The Township of Wilkins hereby levies and imposes on each individual
engaged in any occupation within the territorial limits of the Township
of Wilkins 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 Wilkins, provided
that all individuals deriving less than $12,000 per year from all
sources of income shall be exempt from the local services tax hereby
levied. The local service tax in the amount as herein levied is due
in its entirety to the Township of Wilkins and is not subject to sharing
with the Woodland Hills School District.
Beginning with the first day of January, each occupation as
herein before defined, engaged in within the limits of the Township
of Wilkins shall be subject to a local services tax in the amount
of $52 per annum, said tax to be paid by the individual so engaged.
Each employer within the Township of Wilkins, as well as those employers situated outside the Township of Wilkins, is hereby charged with the duty of collecting from each of his employees engaged by him, and performing for him within the Township of Wilkins, said tax of $52 per annum, and making a return and payment thereof to the Occupation Tax Officer. Further, each employer may not deduct more than $1 per week from employee's salary, wages or commission, and whether or not part or all such services are performed within the Township of Wilkins. Each employer shall deduct said tax over the course of the year as set forth in §
398-31, herein, 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 Wilkins.
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 estimated
due dates, whichever first occurs.
Each individual who shall have more than one occupation within
the Township of Wilkins 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.
All self-employed individuals who perform services of any kind or type, engaged in any occupation or profession within the Township of Wilkins shall be required to comply with this article and pay the tax to the officer, on or before April 30 of the fiscal year, 30 days after the month as he is engaged in an occupation subjecting him to the tax, and in no event after the designated due dates as set forth in §
398-31, herein whichever first occurs. The failure to receive notice shall not relieve any person subject to this article from the payment of any taxes imposed by the Township of Wilkins, and such taxpayer shall be charged with the taxes as though he had received notice.
All employers and self-employed individuals residing and having
their place of business outside the Township of Wilkins, but who perform
services of any type or kind, or engage in any occupation or profession
within the Township of Wilkins, are by virtue thereof bound by and
subject to the provisions, penalties and regulations promulgated under
this article with the same force and effect as though they were residents
of the Township of Wilkins. Further, any individual engaged in an
occupation within the Township of Wilkins, and an employee of a nonresident
employer may, for the purpose of this article be considered a self-employed
person, and in the event this tax is not paid, the Township of Wilkins
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 article as it applies to payment, reporting
and any other applicable provision of this article.
[Amended 1-12-2009 by Ord. No. 995; at time of adoption of Code (see
Ch. 1, General Provisions, Art. I)]
This article shall be enforced by action brought before a Magisterial
District Judge in the same manner provided for the enforcement of
summary offenses under the Pennsylvania Rules of Criminal Procedure.
Whoever fails to comply with the provisions of this article, including
but not limited to the registration requirement, or makes any false
or untrue statement on his registration or tax return or who refuses
to permit inspection of the books, records or accounts of any business
in his custody when the right to make such inspection by the Tax Collector
is requested and whoever fails or refuses to file a return required
by this article shall, upon conviction in a summary proceeding, pay
a fine of not more than $1,000, plus the costs of prosecution, and
in default of the payment of the fine and costs of prosecution, shall
be imprisoned for a period not exceeding 30 days. Where the taxpayer
is a firm or association, the fine or penalty may be imposed upon
any of the partners or members thereof and, in the case of corporations,
upon any of the officers thereof. Each day on which any person violates
this article shall be considered as a separate offense and shall be
punishable as such as hereinbefore provided.