[Ord. 236, 12/18/2007]
The East Rockhill Township Board of Supervisors, for the purpose
of providing revenue for emergency services, road maintenance and
construction, reductions in property taxes and property tax relief,
does hereby impose on each adult resident and nonresident employed
and/or engaged in an occupation within the jurisdiction of East Rockhill
Township a local services tax at a flat rate, which said tax shall
be in addition to all other taxes levied and assessed by the Township
pursuant to any other laws of the Commonwealth of Pennsylvania.
[Ord. 236, 12/18/2007]
Beginning on the effective date of this Part,[1] each adult resident or nonresident employed within the
boundaries of East Rockhill Township shall be required to pay an annual
local services tax in an amount of $52.
[1]
Editor's Note: This Part became effective on 1/1/2008.
[Ord. 236, 12/18/2007]
The local services tax shall not be subject to the imposition
of the Local Tax Enabling Act[1] discount and penalty provisions in regard to the levy
and collection of this local services tax.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
[Ord. 236, 12/18/2007]
1.
The tax imposed by this Part shall be collected by the duly elected
or appointed Tax Collector of East Rockhill Township (as directed
by the Board of Supervisors) in accordance with state and local regulations
and in the same manner as other Township taxes. It shall be the duty
of each adult employed within East Rockhill Township to pay the local
services tax in accordance with 53 P.S. § 6902. Each individual
covered under this Part and required to pay the local services tax
shall be assessed a pro-rata share of the tax for each payroll period
in which the individual is engaged in an occupation within the Township.
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 levied for the calendar year ($52) by the number of payroll
periods established by the employer for the calendar year. For purposes
of determining the pro-rata share, an employer shall round down the
amount of the tax collected each payroll period to the nearest one-hundredth
of a dollar. The collection of the local services tax shall be made
on a payroll-period basis for each payroll period in which the person
is engaged in an occupation, except as otherwise provided for within
53 P.S. § 6902.
2.
Each employer within East Rockhill Township, as well as those employers
situated outside East Rockhill Township but who engage in business
within East Rockhill Township, shall withhold this local services
tax from the compensation of his/her employees who are subject to
the tax. This local services tax shall be withheld from each employee
that is subject to the local services tax, and said tax shall be collected
by the duly elected or appointed Tax Collector of East Rockhill Township
(as directed by the Board of Supervisors) in accordance with state
and local regulations and in the same manner as other Township taxes.
[Ord. 236, 12/18/2007]
The entry of the tax in the tax duplicate and the issuance of
the said duplicate to the Tax Collector shall constitute his warrant
for the collection of the tax as hereby assessed. Each employer within
East Rockhill Township shall cooperate with the Township in identifying
those people employed within the Township.
[Ord. 236, 12/18/2007]
1.
The following persons shall be exempt from the local services tax:
A.
Any person who served in any war or armed conflict in which the United
States was engaged and was honorably discharged or released under
honorable circumstances from active duty, 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% 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.
C.
Any person who earns less than $12,000 in earned income and net profits
from all sources within East Rockhill Township for the calendar year
in which the local services tax is levied.
2.
A person seeking to claim an exemption from the local services tax
may annually file an exemption certificate with East Rockhill Township,
the Township Tax Collector and with the person's employer affirming
that the person reasonably expects to receive earned income and net
profits from all sources within East Rockhill Township of less than
$12,000 in the calendar year for which the exemption certificate is
filed. The exemption certificate shall have attached to it a copy
of all the employee's last pay stubs or W-2 forms from employment
within East Rockhill Township for the year prior to the fiscal year
for which the employee is requesting to be exempted from the local
services tax. Upon receipt of the exemption certificate and until
otherwise instructed by East Rockhill Township, the employer shall
not withhold the tax from the person during the calendar year or the
remainder of the calendar year for which the exemption certificate
applies. Employers shall ensure that the exemption certificate forms,
which are provided by the Department of Community and Economic Development,
are readily available to employees at all times and shall furnish
each new employee with a form at the time of hiring. For purposes
of this section, "earned income" and "net profits" shall have the
same meanings as in Section 13 of the Local Tax Enabling Act, as amended,
53 P.S. § 6913, as amended.
3.
With respect to a person who claimed an exemption for a given calendar year from the local services tax, upon notification to an employer by the person or by East Rockhill Township that the person has received earned income and net profits from all sources within the Township equal to or in excess of $12,000 in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer's payment to the person of earned income within the Township in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the local services tax from the person under Subsection 4 below.
4.
If a person who claimed an exemption for a given calendar year from the local services tax becomes subject to the tax for the calendar year under Subsection 3 above, the employer shall withhold the tax for the remainder of that calendar year. The employer shall withhold from the person, for the first payroll period after receipt of the notification under Subsection 3, a lump sum equal to the amount of tax that was not withheld from the person due to the exemption claimed by the person under this subsection, plus the per-payroll amount due for that first payroll period. The amount of tax withheld per payroll period for the remaining payroll periods in that calendar year shall be the same amount withheld for other employees. In the event that the employment of a person subject to withholding of the tax under this subsection is subsequently severed in that calendar year, the person shall be liable for any outstanding balance of tax due, and the Township may pursue collection under this Part.
[Ord. 236, 12/18/2007]
1.
No person shall be subject to the payment of the local services tax
by more than one political subdivision during each payroll period.
2.
The situs of the tax shall be the place of employment on the first
day the person becomes subject to the tax during each payroll period.
3.
In the event that a person is engaged in more than one occupation,
that is, concurrent employment, or an occupation which requires the
person working in more than one political subdivision during a payroll
period, the priority of claim to collect the local services tax shall
be in the following order: first, the political subdivision in which
a person maintains the person's principal office or is principally
employed; second, the political subdivision in which the person resides
and works, if the tax is levied by that political subdivision; and
third, the political subdivision in which a person is employed and
which imposes the tax nearest in miles to the person's home.
4.
In the case of concurrent employment, an employer shall refrain from
withholding the local services tax if the employee provides a recent
pay statement from a principal employer that includes the name of
the employer, the length of the payroll period and the amount of the
local services tax withheld and a statement from the employee that
the pay statement is from the employee's principal employer and
the employee will notify other employers of a change in principal
place of employment within two weeks of its occurrence.
[Ord. 236, 12/18/2007]
A person claiming the right to a refund for the local services
tax shall follow the regulations governing refunds in accordance with
53 Pa.C.S.A. §§ 8425 and 8426, as amended, and/or any
Township ordinance or resolution governing said refunds.
[Ord. 236, 12/18/2007]
Any resident or nonresident who fails or refuses to pay the
local services tax or to render accurate information to an assessor
concerning the status of his/her employment or age, shall, upon conviction
thereof, be sentenced to pay a fine of not more than $600 and, in
default of payment, to imprisonment for a term not to exceed 30 days.
The Tax Collector and Township may also proceed with all other available
remedies, including but not limited to filing an action for the recovery
of any tax due or unpaid under this Part, together with interest and
penalty.
