[Ord. 427, 12/1/2008]
This Part
4 shall be known and maybe cited as the "Borough of New Oxford Local Services Tax Ordinance."
[Ord. 427, 12/1/2008]
This Part is enacted under authority of Act No. 7 of 2007 and
the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, No.
511 (53 P.S. § 6901 et seq.), as hereafter amended, supplemented,
modified or reenacted by the General Assembly of the Commonwealth
of Pennsylvania. The provisions of said Act No. 7 of 2007 and the
Local Tax Enabling Act, as supplemented from time to time, are hereby
incorporated herein by reference as fully as though set forth at length
herein.
[Ord. 427, 12/1/2008]
The purpose of this Part is to provide revenue for police, fire
and emergency services; road construction and maintenance; the reduction
of property taxes; and for such other purposes as may be specified
for such tax from time to time by the laws of the Commonwealth of
Pennsylvania.
[Ord. 427, 12/1/2008]
The following words and phrases, when used in this Part
4, shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:
BOROUGH
The Borough of New Oxford, Adams County, Pennsylvania.
BOROUGH COUNCIL
The Borough Council of the Borough of New Oxford, Adams County,
Pennsylvania.
COLLECTOR
The person or firm from time to time designated by resolution
of the Borough Council to administer the provisions of this Part and
collect the tax levied by this Part. Until changed by subsequent ordinance
or resolution, the collector shall be the York Adams Tax Bureau.
COMBINED RATE
The aggregate annual rate of the local services tax levied
by a school district and the Borough located in whole or in part within
the school district.
EARNED INCOME
"Compensation," as determined under Section 303 of the Act
of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of
1971," and regulations in 61 Pa. Code, Part I, Subpart B, Article
V (relating to personal income tax); not including, however, wages
or compensation paid to individuals on active military service. Employee
business expenses are allowable deductions as determined under Article
III of the Tax Reform Code of 1971. Any housing allowance provided
to a member of the clergy shall not be taxable as earned income.
EMPLOYER
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
wage, commission, fee or other compensation basis, including a self-employed
person.
HE, HIS OR HIM
Includes singular and plural number and male, female and
neuter gender.
INDIVIDUAL
Any person engaged in any occupation, trade or profession
within the jurisdictional limits of the Borough whose total earned
income and net profits within the Borough are greater than $12,000
per calendar year.
NET PROFITS
The net income from the operation of a business, profession,
or other activity (except from corporations) determined under Section
303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax
Reform Code of 1971," and regulations in 61 Pa. Code, Part I, Subpart
B, Article V (relating to personal income tax). The term does not
include income which is not paid for services provided and which is
in the nature of earnings from an investment. For taxpayers engaged
in the business, profession or activity of farming, the term shall
not include:
A.
Any interest generated from monetary accounts or investment
instruments of the farming business;
B.
Any gain on the sale of farming machinery;
C.
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes; and
D.
Any gain on the sale of other capital assets of the farm.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the jurisdictional limits of the Borough, for
which compensation is charged and/or received, whether by salary,
wages, commissions, fees or net profits for services rendered.
RESERVE COMPONENT OF THE ARMED FORCES
The United States Army Reserve, United States Navy Reserve,
United States Marine Corps Reserve, United States Coast Guard Reserve,
United States Air Force Reserve, the Pennsylvania Army National Guard
or the Pennsylvania Air National Guard.
TAX
The local services tax levied pursuant to this Part.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
[Ord. 427, 12/1/2008]
The Borough hereby levies and imposes on every individual engaging
in an occupation within the jurisdictional limits of the Borough a
tax in the amount of $52 per annum, beginning the first day of January
2009 and continuing on a calendar basis annually thereafter until
modified or repealed by subsequent ordinance. This tax is in addition
to all other taxes of any kind or nature heretofore levied by the
Borough.
[Ord. 427, 12/1/2008]
Employers are required to make and file a local services tax
quarterly return 30 days after the end of each quarter of a calendar
year. The local services tax quarterly return shall list the name,
address, and social security number of the employee; the physical
address of the employee's place of employment; the number of
payroll periods for which the local services tax was withheld; and
the amount of local services tax being remitted for each employee.
[Ord. 427, 12/1/2008]
Each employer shall use his employment and payroll records from
the first day of January to March 31 each year for determining the
number of employees from whom said tax shall be deducted and paid
over to the collector on or before April 30 of the same calendar year.
Supplemental reports shall be made by each employer on July 31, October
31 and January 31 for new employees as reflected on his employment
and payroll records from April 1 to June 30, July 1 to September 30,
and October 1 to December 31, and payments on these supplemental reports
shall be made on July 31, October 31 and January 31, respectively.
[Ord. 427, 12/1/2008]
Any self-employed individual or any individual whose employer
is not required to withhold local taxes (certain state and federal
agencies) who is engaged in any occupation or profession with a primary
place of employment within the Borough shall be required to comply
with this Part and shall pay the pro-rata portion of the tax due to
the collector 30 days after the end of each quarter of a tax year.
If such taxpayer qualifies for a low-income exemption, the taxpayer
may complete the required exemption certificate or make application
for a refund of the tax paid.
[Ord. 427, 12/1/2008]
All employers and self-employed individuals residing or having
their place of business outside of the Borough but who engage in any
occupation within the Borough 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. Further, any individual engaged
in an occupation within the Borough 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 collector shall
have the option of proceeding against either the employer or employee
for collection of this tax as hereinafter provided.
[Ord. 427, 12/1/2008]
Whoever makes any false or untrue statement on any return required
by this Part, or who refuses inspection of his books, records or accounts
in his custody and control in order to determine the number of employees
subject to this tax who are in his employment, or who fails or refuses
to file any return required by this Part, or fails or refuses to pay
the tax herein levied shall, upon conviction, be sentenced to pay
a fine of not more than $600 plus costs and, in default of payment
of said fine and costs, be sentenced to a term of imprisonment not
to exceed 30 days. 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. 427, 12/1/2008]
Ordinance No. 373-1 (the Borough of New Oxford Occupation Privilege
Tax Ordinance of 1997), which, upon its enactment on May 5, 1997,
imposed, levied and assessed a tax on the privilege of engaging in
an occupation within the Borough of New Oxford, is hereby repealed
effective January 1, 2009, it being the express intention of the Borough
to substitute in the place and stead of the occupation privilege tax
the tax provided for in this Part. Nothing herein shall be construed,
however, to repeal or preclude the imposition and collection of the
occupation privilege tax, with any applicable penalties and interest,
for all prior calendar years as the tax existed prior to the effective
date of this Part. All other ordinances and parts of ordinances inconsistent
herewith are hereby repealed.
[Ord. 427, 12/1/2008]
This Part shall become effective in accordance with applicable
law, with the repeal of previous Occupation Privilege Tax Ordinances,
effective January 1, 2009.