[Adopted 9-17-1991 by Ord. No. 320; amended in its entirety 3-15-2005 by Ord. No. 376]
[1]
Editor's Note: The title of this article was changed from
"Emergency and Municipal Services Tax" to "Local Services Tax" 12-18-2007
by Ord. No. 383, effective 1-1-2008. This ordinance also provided
for updating all references to "emergency municipal services tax"
and "emergency municipal services tax collector" to "local services
tax" and "local services tax collector," respectively. Section 2 of
Ord. No. 383 provided: "Those sections of Ordinance No. 376 and/or
all other ordinances or parts of all other ordinances are repealed
insofar as they conflict with the provisions of this ordinance; however,
such repeal shall not affect any act done or any liability or violation
accrued under any such prior ordinance herein repealed or superseded.
Furthermore, all such liabilities or violations of any repealed or
superseded ordinances shall continue and may be enforced in the same
manner as if such repeal or supersession had not been made. Moreover,
any offense or violation committed and any penalty or forfeiture incurred
under any such ordinance, herein repealed or superseded, may be prosecuted
in the same manner as if this ordinance had not been approved."
This article shall be known and cited as the "Local Services
Tax Ordinance."
As used in this article, the following words and phrases shall
have the meanings prescribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning:
The Borough of Glen Osborne.
The Council of the Borough of Glen Osborne.
The person, persons, public or private agency, association
and/or corporate entity designated by the Borough Council to collect
the tax and to carry out and administer the provisions of this article.
Salaries, wages, commissions, tips, bonuses, fees, gross
receipts or any other income.
Consistent with Act 7, as enacted by the State Legislature,
income earned and net profits obtained from sources within the political
subdivision known as the Borough of Glen Osborne.
[Added 12-18-2007 by Ord.
No. 383[1]]
Any persons, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency,
or any other body engaged in business or situated in the Borough employing
one or more employees engaged in any occupation, other than domestic
servants.
Any livelihood, job, trade, profession, business or enterprise
of any kind, including services, domestic or other, for which monetary
compensation is received or charged.
The tax imposed by this article.
Any natural person liable for the tax levied by this article.
[1]
Editor's Note: This article provided an effective date of
1-1-2008.
For those purposes referenced in § 22.2 of the Local
Tax Enabling Act, 53 P.S. § 6922.2, as amended, a tax in
the amount of $52 is hereby levied upon the privilege of engaging
in an occupation within the Borough in the calendar year 2005 and
in each succeeding calendar year. Each natural person who exercises
such privilege for any length of time shall pay the tax in accordance
with the provisions of this article, provided the tax hereby levied
shall not be levied upon any natural person whose total income during
the subject calendar year is less than $12,000. Any taxpayer who pays
the tax during a calendar year but whose total income at the end of
that calendar year is less than $12,000 shall be entitled to a refund
of the tax for that year.
[Added 12-18-2007 by Ord.
No. 383[1]]
There shall be no change in the exemption for those earning
less than $12,000 per annum. Those persons earning less than $12,000
per annum are exempt from paying the local services tax to the Borough.
Disabled veterans and members of the armed forces reserves on active
duty are hereby exempt from paying the tax during the tax year they
serve on active duty. However, this tax shall be pro-rated for those
persons serving in the armed forces on active duty, where the tax
years overlap. The Borough will provide uniform exemption forms, as
prepared by the Department of Community and Economic Development (hereinafter,
the "DCED"), that will be available for filing with the Borough.
[1]
Editor's Note: This article provided an effective date of
1-1-2008.
A.
Every employer shall, within 15 days after the effective date of
this date of this article or within 15 days after first becoming an
employer, register with the Collector by providing the employer's
name, address and such other information deemed necessary or required
by the Collector.
B.
Deduction of tax.
[Amended 12-18-2007 by Ord. No. 383[1]]
(1)
Each employer within the Borough of Glen Osborne is hereby prohibited
from withholding a lump sum of the total, annual local services tax
due from an employee's paycheck. From herein, beginning on January
1, 2008, each employer within the Borough is hereby directed to withhold
a pro-rated amount of the total tax divided by the number of payroll
periods.
(2)
Employers shall not be required to deduct the local services tax
from any employees if the employee's earnings do not exceed $12,000
per annum. Those persons anticipating an annual income of less than
$12,000 may file a certificate, as prepared by the DCED, with the
Borough and the employer, along with supporting documentation such
as a W-2 form from the previous year. Once a certificate is filed,
the employer shall not withhold the local services tax.
(3)
If an employee ultimately earns more than $12,000 during the tax
year, the employer shall withhold the balance due in one lump sum.
(4)
After withholding, the employer is to remit to the Borough of Glen
Osborne the amount of local services tax withheld within 30 days after
the end of each quarter (i.e., within 30 days after April 30, June
30, September 30 and December 31).
(5)
The Borough of Glen Osborne may adopt procedures for the processing
of refund claims. Those who do not apply for a certificate may still
apply for a refund at year's end.
(6)
The Borough of Glen Osborne will provide a receipt to any taxpayer
upon request.
[1]
Editor's Note: This article provided an effective date of
1-1-2008.
C.
Any employer who discontinues business or ceases operation before
December 31 of the calendar year shall, within 15 days after discontinuing
business or ceasing operation, file the return hereinabove required
and pay the tax to the Collector.
D.
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 pay such tax to the Collector, shall be liable for such
tax in full, without deduction of any fees provided for in this section,
as though the tax had originally been levied against the employer.
E.
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 maintain adequate records
concerning such employees.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under § 130-34 of this article shall file a return on a form prescribed by the Collector and shall pay the tax directly to the Collector. Each such taxpayer who first becomes subject to the tax on or before March 31 of the calendar year shall file the return and pay the tax on or before April 30 of that calendar year, 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 or October 31 of the calendar year, or January 31 of the following calendar year, whichever of such payment dates first occurs, at least 30 days after the taxpayer becomes subject to the tax.
Both resident and nonresident taxpayers shall, by virtue of
engaging in an occupation within the Borough, be subject to the tax
and the provisions of this article.
The Tax Collector, on behalf of the Borough, shall collect and
receive the taxes, interests, fines and penalties imposed by this
article and shall maintain records showing the amounts received and
the dates such amounts were received. The Tax Collector shall prescribe
and issue all forms necessary for the administration of the tax and
may adopt and enforce regulations relating to any matter pertaining
to the administration of this article, including but not limited to
requirements for collection through employers, requirements for evidence
and records and provisions for the examination and correction of returns.
The Tax Collector and agents designated by the Collector may examine
the records of any employer or supposed employer or of any taxpayer
or supposed taxpayer in order to ascertain the tax due and verify
the accuracy of any return. Every employer or supposed employer and
every taxpayer or supposed taxpayer shall give the Tax Collector and
any agent designated by the Tax Collector all means, facilities and
opportunity for the examinations hereby authorized.
The Tax Collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this article 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 1/2 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 as well
as for interest and penalties. The 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 Tax Collector, then the Tax Collector shall refund the amount
of the overpayment to the person who paid under protest.
A.
Any person, firm or corporation or entity who violates a provision
of this article, or who fails to comply therewith, or with any of
the requirements thereof in a civil enforcement proceeding commenced
by the Borough, shall pay a civil penalty of not less than $100 nor
more than $600 for each violation, plus costs and reasonable attorney
fees incurred by the Borough in the enforcement proceedings. The civil
enforcement proceeding shall be initiated by complaint or by such
other means as may be provided by the Pennsylvania Rules of Civil
Procedure.
B.
A separate offense shall arise for each day or portion thereof in
which a violation is found to exist or for each section of this article
found to have been violated. All fines and penalties collected for
violation of this article shall be paid to the Borough Secretary.
C.
The Borough may also commence appropriate actions in equity, at law
or other to prevent, restrain, correct, enjoin, or abate violations
of this article.
D.
The initial determination of a violation of this article and the
service of notice of violation are hereby delegated to the Borough
Secretary, the Tax Collector and their designees and to any other
officer or agent that the Borough Secretary or Borough Council shall
deem appropriate.
The tax shall not apply to any subject of tax or person not
within the taxing power of the Borough under the Constitution of the
United States of America and the laws and Constitution of the Commonwealth
of Pennsylvania. If a final decision of a court of competent jurisdiction
holds any provision of this article or the application of any provision
to any circumstances to be illegal or unconstitutional, then the other
provisions of this article, or the application of such provision to
other circumstances, shall remain in full force and effect. This article
shall continue to effect on a calendar year basis without annual reenactment.
This article and the tax hereby imposed are adopted and levied
pursuant to the authority conferred by the Local Tax Enabling Act,
53 P.S. § 6901 et seq., as amended.
[Amended 12-18-2007 by Ord. No. 383[1]]
A minimum of 25% of the revenue collected from this tax must
be dedicated by the Borough to police, fire, and/or other emergency
medical services. The remainder may be used for any of the following:
A.
Road construction and maintenance;
B.
Property tax reductions; and
C.
Property tax relief through a homestead/farmstead exclusion, where
the implementation date for property tax reduction is as of January
1, 2009.
[1]
Editor's Note: This article provided an effective date of
1-1-2008.
[Added 12-18-2007 by Ord.
No. 383[1]]
The Borough Secretary shall file an exact copy of this article
with the Department of Community and Economic Development, together
with the name, position, and phone number of the Local Services Tax
Collector or officer responsible for compliance with this article.[2]
