[Ord. 145, 11/29/2007]
This Part shall be known and cited as the "Local Services Tax
Ordinance."
[Ord. 145, 11/29/2007]
As used in this Part, the following words and terms shall have
the meanings set forth below, except where the context or language
clearly indicates or requires a different meaning:
COLLECTOR
The person, persons, public or private agency, association
and/or corporate entity designated by the 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.
DCED
The Pennsylvania Department of Community and Economic Development
or any agency successor thereto.
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, other than
domestic servants.
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise
of any kind, including services, domestic or other, for which monetary
compensation is received or charged.
TAX
The tax imposed by this Part.
TAXPAYER
Any natural person liable for the tax levied by this Part.
[Ord. 145, 11/29/2007]
Every taxpayer who is self-employed or whose tax for any other reason is not collected under §
24-304 of this Part shall file a return on a form prescribed by the Collector and shall pay the tax directly to the Collector. Taxpayers subject to the tax shall file the return and pay the tax on a quarterly basis on or before April 31, July 31, October 31 of the calendar year, and January 31 of the following calendar year.
[Ord. 145, 11/29/2007]
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. 145, 11/29/2007]
No employer shall be held liable for failure to withhold the
tax or for the payment of the withheld tax money to the Township if
the failure to withhold taxes arises from incorrect information submitted
by the employee as to the employee's place or places of employment,
the employee's principal office or whether the employee is principally
employed. Further, an employer shall not be liable for payment of
the tax in an amount exceeding the amount withheld by the employer
if the employer complies with the provisions of § 24-306.1
of this Part and remits the amount so withheld in accordance with
this Part.
[Ord. 145, 11/29/2007]
The Collector, on behalf of the Township, shall collect and
receive the taxes, interests, 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 collection through employers, requirements for evidence and records
and provisions for the examination and correction of returns. The
Collector and agents designated by the Collector may examine the records
of any employer or supposed employer or of any taxpayer or supposed
taxpayer in order to ascertain the tax due and 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 the Collector all means, facilities and opportunity for the examinations
hereby authorized.
[Ord. 145, 11/29/2007]
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 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 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 has been overpayment to
the Collector, then the Collector shall refund the amount of the overpayment
to the person who paid under protest.
[Ord. 145, 11/29/2007]
The tax shall not apply to any subject of tax or person not
within the taxing power of the Township under the Constitution of
the United States of America and the laws and Constitution of the
Commonwealth of Pennsylvania. If a final decision of a court of competent
jurisdiction holds any provision of this Part or the application of
any provision to any circumstances, to be illegal or unconstitutional,
then the other provisions of this Part, or the application of such
provision to other circumstances, shall remain in full force and effect.
This Part shall continue in effect on a calendar year basis without
annual reenactment.
[Ord. 145, 11/29/2007]
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.