[Ord. 95, 4/7/1970, § 1; as amended by Ord. 123A, 11/10/1977, § 1; and by Ord. 253, 12/12/2005, § II, III, IV]
The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning.
ADMINISTRATOR
A person duly appointed by Council by resolution to accept and receive payments of the tax imposed under this Part and to perform all other duties and responsibilities as set forth in this Part.
BOROUGH
The area within the corporate limits of the Borough of Mountville.
EMPLOYER
An individual, partnership, association, 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.
FISCAL YEAR
The twelve-month period beginning January 1 and ending December 31 in any tax 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 or profession within the corporate limits of the Borough of Mountville.
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 Mountville for which compensation is charged or received whether by means of salary, wages, commissions or fees for services rendered.
TAX
The Local Services Tax in the amount of $52 levied by this Part.
[Amended by Ord. 285, 12/14/2015; and by Res. 2016-3, 11/14/2016]
TAX RECEIVER
The person designated by the Borough of Mountville for the collection of the Emergency and Municipal Services Tax imposed by this Part.
[Ord. 95, 4/7/1970, § 2; as amended by Ord. 253, 12/12/2005, § V; and by Ord. 285, 12/14/2015]
For purposes of (1) road construction and/or maintenance; (2) police, fire, and emergency services; and/or (3) reduction of property taxes, the Borough of Mountville hereby levies a tax upon the privilege of engaging in an occupation during the fiscal year. Each individual who exercises such privilege shall pay the tax in the amount of $52 in accordance with this Part. This tax is in addition to all other taxes of any nature heretofore levied by the Borough of Mountville; provided, however, that there is hereby exempted from this tax any person whose total income from all sources is less than $12,000 per annum.
[Ord. 95, 4/7/1970, § 3; as amended by Ord. 96, 12/29/1970; and Ord. 99, 12/28/1971]
Persons deriving aggregate compensation of less than $1,000 from occupations in any year are hereby exempt from occupational privilege tax for that year.
[Ord. 95, 4/7/1970, § 4; as amended by Ord. 253, 12/12/2005, § VI; and by Ord. 285, 12/14/2015]
Each employer within the Borough of Mountville, as well as each employer outside the Borough of Mountville but engaging in business within the Borough of Mountville, is hereby charged with the duty of collecting the said tax of $52 per year, in accordance with the terms of this Part, from each employee who engaged in an occupation, as herein defined, for the benefit of said employer or in the service of said employer with the Borough of Mountville during the fiscal year. Such employer shall make a return and payment of said tax to the Tax Receiver, and each employer is hereby authorized to deduct said tax from each such employee, whether or not such employee is paid by salary, wages, commission, and whether or not all of such services are performed within the Borough of Mountville.
[Ord. 95, 4/7/1970, § 5]
Each employer is hereby authorized to deduct this tax from each employee in his employ, whether said employee is paid by salary, wages, or commission and whether or not part or all such services are performed within the Borough.
[Ord. 95, 4/7/1970, § 6]
1. 
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied by the Borough.
2. 
Each employer in filing this return and making payment of the tax withheld from his employees shall be entitled to retain a commission calculated at the rate of 2% of the gross tax due and payable, provided that such tax is collected and paid over by the employer on or before the dates hereinafter set forth. It is further provided that if the employer fails to file said return and pay said tax, whether or not he makes collection thereof from the salary, wages or commissions paid by him to said employee, the employer shall be responsible for the payment of the tax in full without deducting a commission and as though the tax had originally been levied against him.
[Ord. 95, 4/7/1970, § 7; as amended by Ord. 123A, 11/10/1977, § 2]
Each employer shall use his employment records from the first day of January to the 15th day of May for determining the number of employees from whom said tax shall be deducted and paid over to the Administrator on or before June 15. Supplemental reports shall be made by each employer on August 15 and December 15 on new employees as reflected on his employment records from May 15 to August 15 and from August 15 to December 15. Payments on these supplemental reports shall be made on September 15 and December 31, respectively.
[Ord. 95, 4/7/1970, § 8; as amended by Ord. 123A, 11/10/1977, § 3]
Each individual who shall have more than one occupation within the Borough 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 deductions on a form to be furnished to the employer by the Administrator which form shall be evidence of deductions having been made and when presented to any other employer shall be authority for such employer to not deduct this tax from the employees wages, but to include such employee on his return by setting forth his name, address and the name and account number of the employer who deducted this tax.
[Ord. 95, 4/7/1970, § 9]
All self-employed individuals who perform services of any type or kind, engage in any occupation or profession within the Borough shall be required to comply with this Part and pay the tax to the Borough on June 15 or as soon thereafter as he engages in an occupation.
[Ord. 95, 4/7/1970, § 10]
All employers and self-employed individuals residing or having their place of business outside the Borough but who perform services of any type or kind, or engage in any occupation or profession within the Borough do by virtue thereof agree to be bound by 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. Any individual engaged in an occupation within the Borough and 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 as hereinafter provided.
[Ord. 95, 4/7/1970, § 11; as amended by Ord. 123A, 11/10/1977, § 4]
1. 
It shall be the duty of the Administrator appointed by the Borough Council of the Borough of Mountville 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. The compensation of the Administrator shall be set by Borough Council.
2. 
The Administrator is hereby charged with the administration and enforcement of this Part and is hereby charged and empowered to prescribe, adopt, promulgate 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 this 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. The Borough Council shall have the authority to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Part and shall have the authority to change and modify any rules or regulations promulgated, prescribed or adopted by the Administrator. Any person aggrieved by any decision of the Administrator shall have the right to appeal to Borough Council and in the event of an adverse decision by Borough Council, said person shall have the right to appeal to the Court of Common Pleas of Lancaster County as in other cases provided.
3. 
The Administrator or his duly authorized representative or agent is 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 Administrator or his duly authorized representative or agent, the means, facilities and opportunity for such examinations.
[Ord. 95, 4/7/1970, § 12; as amended by Ord. 123A, 11/10/1977, § 5]
1. 
In the event that any tax under this Part remains due or unpaid 30 days after the due dates above set forth, the Borough may sue for the recovery of any such tax due or unpaid under this Part together with interest and penalty.
2. 
If for any reason the tax is not paid when due, interest at the rate of 6% on the amount of said tax shall be calculated beginning with the due date of said tax and a penalty of 10% shall be added to the flat rate of said 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.
[Ord. 95, 4/7/1970, § 13; as amended by Ord. 167, 12/18/1985]
Whoever makes any false or untrue statement on any return required by this Part, 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, whoever fails or refuses to file any return required by this Part, shall, upon conviction thereof, be sentenced to pay a fine of not more than $300; and/or to imprisonment for a term not to exceed 90 days for each offense. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business of any employer who has failed or refuses to file a return required by this Part.