereinafter, the employer shall not withhold the tax from the person during the calendar year or the remainder of the calendar year for which the exemption certificate applies. Employers shall ensure that the exemption certificate forms are readily available to employees at all times and shall furnish each new employee with a form at the time of hiring. The Pennsylvania Department of Community and Economic Development shall develop and make available to political subdivisions and employers uniform exemption certificates required by this provision.
B. 
With respect to a person who claimed an exemption for a given calendar year from the local services tax, upon notification to an employer by the person or by the political subdivision levying the tax that the person has received earned income and net profits from all sources within the said political subdivision equal to or in excess of $12,000 in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer's payment to the person of earned income within that said political subdivision in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the local services tax from the person under Subsection C.
C. 
If a person who claimed an exemption for a given calendar year from the local services tax becomes subject to the tax for the calendar year under Subsection B, aforesaid, the employer shall withhold the tax for the remainder of that calendar year. The employer shall withhold from the person, for the first payroll period after receipt of the notification under Subsection B aforesaid, a lump sum equal to the amount of tax that was not withheld from the person due to the exemption claimed by the person under this Section, plus the per payroll amount due for that first payroll period. The amount of tax withheld per payroll period for the remaining payroll periods in that fiscal year (which is the calendar year for purposes of this Part) shall be the same amount withheld for other employees. In the event the employment of a person subject to withholding of the tax under this subsection is subsequently severed in that calendar year, the person shall be liable for any outstanding balance of tax due, and the political subdivision levying the tax may pursue collection thereof as provided by law.
D. 
Except as provided in Subsection B aforesaid, it is the intent of this Section that employers shall not be responsible for investigating exemption certificates, monitoring tax exemption eligibility or exempting any employee from a local services tax.
E. 
The procedures applicable to the exemption claimed, the procedures in relation to the claiming of an exemption, suspension of withholding and restoration of withholding shall otherwise be as set forth in Section 2 of the Local Tax Enabling Act, Act 511, as amended, 53 P.S. § 6924.301.1, as amended from time to time, which provisions are incorporated herein by reference.
[Amended by Ord. 2010-3, 11/1/2010]
[Ord. 2007-4, 11/5/2007]
This Part and the provisions, including, but not limited to, administration, tax rate, collection, utilization of tax funds realized, exemptions, withholding, and otherwise as noted herein, shall be applicable to employment (and to the privilege of engaging in an occupation within the Borough of Burnham) in the fiscal year period (which is by definition in this Part the calendar year) beginning January 1, 2008, and ending as of the end of the day of December 31, 2008, and each calendar year thereafter.
[Ord. 2007-4, 11/5/2007; as amended by Ord. 2010-3, 11/1/2010]
1. 
If the tax hereby imposed under the provisions of this Part shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the laws of the Commonwealth of Pennsylvania as to any individual, the decision of the court shall not affect or impair the right to impose or collect said tax, or the validity of the tax so imposed on other persons or individuals as herein provided.
2. 
This Part is enacted under the authority of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, Act 511, § 1 et seq., renumbered as § 101 et seq., as amended (53 P.S. § 6924.101 et seq., as amended), and it is the intention of the Borough Council of the Borough of Burnham, Mifflin County, Pennsylvania, that in the event of any conflict between this Part and the applicable provisions of the Local Tax Enabling Act, as amended, whereby any provision of this Part shall be rendered inoperative or amended, then the provisions of the Local Tax Enabling Act, as amended, shall be controlling. It is the intent of this Part that a local services tax be levied, imposed and assessed, as amended and revised, in accordance with the applicable provisions of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, No. 511, § 1 et seq., renumbered as § 101 et seq., as amended (53 P.S. § 6924.101 et seq., as amended), which provisions are incorporated herein by reference.
[Ord. 2007-4, 11/5/2007; as amended by Ord. 2010-3, 11/1/2010]
This Part 2, as enacted, amended and revised, shall become effective for the fiscal year (which is by definition in this Part is the calendar year) beginning January 1, 2011, to and including December 31, 2011, and each calendar year thereafter and the tax herein levied shall continue in full force and effect unless and until said tax is repealed or amended, revised or modified.