[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:
The area within the corporate limits of the Borough of Burnham,
a municipality located in the Commonwealth of Pennsylvania.
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.
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.
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.
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.
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.
The calendar year for which the tax is levied.
The Department of Community and Economic Development of the
Commonwealth.
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.
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.
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).
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.
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:
Recreational activities, such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing.
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.
Fur farming.
Stockyard and slaughterhouse operations.
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.
The twelve-month period beginning January 1 of any year and
ending December 31 of the same year.
The singular and plural number, as well as male, female and
neuter gender.
Any person, male or female, engaged in any occupation, trade,
business or profession within the corporate limits of the Borough
of Burnham.
An entity formed by two or more tax collection committees
for the purpose of income tax collection in more than one tax collection
district.
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.
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).
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.
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:
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.
The Borough of Burnham, Mifflin County, Pennsylvania.
The local services tax levied by this Part.
A public nonprofit entity established for the administration
and collection of taxes.
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.
A tax collection district established under Section 504 of
the Local Tax Enabling Act, as amended (53 P.S. § 6924.504,
as amended)
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 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.
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].
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.
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.
