[Ord. 1971-14, 12/28/1971, § 1; as amended by Ord.
2004-7, 12/31/2004, § 2; and by Ord. 2007-2, 12/20/2007,
§ 1]
A local services tax on individuals for the privilege of engaging
in an occupation within the Borough limits of the Borough of Hummelstown,
Dauphin County, Pennsylvania, in the amount of $52, for the purpose
of providing revenue for police, fire and/or emergency medical services;
road construction and/or maintenance; and/or reduction of property
taxes; and or property tax relief, is hereby levied and assessed for
the 2008 fiscal/calendar year of the Borough, and from year to year
thereafter, without annual reenactment.
[Ord. 1971-14, 12/28/1971, § 2; as amended by Ord.
1-1986, 2/20/1986]
The tax levied by this Part 2 shall be in addition to all other
property, residence, personal and other taxes levied by the said Borough
and by any other municipality or taxing body and shall be collected
by such person as the Borough Council may from time to time hereafter
appoint.
[Ord. 1971-14, 12/28/1971, § 3; as amended by Ord.
1979-5, 9/18/1979, § 1; by Ord. 2004-7, 12/31/2004, § 1;
and by Ord. 2007-2, 12/20/2007, § 1]
1.
Any person who served in a 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% disability.
2.
Any person who serves as a member of a reserve component of the armed
forces and is called to duty at any time during the taxable year.
3.
Any person subject to this tax who derives less than $12,000 per
year from any occupation engaged in within the boundaries of the Borough
of Hummelstown, Dauphin County, Pennsylvania, shall be exempt from
the local services tax established by this Part 2.
[Ord. 1971-14, 12/28/1971; as added by Ord. 2007-2, 12/20/2007,
§ 1]
1.
A person seeking to claim an exemption from the local services tax
may annually file an exemption certificate with the Borough and with
the individual's employer affirming that the individual reasonably
expects to receive earned income and net profit from sources of less
than $12,000 in the calendar year for which the exemption certificate
is filed.
2.
All exemption certificates submitted to an employer and the Borough
shall have attached to it a copy of all of the employees's last pay
stubs or W-2 forms from employment within the Borough for the year
prior to the fiscal year for which the employee is requesting to be
exempt from the local services tax.
3.
Upon receipt of the exemption certificate at the Borough or its duly
authorized agent, the Borough Manager or the duly authorized agent
shall contact the respective employer in writing and instruct the
employer as to the status of the exemption claim.
4.
Employers shall ensure that 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.
[Ord. 1971-14, 12/28/1971, § 4; as amended by Ord.
2004-7, 12/31/2004, § 1; and by Ord. 2007-2, 12/20/2007,
§ 1]
The following words and phrases when used in this Part 2, shall have the meanings ascribed to them in this § 24-204 except where the context or language clearly indicates or requires a different meaning:
The same meanings as those terms are given in Division I
of § 13 of the Local Tax Enabling Act of December 31, 1965,
P.L. 1257, § 13, as amended, 53 P.S. § 6913, which
incorporates the definitions of the Tax Reform Code of 1971, March
4, 1971, P.L. 6, Article III, § 303, 72 P.S. § 7303.
A person, partnership, association, corporation, governmental
body, agency, or other entity employing one or more individuals on
a salary, wage, commission or other compensation basis, including
a self-employed person.
The singular and plural number as well as male, female and
neuter gender.
Any person, male or female, engaged in any occupation within
the corporate limits of the Borough of Hummelstown.
Any trade, profession, business, employment 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 Hummelstown for which compensation is charged or received in salary,
wages, commissions, fees for services rendered, or any other basis,
including net profits.
The local services tax levied by this Part 2.
[Ord. 1971-14, 12/28/1971, § 5; as amended by Ord.
2004-7, 12/31/2004, § 3; and by Ord. 2007-2, 12/20/2007,
§ 1]
Each employer within the Borough of Hummelstown as well as those
situate outside of the Borough of Hummelstown, but who have employees
who engage in business within the Borough of Hummelstown are required
by the enactment of this Part 2 to:
1.
Collect from each of his/her/its employees engaged by the employer
and performing for the employer within the Borough of Hummelstown,
the aforesaid tax. Each employee subject to the local services tax
shall be assessed a pro rata share of the tax for each payroll period
in which the individual is engaging in an occupation for said employer.
The pro rata share of the tax assessed on the individual for a payroll
period shall be determined by dividing the combined rate of the local
services tax by the number of payroll periods established by the employer
for the calendar year, i.e., if the employer pays weekly, the tax
to be withheld will be $1 per pay period, if biweekly the tax to be
withheld will be $2, etc.
2.
Make a return and make payment of the tax collected hereunder to
the Secretary-Manager of the Borough of Hummelstown, or to such other
person designated by the Borough of Hummelstown to collect such taxes.
3.
Deduct this tax from each employee in his employment, whether said
employee is paid by salary, wages or commissions and whether or not
part or all such services are performed within the Borough of Hummelstown.
4.
Secure from the Borough Manager of the Borough of Hummelstown tax
return forms for reporting the taxes collected.
5.
Prepare and file a return showing a computation of the tax on the
forms supplied.
6.
Take 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.
7.
All employers must restart withholding the local services tax from an employee who files and receives an exemption certificate if: (A) instructed to do so by the Borough or its duly authorized agent, (B) if notified by the employee that he/she is no longer eligible for the exemption, or (C) the employer pays the employee an amount equal to or in excess of $12,000 during the calendar year. Under such circumstances the employer shall withhold from the employee for the first payroll period after the employee's earned income equals or exceeds the $12,000 exemption level, a lump sum equal to the amount of tax that was withheld due to the exemption, plus the prorated per payroll amount due for that first pay period. Thereafter, the amount of tax to be withheld shall be that amount per payroll period that would be as calculated under § 24-205, Subsection 1, above.
[Ord. 1971-14, 12/28/1971, § 6; as amended by Ord.
1979-5, 9/18/1979, § 2]
Each employer shall use employment records from the first day
of January of each year to the 31st day of March each year, for determining
the number of employees from whom said tax shall be deducted and paid
over to the agent for collection of same designated by the Council
of the Borough of Hummelstown and these taxes shall be paid over on
April 30th of each year. Supplemental reports shall be made by each
employer on July 31st, October 31st and January 31st of new employees
as reflected on his employment records from April 1st to June 30th,
July 1st to September 30th, and October 1st to December 31st. Payments
on these supplemental reports shall be made on July 31st, October
31st and January 31st of each year.
[Ord. 1971-14, 12/28/1971, § 7]
Each individual who shall have more than one occupation within
the Borough of Hummelstown 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 Borough Manager, 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 employee's wages, but to include such employee on
his return by setting forth his name, address and the name and account
number of the employee who deducted this tax.
[Ord. 1971-14, 12/28/1971, § 8; as amended by Ord.
1979-5, 9/18/1979, § 3]
All self-employed individuals who perform services of any type
or kind or engage in any occupation or profession within the Borough
of Hummelstown shall be required to comply with this Part and pay
the tax to the agent for collection of same designated by the Council
of the Borough of Hummelstown on April 15th of each year, or as soon
thereafter as he engages in an occupation.
[Ord. 1971-14, 12/28/1971, § 9]
All employers and self-employed individuals residing or having
their place of business outside the Borough of Hummelstown, but who
performs services of any type or kind, or engage in any occupation
or profession within the Borough of Hummelstown 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 of Hummelstown.
Further, any individual engaged in an occupation within the Borough
of Hummelstown and an employee of a non-resident 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. 1971-14, 12/28/1971, § 10; as amended by
Ord. 1979-5, 9/18/1979, § 4; by Ord. 2004-7, 12/31/2004,
§ 1; and by Ord. 2007-2, 12/20/2007, § 1]
1.
It shall be the duty of the agent for the collection of the local
services tax of the Borough of Hummelstown to accept and receive payments
of this tax and to keep a 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 agent for the collection of the local services tax is hereby
charged with the administration and enforcement of this Part 2 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 2, including provisions for the examination
of the payroll records of any employer subject to this Part 2, the
examination and correction of any return made in compliance with this
Part 2 and 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 agent for the collection of the local
services tax shall have the right to appeal to the Court of Common
Pleas of Dauphin County as in other cases provided.
3.
The agent for the collection of the Local Services Tax 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 agent for the collection of the local services tax or
his duly authorized representative or agent the means, facilities
and opportunity for such examinations.
[Ord. 1971-14, 12/28/1971, § 11; as amended by
Ord. 1979-5, 9/18/1979, § 5; by Ord. 2004-7, 12/31/2004,
§ 1; and by Ord. 2007-2, 12/20/2007, § 1]
1.
In the event that any tax under this Part 2 remains due or unpaid
30 days after the due dates above set forth, the agent for the collection
of the local services tax may sue for the recovery of any such tax
due or unpaid under this Part 2 together with interest and penalty.
2.
If for any reason the tax is not paid when due, interest at the rate
of 1-1/2% per month on the amount of said tax shall be calculated
beginning with the due date of said tax until paid, 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. 1971-14, 12/28/1971, § 12; as amended by
Ord. 1-1986, 2/20/1986; and by Ord. 2007-2, 12/20/2007, § 1]
Any person, firm or corporation who shall violate any provision
of this Part 2 shall, upon conviction thereof, be sentenced to pay
a fine of not more than $500.
[Ord. 2007-2, 12/20/2007, § 1]
To the extent that this Part 2 or any regulations adopted hereunder
are silent on or inconsistent with any mandatory provisions of Act
7 of 2007, by which authority these amendments are being adopted,
reference shall be made to such Act and any omitted mandatory or inconsistent
provisions shall be resolved by reference to the language of said
Act.
[Ord. 2007-2, 12/20/2007, § 1]
The Lancaster County Tax Collection Bureau, also doing business
as the Middletown Area Tax Collection Bureau, is appointed Tax Collector
for the local services tax hereby enacted according to the terms of
a Tax Collection Agreement as presented this date or previously executed.
Any regulations adopted by said Bureau shall be deemed to be the regulations
of the Borough to the extent not inconsistent with this Part 2 and
aforesaid Act 7 of 2007. The officers of Borough Council are authorized
to take such actions as are necessary or appropriate to carry out
the terms of this Ordinance and the Tax Collection Agreement. Subsequent
appointments of a Tax Collector for this tax may be made by resolution
of Borough Council.
