[Ord. 583, 10/12/1982, § I]
This Part shall be known and may be cited as the "Occupational
Privilege Tax Ordinance."
[Ord. 583, 10/12/1982, § II]
As used in this Part, unless the context clearly indicates a
different meaning, the following words shall have the meanings set
forth below:
The Borough of Ben Avon.
Salaries, wages, commissions, tips, bonuses, fees, gross
receipts, or any other earned income.
Any person, partnership, limited partnership, association,
unincorporated or otherwise, institution, trust, corporation, governmental
agency, or any other entity situated or doing business in the Borough,
employing one or more persons for compensation, other than domestic
servants.
Includes any livelihood, job, trade, profession, business
or enterprise of any kind, including services, domestic or other,
for which any compensation is received.
The person, public employee or private agency designated
by the Borough of Ben Avon to collect and administer the tax imposed
herein.
The tax imposed by this Part.
The calendar year.
Any natural person, resident or nonresident, liable for the
tax levied by this Part.
[Ord. 583, 10/12/1982, § III]
A tax for general revenue purposes in the amount of $10 per
annum is hereby imposed and levied upon the privilege of engaging
in an occupation within the Borough for the calendar year commencing
January 1, 1983, and in each subsequent calendar year. Each natural
person who exercises such privilege for any length of time in any
calendar year beginning with the year 1983 shall pay the tax in accordance
with the provisions hereof; provided, nevertheless, that any natural
person deriving less than $1,000 per year from such occupation or
occupations shall be exempt from the tax imposed hereunder. A taxpayer
who becomes liable for an occupational privilege tax imposed for the
current year by another taxing body before the taxpayer first engages
in an occupation within the Borough, shall not be liable for the tax
imposed hereunder for such tax year.
[Ord. 583, 10/12/1982, § IV]
1.
Every employer not registered under the provisions of the Earned
Income Tax Ordinance [Part 7] of the Borough shall, within 15 days
after the effective date of this Part or within 15 days after first
becoming an employer, register with the occupational privilege tax
collector the employer's name, address and such other information
as such officer shall require.
2.
As to each taxpayer employed for any length of time on or before
March 31, each employer shall deduct the tax from compensation payable
to the taxpayer, file a return on a form prescribed by the occupational
privilege tax collector, and pay to said collector the full amount
of all such taxes on or before April 30. Thereafter as to each taxpayer
for whom no prior deduction has been made for the current year, who
is employed for any length of time in any of the three-month periods
ending June 30, September 30 and December 31 of the current year,
each employer shall deduct the tax from compensation payable to the
taxpayer, file a return on a form prescribed by the occupational privilege
tax collector, and pay to the said collector the full amount of all
taxes deducted for each such three-month period on or before June
31, October 31 of the current year, and January 31 of the succeeding
tax year, respectively.
3.
Any employer who discontinues business or ceases operation before
December 31 of any year during which this tax is in effect, shall,
within 15 days after discontinuing business or ceasing operation,
file the return hereinabove required and pay the tax to the occupational
privilege tax collector.
4.
The failure of any employer to deduct the tax shall not relieve the
employee from the duty to file a Return and pay the tax. Any employer
who fails to deduct the tax as required by this section, who fails
to pay such tax to the occupational privilege tax collector, or who
fails to pay such when due, shall be liable for such tax in full,
without deduction of the fee hereinafter provided, as though the tax
had originally been levied against such employer.
5.
As to employees who present official receipts evidencing prior payment
of the tax either directly or by collection through other employers,
the employer shall not deduct the tax but shall maintain adequate
records concerning such employees.
6.
Each employer may deduct and retain a fee equal to 2% of the total amount of tax collected through the employer pursuant to this section if such employer timely files and pays the collected tax in accordance with Subsection 2.
7.
If any employer fails or refuses to pay over to the occupational
privilege tax collector any tax required to be withheld under this
section by the due date, a penalty of 5% for every month or fraction
thereof that the tax remains unpaid, shall be added and collected,
such penalty not to exceed 50%.
[Ord. 583, 10/12/1982, § V]
Every taxpayer who is self-employed or whose tax for any other reason is not collected under § 24-504 of this Part, shall file a return on a form prescribed by the occupational privilege tax collector and shall pay the tax directly to said collector. For the year 1983, and for succeeding years as long as this tax is in existence, each such taxpayer who first becomes subject to the tax on or before March 31 shall file the return and pay the tax on or before April 30, and each such taxpayer who first becomes subject to the tax after March 31, shall file the return and pay the tax on or before July 31, October 31 of the then current year or January 31 of the succeeding year, whichever of such payment dates first occurs at least 30 days after the taxpayer first becomes subject to the tax.
[Ord. 583, 10/12/1982, § VI]
The occupational privilege tax collector on behalf of the Borough,
shall collect and receive the taxes, interest, fines and penalties
imposed by this Part and shall maintain records showing the amounts
received, from whom received and the dates such amounts were received.
The occupational privilege tax collector shall prescribe and issue
all forms necessary for the administration of this Part and the collection
of the tax herein imposed, 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 deductions, requirements for the production of evidence
and records, and provisions for the examination and correction of
returns; provided, nevertheless, that no rule or regulation of any
kind shall be enforceable unless and until it has been approved by
resolution of the Borough Council of the Borough of Ben Avon. A copy
of such rules and regulations currently in force shall be maintained
available for public inspection. The said collector and agents designated
by him may examine the records of any employer or taxpayer, real or
supposed, in order to ascertain the tax due or verify the accuracy
of any return. Every employer or taxpayer, real or supposed, shall
give the collector and any agent designated by him all means, facilities
and opportunity for the examinations hereby authorized.
[Ord. 583, 10/12/1982, § VII]
The occupational privilege tax 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% 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 and the interest and penalties herein imposed.
The occupational privilege tax collector may accept payment under
protest of the tax claimed by the Borough in any case where any person
disputes the Borough's claim for the tax. If a court of competent
jurisdiction thereafter decides that there has been overpayment to
the collector, the collector shall refund the amount of the overpayment
to the person who paid under protest.
[Ord. 583, 10/12/1982, § VIII]
1.
The occupational privilege tax collector, before entering upon his
official duties, shall give and acknowledge a bond to the Borough.
If the Ben Avon Borough Council shall by resolution designate any
bond previously given by the collector as adequate, such bond shall
be sufficient to satisfy the requirements of this section.
2.
The occupational privilege tax collector shall receive such compensation
for his services and expenses as shall be determined by the Borough
Council of the Borough of Ben Avon.
[Ord. 583, 10/12/1982, § IX]
The tax herein levied and imposed shall be in force on a calendar
year basis following December 31, 1982, without annual re-enactment
until such time as the Borough Council of the Borough of Ben Avon
shall change the rate of tax or by appropriate Resolution repeal such
tax.
[Ord. 583, 10/12/1982, § X; as amended by Ord.
752, 1/17/2012]
Any person, firm or corporation who shall violate any provision
of this Part, upon conviction thereof, shall be sentenced to a fine
of not more than $600 plus costs and, in default of payment of said
fine and costs, to a term of imprisonment not to exceed 30 days. Each
day that a violation of this Part continues or each section of this
Part which shall be found to have been violated shall constitute a
separate offense.
