[Ord. 303, 11/13/2007]
This Part is adopted in conformance with and pursuant to authority
granted by Sections 1006(3) and 1202(74) of the Borough Code [3 P.S.
§§ 46006(3) and 46202(74)], as amended, and Section
6901 et seq. of the Pennsylvania Local Tax Enabling Act [53 Pa.C.S.A.
§ 6901 et seq.], as amended.
[Ord. 303, 11/13/2007]
This Part is adopted to promote and protect the health, safety, and welfare of the residents of Middleburg Borough by repealing Ordinance 290, Emergency Services Tax, of the Code of the Borough of Middleburg and by enacting a local services tax to generate revenue for police, fire and/or emergency services, road construction and/or maintenance, and possibly the reduction of property taxes and/or through the implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Chapter 85, Subchapter F. This Part pertains only to Chapter 24, and all references to sections are to sections of this chapter.
[Ord. 303, 11/13/2007]
1.
BOROUGH
BOROUGH ADMINISTRATOR
BOROUGH COUNCIL
EMPLOYER
EARNED INCOME
HE, HIS or HIM
INDIVIDUAL
MIDDLEBURG BOROUGH
NET PROFITS
A.
B.
C.
D.
OCCUPATION
PAYROLL PERIOD
PERSON
RECEIVER OF TAXES
TAX
The following words used in this Part shall have, unless the context
clearly indicates otherwise, the meanings given to them in this section:
The Borough of Middleburg, Snyder County, Pennsylvania.
The duly appointed Administrator of the Borough.
The duly elected Council of the Borough of Middleburg, Snyder
County, Pennsylvania.
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.
Compensation as determined 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 regulations of 61 Pa. Code, Part
I, Subpart B, Article V (61 Pa. Code § 101.1 et seq.) (relating
to personal income tax), not including, however, wages or compensation
paid to individuals on active military service. Employee business
expenses are allowable deductions as determined under Article III
of the Tax Reform Code of 1971. The amount of any housing allowance
provided to a member of the clergy shall not be taxable as earned
income.
Indicates the singular and plural number as well as male,
female and neuter gender.
Any person, male or female, engaged in any occupation within
the Borough.
The area within the municipal limits of the Borough.
The net income from operation of a business, profession or
other activity, except corporations, determined 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 regulations of 61 Pa. Code,
Part I, Subpart B, Article V (61 Pa. Code § 101.1 et seq.)
(relating to personal income tax). The term does not include income
which is not paid for services provided and which is in the nature
of earnings from an investment. For taxpayers engaged in the business,
profession or activity of farming, the term shall not include:
Any interest earnings generated from any monetary accounts or
investment instruments of the farming business;
Any gain on the sale of farm machinery;
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes; and
Any gain on the sale of other capital assets of the farm.
Any trade, profession, business, or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within Middleburg Borough for which compensation is
charged or received, whether by means of salary, wages, commission
or fees for services rendered.
The calendar year divided by the number of payrolls of a
person's employer. For a self-employed person, a payroll period shall
be one week.
A natural person, male or female, engaged in any occupation
within Middleburg Borough.
The Tax Collector selected by a resolution of the Borough
Council to receive and collect the Local Services Tax.
The Middleburg Borough Local Services Tax (LST) in the amount
of $52 levied by this Part.
2.
Word Usage. "He," "his," or "him" shall mean and indicate the singular
and plural numbers as well as male, female, and neuter genders.
[Ord. 303, 11/13/2007]
The Borough Council hereby levies and imposes a local services
tax on each person engaged in an occupation within Middleburg Borough
during the effective term of this Part. The tax is in addition to
all other taxes of any kind or nature heretofore levied by the Borough
Council and shall continue from year to year until duly repealed.
[Ord. 303, 11/13/2007]
Beginning on the effective date of this Part, each person engaged
in an occupation within Middleburg Borough during the effective term
of this Part shall pay a local services tax in the amount of $52 per
year, assessed on a pro rata basis for each payroll period in which
the person is engaging in an occupation, such share to be determined
by dividing the annual tax by the number of payroll periods established
by the employer, rounded down to the nearest one-hundredth of a dollar.
[Ord. 303, 11/13/2007]
Each employer within Middleburg Borough and each employer situate
outside of Middleburg Borough who engages in business within Middleburg
Borough is hereby charged with the duty of collecting from each person
engaged by him and performing an occupation for him within Middleburg
Borough the tax and making a return and payment thereof to the Receiver
of Taxes. Further, each employer is hereby authorized to deduct the
tax from each person in his employ, whether such person is paid by
salary, wages, or compensation and whether part or all of such occupation
is performed within Middleburg Borough.
[Ord. 303, 11/13/2007]
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to him by the Borough Administrator
or the Receiver of Taxes. It is further provided that if the employer
fails to file said return and pay the tax, whether or not he makes
collection thereof from the salary, wages, or commission paid by him
to the persons engaged by him in an occupation within Middleburg Borough,
the employer shall be responsible for the payment of the tax in full
as though the tax had originally been levied against him.
[Ord. 303, 11/13/2007]
Beginning on January 1, 2008, and continuing each year thereafter,
each employer shall deduct the pro rata share on a payroll basis for
each payroll period in which the employee is engaged in an occupation,
except as set forth below. Tax deducted shall be paid over to the
Borough quarterly, within 30 days after the end of the quarter.
[Ord. 303, 11/13/2007]
Each person who is engaged in more than one occupation shall
be subject to the payment of the tax on his principal occupation,
and his principal employer shall deduct the tax and deliver to him
evidence of the deduction on a form to be furnished to the employer
by the Borough Administrator or the Receiver of Taxes, which form
shall be evidence of the deduction having been made and, when presented
to any other employer, shall be authority for such employer to not
deduct the tax from the person's wages, but to include such person
on his return by setting forth his name, address and the name and
account number of the employer who deducted the tax.
[Ord. 303, 11/13/2007]
Each self-employed person engaged in an occupation within Middleburg
Borough shall be required to comply with this Part and pay the tax
to the Receiver of Taxes quarterly on a pro rata basis within 30 days
of the end of the quarter. In the alternative, a self-employed person
may, at his option, pay the full annual levy of $52 on before April
30 of the tax year.
[Ord. 303, 11/13/2007]
All employers and self-employed persons residing or having their
place of business outside Middleburg Borough, but who themselves or
whose employees engage in an occupation within Middleburg Borough,
are by virtue thereof bound by and are subject to the provisions,
penalties, and regulations promulgated under this Part. Furthermore,
any employee of a nonresident employer or any person engaged in an
occupation within Middleburg Borough may, for the purpose of this
Part, be considered a self-employed person; and, in the event the
tax is not paid, the Borough shall have the option of proceeding against
either the employer or the employee for the collection of the tax
as hereinafter provided.
[Ord. 303, 11/13/2007]
1.
It shall be the duty of the Receiver of Taxes to accept and receive
payment of the tax and to keep record thereof showing the amount received
by him from each employer or self-employed person, together with the
date the tax was received.
2.
The Borough Administrator is hereby charged with the administration
and enforcement of this Part and is hereby charged and empowered to
adopt 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, any payment alleged or found to be incorrect
or as to which overpayment is claimed or found to have occurred. Any
person aggrieved by any decision of the Borough Administrator shall
have the right to appeal to the Snyder County Court of Common Pleas
as in other cases involved.
3.
The Borough Administrator is hereby authorized to examine the books
and payroll records of any employer or, if no return was made, to
ascertain the tax due. Each employer is hereby directed and required
to give the Borough Administrator the means, facilities and opportunity
for such examination.
[Ord. 303, 11/13/2007]
1.
In the event that the tax under this Part remains due or unpaid 30
days after the dates set forth above, the Borough Administrator may
sue for the recovery of the 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 10% on the amount of the tax shall be calculated beginning
with the due date of the tax; and a penalty of 25% shall be added
to the flat rate of the tax for nonpayment thereof. When suit is brought
for the recovery of the tax, the person liable therefor shall, in
addition, be responsible and liable for the costs of collection, including
reasonable attorneys' fees.
[Ord. 303, 11/13/2007; as amended by Ord. 323, 9/9/2014]
Whoever makes any false or untrue statements on any return required
by this Part; or whoever refuses inspection of his books, records
or accounts in his custody and control, setting forth the number of
persons or 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 before the Magisterial District Judge, be sentenced
to pay a fine of not less than $250 nor more than $1,000 for each
offense and, in default of payment of said fine, be imprisoned in
the Snyder County Prison for a period not exceeding 30 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.
[Ord. 303, 11/13/2007]
1.
The following individuals shall be exempt from paying the tax herein
levied:
A.
Any person who 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,
that person is blind, paraplegic or a double or quadruple amputee
or has a service-connected disability declared by the United States
Veterans' Administration or it successor to be a total 100% permanent
disability.
B.
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, the term "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.
C.
Any person whose total earned income and net profits from all sources
within the Borough is less than $12,000 for the calendar year in which
the local services tax is levied.
2.
The Borough shall adopt procedures and forms necessary for processing
the exemption of individuals and for the refunding of taxes paid but
not due.
