[Ord. 258, 11/30/2007]
This Part shall be known and cited as the "Local Services Tax
Ordinance."
[Ord. 258, 11/30/2007]
As used in this Part, unless the context indicates clearly a
different meaning, the following words shall have the meanings set
forth below:
COLLECTOR
The person, persons, public or private agency, association
and/or corporate entity designated by the Jefferson Township Board
of Supervisors to collect the tax and to carry out and administer
the provisions of this Part.
COMPENSATION
Salaries, wages, commissions, tips, bonuses, fees, gross
receipts or any other income derived from engaging in an occupation.
EARNED INCOME AND NET PROFITS
The same meaning as those terms are given in Section 13 of
the Local Tax Enabling Act, Act 511 of 1965 (53 P.S. § 6313).
EMERGENCY SERVICES
Emergency services, which shall include emergency medical
services, police services and/or fire services.
EMPLOYER
Any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency
or any other body engaged in business or situated in the Township,
employing one or more employees engaged in any occupation.
EXEMPTION CERTIFICATE
An exemption certificate substantially in the form of the
uniform certificate prescribed by the Pennsylvania Department of Community
and Economic Development affirming that the person reasonably expects
to receive compensation, earned income and net profits from all sources
within the Township of less than $12,000 in the calendar year for
which the exemption certificate is filed, which exemption certificate
has attached to it a copy of all of the employee's last pay stubs
or W-2 forms from employment within the Township for the year prior
to the fiscal year for which the employee is requesting to be exempted
from the tax.
LOCAL SERVICES
Emergency services; road construction and/or maintenance;
reduction of property taxes; and property tax relief through implementation
of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A.
Subchapter F.
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise
of any kind, including services, domestic or other, for which any
compensation is received or charged.
TAX
The tax imposed by this Part.
TAXPAYER
Any natural person liable for the tax levied by this Part.
TOWNSHIP
The Township of Jefferson, Butler County, Pennsylvania.
[Ord. 258, 11/30/2007]
Every taxpayer who is self-employed or whose tax for any other reason is not collected under §
24-604 of this Part shall file a return on a form prescribed by the collector and shall pay a pro-rata share of the tax directly to the collector within 30 days after the end of each calendar quarter. The pro-rata share of the tax assessed on a taxpayer for a calendar quarter shall be determined by dividing the rate of the tax levied for the calendar year by four.
[Ord. 258, 11/30/2007]
Both resident and nonresident taxpayers shall, by virtue of
engaging in an occupation within the Township, be subject to the tax
and the provisions of this Part.
[Ord. 258, 11/30/2007]
The collector, on behalf of the Township, shall collect and
receive the taxes, interest, fines and penalties imposed by this Part
and shall maintain records showing the amounts received and the dates
such amounts were received. The collector shall prescribe and issue
all forms necessary for the administration of the tax and may adopt
and enforce regulations relating to any matter pertaining to the administration
of this Part, including but not limited to requirements for deductions,
requirements for evidence and records and provisions for the examination
and correction of returns. The collector and agents designated by
him or her may examine the records of any employer or supposed employer
or of any taxpayer or supposed taxpayer in order to ascertain the
tax due or verify the accuracy of any return. Every employer or supposed
employer and every taxpayer or supposed taxpayer shall give the collector
and any agent designated by him the means, facilities and opportunity
for the examinations hereby authorized.
[Ord. 258, 11/30/2007]
The collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this Part and unpaid.
If, for any reason, any tax is not paid when due, interest at the
rate of 6% per year on the amount of unpaid tax and an additional
penalty of 1/2 of 1% of the amount of unpaid tax, for each month or
fraction of a month during which the tax remains unpaid, shall be
added and collected. Whenever suit is brought for the recovery of
unpaid tax, the taxpayer shall, in addition, be liable for the costs
of collection, including attorneys' fees, as well as for interest
and penalties. The collector may accept payment under protest of the
tax claimed by the Township in any case where any person disputes
the Township's claim for the tax. If a court of competent jurisdiction
thereafter decides that there as been overpayment to the collector,
the collector shall refund the amount of the overpayment to the person
who paid under protest.
[Ord. 258, 11/30/2007]
Any person who has overpaid the tax may obtain a refund by making
a written application for a refund to the collector no later than
one year after payment of the tax or three years after the due date
for payment of the tax, whichever is later, and by satisfactorily
proving to the collector that he or she is entitled to the refund.
Refunds made within 75 days of a refund request or 75 days after the
last day the employer is required to remit the tax to the collector
for the last quarter of the calendar year, whichever is later, shall
not be subject to interest imposed under 53 Pa.C.S.A. § 8426.
A refund shall be provided only for an amount overpaid in a calendar
year that exceeds $1.
[Ord. 258, 11/30/2007]
The collector shall provide a taxpayer a receipt of payment
of the tax upon request by the Taxpayer.
[Ord. 258, 11/30/2007]
This Part and the tax hereby imposed are adopted and levied
pursuant to the authority conferred by the Local Tax Enabling Act,
53 P.S. § 6901 et seq., as amended.
[Ord. 258, 11/30/2007]
The Township's use of the funds derived from the tax imposed
under this Part shall be limited to those permitted purposes set forth
in the Local Tax Enabling Act, 53 P.S.A. § 6901 et seq.,
as amended.
This Part shall become effective with respect to the calendar
year 2008 and each year thereafter.