[Ord. 2007-04, 12/13/2007, § 1]
The following words and phrases, when used in this Part shall
have the meanings ascribed to them in this section, except where the
context or language clearly indicates or requires a different meaning:
DISTRICT
The area within the limits and jurisdiction of the Township
of Leet, Allegheny County, Pennsylvania.
EMPLOYER
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.
FISCAL YEAR
The twelve-month period beginning January 1 and ending December
31.
HE, HIS, OR HIM
The singular and plural number, as well as, male, female,
and neuter gender.
INDIVIDUAL
Any person, male or female engaged in any occupation, trade,
or profession within the limits of the Township of Leet.
OCCUPATION
Any trade, profession, business, or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the limits of the Township of Leet, for which
compensation is charged or received by means of salary, wages, commissions
or fees for services rendered.
TAX
The local services tax in the amount of $52 levied by this
Part.
[Ord. 2007-04, 12/13/2007, § 2]
The Township of Leet hereby levies and imposes on each individual
engaged in any occupation within the territorial limits of the Township
of Leet during this fiscal year and each fiscal year thereafter, a
local services tax. This tax is an addition to all other taxes of
any kind or nature heretofore levied by the Township of Leet, provided
that all individuals deriving less than $12,000 per year from all
sources of income shall be exempt from the local services tax. In
addition, disabled veterans and members of the Armed Forces Reserves
on active duty during the tax year shall be exempt from the local
services tax. Uniform exemption forms will be provided by the Pennsylvania
Department of Economic Development and shall be made available by
the Township of Leet. The local services tax in the amount as herein
levied is due in its entirety to the Township of Leet and $5 per payment
per year shall be tendered to the Ambridge Area School District from
said tax.
[Ord. 2007-04, 12/13/2007, § 3]
Beginning with the first day of January, each occupation as
herein before defined, engaged in within the limits of the Township
of Leet, shall be subject to an local services tax in the amount of
$52 per annum, said tax to be paid by the individual so engaged.
[Ord. 2007-04, 12/13/2007, § 4]
Each employer within the Township of Leet, as well as those employers situated outside the Township of Leet, is hereby charged with the duty of collecting from each of his employees engaged by him, and performing for him within the Township of Leet, the said tax of $52 per annum, and making a return and payment thereof to the Local Services Tax Officer. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether the said employee is paid by salary, wages, or commission, and whether or not part or all such services are performed within the Township of Leet. Each employer shall deduct said tax on a pro-rata basis determined by the number of payroll periods established by an employer for a calendar year for each such employee for each period as set forth in §
24-406, unless the tax has previously been withheld from the employee in the fiscal year by the employer or the employee provides verification to the employer that the tax has previously been withheld for a like amount in the fiscal year. In the event the tax has been withheld in an amount less than the rate of tax herein levied, then, in such event, the employer shall deduct an amount equal to the difference between the amount previously withheld in such fiscal year and the tax herein levied by the Township of Leet.
[Ord. 2007-04, 12/13/2007, § 5]
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied by the Tax Officer. 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 as though the tax had
originally been levied against him. The failure to receive notice
shall not relieve the employer or any person subject to this Part
from the withholding or payment of any taxes imposed by the Township
of Leet, and such employer or taxpayer as the case may be shall be
charged with the taxes as though he had received notice.
[Ord. 2007-04, 12/13/2007, § 6]
For each fiscal year, each employer shall use his employment
records from January 1 to March 31, in conjunction with his employment
records from April 1 to June 30, in conjunction with his employment
records from July 1 to September 30, in conjunction with his employment
records from October 1 to December 31, for determining the number
and names of those employees from whom the said tax shall be deducted
and paid over to the Local Services Tax Officer. Payment of said tax
when applicable by the aggregate earnings of an employee shall be
made by the employer to the Local Services Tax Officer on or before
the last day of April, July, October and January for each year this
tax is in force. Except that where the employer has in their possession
local services taxes in excess of $500 then, in such an event, the
taxes shall be forwarded to the designated officer 30 days after the
end of the month the tax was withheld, and in no event beyond the
designated due dates whichever first occurs. The Township of Leet
shall provide a receipt to taxpayers upon request.
[Ord. 2007-04, 12/13/2007, § 7]
Each individual who shall have more than one occupation within
the Township of Leet 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 deduction on a form to be
furnished by the employer and acceptable to the Officer, which form
shall be evidence of deduction having been made, and when presented
to any other employer shall be authority for such other employer to
not deduct this tax from the employee's wages. However, the name
of such employee shall be included in a quarterly return of the employer
to the Local Services Tax Officer by setting forth the name and address
of such employee, and the name, address and account number of the
employer who actually deducted this tax.
[Ord. 2007-04, 12/13/2007, § 8]
All self-employed individuals who perform services of any kind or type, engaged in any occupation or profession within the Township of Leet shall be required to comply with this Part and pay the tax to the Officer, on or before the designated due dates as set forth in §
24-406 herein. The failure to receive notice shall not relieve any person subject to this Part from the payment of any taxes imposed by the Township of Leet, and such taxpayer shall be charged with the taxes as though he had received notice.
[Ord. 2007-04, 12/13/2007, § 9]
All employers and self-employed individuals residing and having
their place of business outside the Township of Leet, but who perform
services of any type or kind, or engage in any occupation or profession
within the Township of Leet, are by virtue thereof bound by and subject
to the provisions, penalties and regulations promulgated under this
Part with the same force and effect as though they were residents
of the Township of Leet. Further, any individual engaged in an occupation
within the Township of Leet, and an employee of a nonresident employer
may, for the purpose of this Part be considered a self-employed person,
and in the event this tax is not paid, the Township of Leet shall
have the option of proceeding against either the employer or employee
for the collection of this tax as hereinafter provided. Each such
employer and individual as the case may be shall be subject to the
provisions of this Part as it applies to payment, reporting and any
other applicable provision of this Part.
[Ord. 2007-04, 12/13/2007, § 10]
1. It shall be the duty of the Local Services Tax Officer 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 Local Services Tax Officer is hereby charged with the administration
and enforcement of this Part, and is hereby charged and empowered
to prescribe, adopt, and promulgate 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, and any
payment alleged or found to be incorrect or to which overpayment is
claimed or found to have occurred. Any person aggrieved by any decision
of the Local Tax Officer shall have the right to appeal in accordance
wit the provisions of the Local Taxpayers Bill of Rights or to the
court of competent jurisdiction, as in other cases provided.
3. The Local Tax Officer is hereby authorized to examine the books and
payroll 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 Local
Tax Officer the means, facilities and opportunity to examine such
books and payroll of the employer, and to ascertain the tax due, if
any.
4. Taxpayers anticipating an annual income of less than $12,000 may
file a certificate with the Township and employer with supporting
documentation and upon filing said certificate, the employer shall
not withhold the tax. If an employee ultimately earns more than $12,000
the balance due shall be withheld and paid in one lump sum. The Township
shall adopt regulations for backend refunds.
[Ord. 2007-04, 12/13/2007, § 11]
1. In the event that any tax under this Part remains due or unpaid for
30 days after the due date above set forth, the Local Services Tax
Officer may sue for the recovery of any such tax due or unpaid under
this Part, together with interest and penalty.
2. If said tax is not paid when due, interest at the rate of 6% per
annum shall be calculated, beginning with the due date of said tax,
and a penalty of 10% shall be added to the flat rate of said tax for
the non-payment thereof. Where suit is brought for the recovery of
this tax, the individual liable therefore shall, in addition, be responsible
and liable for the costs of collection and reasonable attorney fees.
[Ord. 2007-04, 12/13/2007, § 12; as amended by Ord. 2016-01, 3/14/2016]
Whoever makes false and untrue statements on any return required
by this Part, or who refuses inspection of the books, records and
accounts in his custody and control setting forth the number of employees
in his employment subject to this tax, or whoever fails or refuses
to file any return required by this Part shall upon conviction before
any magisterial district judge of the Township of Leet, be sentenced
to pay a fine of not more than $500 and costs for each offense, and
in default of the payment of said fine and costs, be imprisoned in
the Allegheny County jail 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 refused to
file a return required by this Part.
[Ord. 2007-04, 12/13/2007, § 13]
Provisions of this Part shall be severable and if any of its
provisions shall be held invalid or unconstitutional, the decision
of the Court to this effect shall not affect or invalidate any of
the remaining provisions. It is hereby declared to be the legislative
intent of the Commissioners of the Township of Leet that this Part
would have been adopted if such illegal, invalid or unconstitutional
provisions had not been included herein.
[Ord. 2007-04, 12/13/2007, § 14]
1. Nothing contained in this Part shall be construed to empower the
Township of Leet to levy and collect the tax hereby imposed on any
occupation not within the taxing power of the Township of Leet under
the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
2. If the tax hereby imposed under the provisions of this Part shall
be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States or of the laws of the Commonwealth
of Pennsylvania, as to any individual, the decision of the Court shall
not affect the right to impose or collect said tax, or the validity
of the tax so imposed on other persons or individuals as herein provided.
[Ord. 2007-04, 12/13/2007, § 15]
The tax herein imposed and the Part herein enacted is in pursuance
of authority granted by the provisions of the Local Tax Enabling Act
approved by the General Assembly of the Commonwealth of Pennsylvania
December 31, 1965, as amended.