[Adopted 10-8-2007 by Ord. No. 2007-03]
As used in this article, unless the context indicates clearly
a different meaning, the following words shall have the meanings set
forth below:
The Borough of Catawissa, Columbia County, Pennsylvania.
Salaries, wages, commissions, tips, bonuses, fees, or any
other earned income.
The Catawissa Borough Manager or designated representative.
Any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, limited liability entity,
governmental agency or any body engaged in business or situated in
the Borough employing one or more employees engaged in any occupation
other than household employees.
Includes any livelihood, job, trade, profession, business
or enterprise of any kind, including services, household or other
for which any compensation is received.
The tax imposed by this article.
Any natural person liable for the tax levied by this article.
A.
A tax under the Act of December 31, 1965, P.L. 1257, as amended,
known as the "Local Tax Enabling Act,"[1] is hereby levied upon the privilege of engaging in occupation
within the Borough from the effective date hereof for the calendar
year 2006 and thereafter in each following calendar year. Each natural
person who exercises such privilege for any length of time shall pay
tax in the amount of $10 in accordance with the provisions of this
article; provided, however, that the tax hereby levied shall not be
imposed upon any natural person whose compensation during the tax
year is less than $12,000.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
A.
Every employer shall, within 30 days after the effective date of
this article or within 30 days after first becoming an employer, register
with the Emergency and Municipal Services Tax Collector the employer's
names, address, and such other information as the Emergency and Municipal
Services Tax Collector may require.
B.
Each taxpayer or employer who becomes subject to the tax or the withholding
provisions of the ordinance and/or resolution shall file the required
returns and pay the tax due on or before April 30, July 31, or October
31 of the current year, or January 31 of the subsequent year for those
persons employed since the prior reporting period. If a taxpayer fails
to file timely returns to pay the tax in a timely manner, the taxpayer
will also be liable for any costs incurred by the Tax Collector in
collection of the delinquent tax.
C.
Any employer who discontinues business or ceases operation before
December 31 of any tax year shall, within 15 days after discontinuing
business or ceasing operation, file the return hereinabove required
and pay the tax to the Emergency and Municipal Services Tax 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 deduct the tax as required by this section or who fails
to pay such tax to the Emergency and Municipal Services Tax Collector
shall be liable for such tax in full as though the tax had originally
been levied against such 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 shall maintain adequate
records concerning such employees.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under § 301-20 of this article shall file a return on a form prescribed by the Emergency and Municipal Services Tax Collector and shall pay the tax directly to the Emergency and Municipal Services Tax Collector. Each such taxpayer who first becomes subject to the tax on or before March 31 of any tax year shall file the return and pay the tax on or before April 30 of the same tax year, and each such taxpayer who first becomes subject to the tax after March 31 of any tax year shall file the return and pay the tax on or before July 31 of the same tax year, October 31 of the same tax year of January 31 of the following year, whichever of such payment dates first occurs at least 30 days after the taxpayer first 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.
Any person who has compensation less than $12,000 per year from
any and all occupations(s) shall be exempt from this article and,
upon application to the Emergency and Municipal Services Tax Collector,
shall be entitled to receive a refund of tax paid by him or on his
behalf.
The Emergency and Municipal Services Tax Collector, on behalf
of the Borough, shall collect and receive the taxes, interest, fines,
and penalties imposed by this article and shall maintain records showing
the amounts received and the dates such amounts were received. The
Emergency and Municipal Services 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 deductions, requirements
for evidence and records and provisions for the examination and correction
of returns. The Emergency and Municipal Services Tax Collector and
agents designated by him may examine the records of any employer or
supposed employer or of any taxpayer or supposed taxpayer in order
to ascertain the tax due or verify the accuracy of any return. Every
employer or supposed employer and every taxpayer or supposed taxpayer
shall give the Emergency and Municipal Services Tax Collector and
any agent designated by him all means, facilities and opportunity
for the examinations hereby authorized.
The Emergency and Municipal Services 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 Emergency and Municipal Services Tax Collector shall 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 Emergency and Municipal Services Tax Collector, the Emergency
and Municipal Services Tax Collector shall refund the amount of the
overpayment to the person who paid under protest.
Whoever makes any false or untrue statement on any record required
by this article, or whoever refuses inspection of his books, records
or accounts in his custody and control setting forth the number of
employees subject to this tax who are in his employment, or whoever
fail or refuses to file any return required by this article, or whoever
fails to collect or withhold or, having collected and withheld, fails
to pay the tax due, shall, upon conviction before any Magisterial
District Judge, be sentenced to pay a fine or penalty to the Borough
of not more than $600 for each offense. 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 or any employer
who violates the requirements set forth above.
