[Ord. 448 (2007-04), 12/17/2007, § 1]
This Part shall be known as the "Glen Rock Borough Local Services
Tax Ordinance."
[Ord. 448 (2007-04), 12/17/2007, § 1]
For purposes of this Part, the following definitions shall apply:
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., as amended by Act 7 of 2007.
Glen Rock Borough, York County, Pennsylvania.
The aggregate annual rate of the local services tax levied
by both the Borough and Southern York School District.
The Pennsylvania Department of Community and Economic Development.
This term shall have the same meaning as is given in Division
I of § 13 of the Act, 53 P.S. § 6913.
Any person who, as a result of his or her employment occupation,
is subject to this tax, or to an exemption.
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on salary,
wage, commission or other compensation basis, including self-employed
individuals.
The twelve-month period beginning January 1 and ending December
31.
Any person, male or female engaged in any occupation within
the Borough.
The person, public employee or private agency as shall be
from time to time be designated by the Borough Council to collect
this tax and administer the provisions of this Part.
This term shall have the same meaning as is given in Division
I of § 13 of the Act, 53 P.S. § 6913.
Any trade, profession, business, employment or undertaking
of any type, kind or character, including services, domestic or other,
carried on or performed within the Borough for which compensation
is charged or received whether by means of salary, wages, commissions,
fees or otherwise for services rendered.
Any employee or other person who is subject to, or exempt
from, the tax imposed by this Part.
The place in which the person maintains his or her principal
office or is principally employed, as determined pursuant to the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq., which shall
be determined as of the day the taxpayer first becomes subject to
the tax during any calendar year.
The United States Army, Navy, Marine Corps, Coast Guard,
or Air Force Reserve or the Pennsylvania Army or Air National Guard.
The local services tax adopted and levied by this Part.
Any person who is subject to the tax imposed by this Part.
[Ord. 448 (2007-04), 12/17/2007, § 1]
The Borough Council of Glen Rock Borough hereby enacts and levies
the tax in the amount of $20 per year on each person whose place of
employment is within the Borough.
[Ord. 448 (2007-04), 12/17/2007, § 1]
This tax shall be imposed on a calendar-year basis.
[Ord. 448 (2007-04), 12/17/2007, § 1]
In the event that any person is engaged in more than one occupation,
that is, concurrent employment, or in an occupation which requires
him or her to work in more than one political subdivision during the
calendar year, then the priority of claims to collect this tax shall
be in the following order: first, the political subdivision in which
the person maintains his or her principal office or is principally
employed; second, the political subdivision in which the person resides
and works, if such tax is levied by that political subdivision; and
third, the political subdivision in which the person is employed and
which imposes the tax nearest in miles to the person's home.
[Ord. 448 (2007-04), 12/17/2007, § 1]
1.
It is the intent of this Part that no person shall pay more than
$20 on this tax in any calendar year, excluding any such tax paid
to the Southern York School District or other school district. In
the event that, prior to his or her employment in the Borough in any
calendar year, an employee has previously paid a local services tax
in any other political subdivision, then the employer shall refrain
from withholding the tax, so long as the employee provides a recent
pay statement from a principal employer whether within or outside
of the commonwealth 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 that the employee will notify other
employers of a change in the principal place of employment within
two weeks of its occurrence. Forms for such notification shall be
the same as those prepared by DCED, as required by § 2(1)(9)(v)
of the Act, 53 P.S. § 6924.301.1. It shall be the responsibility
of the employer and employee to provide such form properly completed
to the Borough or its collection agent.
2.
In the event that a person's employer within the Borough withhold
this tax, and the person has previously paid a local services tax
in another political subdivision pursuant to this section, then, upon
written request of the taxpayer, pursuant to regulations adopted by
the Borough pursuant to § 2(f)(9)(vii) of the Act, 53 P.S.
§ 6924.301.1. The Borough or its Local Services Tax Officer
shall refund such overpayment, except that the Borough shall only
be required to provide refunds for overpaid amounts that exceed $1.
Refunds made within 75 days of the refund request or within 75 days
after the last day the employer is required to remit the tax for the
last quarter of the calendar year, whichever is last, shall not be
subject to interest. The amount of the refund shall be limited to
the amount of any local services tax paid by the taxpayer in another
political subdivision, but in no event shall exceed the amount of
this tax fixed by the Borough for the calendar year in which the refund
was sought.
3.
In the event that a person has in any calendar year previously paid
a local services tax in another political subdivision, but such tax
was less than $20 then the taxpayer shall be liable for the difference
between the tax actually paid in the other political subdivision and
the amount due for this tax to the Borough.
4.
The provisions of this section shall not apply to any local services
tax paid to the Southern York School District.
[Ord. 448 (2007-04), 12/17/2007, § 1; as amended
by Ord. 449 (2008-01), 2/20/2008, § 1]
1.
The following persons shall be exempt from the tax:
A.
Any person whose total earned income and net profits from all sources
within the Borough is less than $12,000 in the calendar year in which
the tax is levied.
B.
Any person who served in any 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 triple amputee,
or has a service-connected disability declared by the United States
Veterans' Administration or its successor to be 100% permanent disability.
C.
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.
2.
A person seeking exemption from the tax pursuant to this section
may annually file an exemption certificate with the Borough and with
his or her employer affirming that he or she reasonably expects to
receive earned income and net profits from all sources within the
Borough of less than $3,200 in the calendar year for which the exemption
certificate is filed. The exemption certificate shall have attached
to it a copy of the employee's last pay stubs or W-2 forms from employment
within the Borough for the year prior to the year for which the exemption
is requested. Upon receipt of the exemption certificate and until
notified otherwise by the Borough, the employer shall not withhold
the tax from the person for the calendar year, or the remainder of
the calendar year, for which the exemption certificate applies. The
exemption certificate shall be on a form prepared by DCED, pursuant
to § 2(e)(1) of the Act, 53 P.S. § 6924.301.1.
3.
For any person who claims an exemption pursuant to this section,
upon notification to an employer by the person or by the Borough that
the person has received earned income and net profits from all sources
within the Borough equal to or in excess of $3,200 in that calendar
year, or that the person is otherwise ineligible for the exemption
for that calendar year, or upon an employer's payment to the person
of earned income within the Borough of $3,200 or more in that calendar
year, the employer shall withhold the tax from the person for the
remainder of the calendar year, and shall withhold from the person,
for the first payroll period after receipt of the notification or
after the person equals or exceeds $3,200 in earned income, a lump
sum equal to the amount of the tax not previously withheld in the
current calendar year due to the exemption, 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 the calendar year
shall be the same amount withheld for other employees.
[Ord. 448 (2007-04), 12/17/2007, § 1]
It shall be the duty of every employer within the Borough, or
every employer of a person whose place of employment as defined in
this Part is the Borough, to collect this tax from and on behalf of
each such person whose place of employment is the Borough from the
employee in a manner set forth in § 2(f)(9)(i) of the Act,
which is by a pro rata share of the tax for each payroll period in
which the employee is engaging in an occupation. The pro rata share
of the tax assessed on a person shall be determined by dividing the
combined rate of the tax levied for the calendar year by the number
of payroll periods established by the employer for the calendar year,
or, in the case of a person who becomes employed after the beginning
of the calendar year, by the number of payroll periods remaining in
the calendar year. In the event that the employment of a person is
subsequently severed, the person shall be liable for any outstanding
balance of the tax due to the Borough for that calendar year, which
the Borough may collect as permitted by law.
[Ord. 448 (2007-04), 12/17/2007, § 1]
1.
It shall be the duty of the Local Services Tax Officer to accept
and receive payments of this tax and to keep record thereof showing
the amount received by him from each employer or self-employed individual
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 authorized to empowered
to prescribe, adopt, 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 revenue made in compliance with this Part 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
Local Services Tax Officer shall have the right to appeal to the Court
of Common Pleas of York County as in other cases provided.
3.
The Local Services Tax Officer 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, give
the Local Services Tax Officer the means, facilities and opportunity
for such examination.
4.
This section may be amended from time to time by Resolution.
[Ord. 448 (2007-04), 12/17/2007, § 1]
1.
It shall be the responsibility of every employer of every taxpayer
whose place of employment is in the Borough to collect and remit said
taxes to the Borough's Local Services Tax Officer no later than 30
days after the end of each quarter of a calendar year. Nothing in
this section or this Part is intended, or shall be construed, to relieve
any taxpayer whose place of employment is the Borough from the responsibility
and liability for the payment of this tax. In the event that any such
taxpayer's employment fails to collect or remit such tax to the Borough
or the Local Services Tax Officer, then it shall be the responsibility
of the taxpayer to do so.
2.
Notwithstanding the provisions of this Part, no employer shall be
held liable for failure to withhold the tax or for the payment of
the withheld tax money to the Borough if the failure to withhold the
tax arises from incorrect information submitted by the employee as
to the employee's place or places of employment, the employee's principal
office, or where the employee is principally employed. An employer
shall also not be liable for payment of the tax in an amount exceeding
the amount withheld by the employer if the employer complies with
the provisions of §§ 2, 2(e) and 2(f)(9) of the Act,
53 P.S. § 6924.301.1.
[Ord. 448 (2007-04), 12/17/2007, § 1]
1.
The Borough Council shall, in their sole discretion, determine the
use of the revenues generated by this tax, except that the use shall
be limited to one or more of the following purposes and amounts:
A.
Emergency services, which shall include emergency medical, police
and/or fire services; provided, that at least 25% of the funds derived
from the tax shall be used for this purpose.
B.
Road construction and/or maintenance.
C.
Reduction in property taxes.
D.
Property tax relief in the event that the Borough implements a homestead
and farmstead exclusion in accordance with 53 P.S., 85, sub F (relating
to homestead property exclusion), and § 22.6 of the Act,
53 P.S. § 6924.330.
E.
Any other uses permitted by law.
[Ord. 448 (2007-04), 12/17/2007, § 1]
1.
Subject to the limitations of this section, and of the Act, any person,
employee, employer, partnership, corporation, or any other entity,
which violates any of the provisions of this Part shall commit a summary
offense, and, upon conviction thereof by a magisterial district judge
(formerly known as district justice), shall be subject to a fine of
up to $1,000 for each tax which is due pursuant to this Part, together
with the tax and costs of collection.
2.
In addition to the penalties in Subsection 1, the Borough and its Local Services Tax Officer shall be entitled to any and all civil remedies available by law for the collection of such tax, and shall be entitled to all costs of collection, as approved by the Borough from time to time by resolution. The Borough and its collection agent are further authorized to collect this tax by any other lawful means available to them, whether in law or equity.
3.
The Borough specifically authorizes its Local Services Tax Officer to act on its behalf and as its agent to collect all such taxes pursuant to this section and this Part, and to initiate and prosecute on its behalf any summary criminal actions pursuant to Subsection 1, and any other legal actions for remedies as authorized in Subsection 2. If for any reason the tax is not paid when due, interest at the rate of 6% on the amount of such tax shall be calculated beginning with the due date of the tax and penalty of 5% shall be added to the flat rate of such tax for nonpayment thereof. Where suit is brought for the recovery of this tax or other appropriate remedy undertaken, the person shall be liable therefore shall, in addition, be responsible and liable for the costs of collection.
