[Adopted 3-21-1966 by Ord. No. 10]
The following words and phrases when used in this article, shall
have the meaning ascribed to them in this section, except where the
context or language clearly indicates or requires a different meaning.
An individual, partnership, association, corporation, governmental
body, agency, or other entity employing one or more persons on a salary,
wage, commission or other compensation basis, including a self-employed
person.
Indicates the singular, and plural number as well as male,
female, and neuter gender.
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township of Nottingham.
Any trade, profession, business, or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the limits of the Township of Nottingham for
which compensation is charged or received whether by means of salary,
wages, commissions or fees for services rendered.
The occupation privilege tax in the amount of $10 levied
by this chapter.
The Township of Nottingham hereby imposes, levies and assesses
for general revenue purposes, on each occupation engaged in by individuals
within the limits of said Township, for the calendar year of 1966,
an occupation privilege tax. This tax is in addition to all other
taxes of any kind levied by said Township, and shall become effective
on or after the first day of April, 1966.
Beginning with the effective date of this article, each occupation,
as hereinbefore defined, engaged in within the limits of the Township
of Nottingham shall be subject to an occupation privilege tax in the
amount of $10 for each and every year. Said tax to be paid by the
individual so engaged.
Each employer within the Township of Nottingham, as well as
those employers situated outside of the limits of the Township of
Nottingham, but who engage in business within said Township of Nottingham,
is hereby charged with the duty of collecting from each of his employees
engaged by him and performing for him within the Township of Nottingham
the said tax of $10, and making a return and payments thereof to Occupational
Tax Collector designated by the Supervisors of Nottingham Township.
Further each employer is hereby authorized to deduct this tax from
each employee in his employ, whether said employee is paid by salary,
wages, commission, and whether or not part or all of such services
are performed within the Township of Nottingham.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to him by the Occupational Tax
Collector designated by the Township of Nottingham.
Each employer shall use his employment records from the effective
date of this article to September 1, 1966, determining the number
of employes from whom said tax shall be deducted and paid over on
or before October 1, 1966, to the Occupation Tax Collector appointed
by the Supervisors of Nottingham Township. Supplemental reports shall
be made from time to time as new employees are added to the payroll
during the year.
Each individual who shall have more than one occupation within
the Township of Nottingham 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 deductions on a form to be
furnished to the employer by the Tax Collector, which form shall be
evidence of deduction having been made and when presented to any other
employer shall be authority for such employer to not deduct this tax
from the employee's wages, but to include such employee on his return
by setting forth his name, address, and the name and account number
of the employer who deducted this tax.
All self-employed individuals who perform services of any type
or kind, or engage in any occupation or profession within the Township
of Nottingham shall be required to comply with this article and pay
the tax to the duly designated Occupational Tax Collector on October
1, 1966, or as soon thereafter as he engages in an occupation.
All employers and self-employed individuals residing or having
their place of business outside of the Township of Nottingham, but
who perform services of any type or kind, or engage in any occupation
or profession with the Township of Nottingham, do by virtue thereof
agree to be bound by and subject themselves 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 Nottingham.
Further, any individual engaged in any occupation within the Township
of Nottingham and as 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 shall have the option
of proceeding against either the employer or employee for the collection
of this tax as hereinafter provided.
Any employed or self-employed individuals engaging in an occupation
within said Township of Nottingham who earns less than $1,000 per
annum from said occupation or occupations are hereby exempt from the
payment of such tax.
A.
It shall be the duty of the Occupational Tax Collector to accept
and receive payments of this tax and to keep a record thereof showing
the amount received by him from each employer or self-employed person
together with the date the tax was received.
B.
The duly designated Occupational Tax Collector is hereby charged
with the administration and enforcement of this article and is hereby
charged and empowered to prescribe, adopt, promulgate rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including provisions for the examination of the payroll
records of any employer subject to this chapter, the examination and
correction of any return made in compliance with this article 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 duly designated Occupational Tax Collector shall have
the right to appeal to the Court of Common Pleas of Washington County
as in other cases provided.
C.
The duly designated Occupational Tax Collector 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, to ascertain the tax due. Each employer is hereby
directed and required to give the duly designated Occupational Tax
Collector the means, facilities and opportunity for such examination.
A.
In the event that any tax under this article remains due or unpaid
30 days after the due dates above set forth, the duly designated Occupational
Tax Collector may use for the recovery of any such tax due or unpaid
under this article together with interest and penalty.
B.
If for any reason the tax is not paid when due, interest at the rate
of 6% on the amount of said tax shall be calculated beginning with
the due date of said tax and a penalty of 5% shall be added to the
flat rate of said tax for nonpayment thereof. Where suit is brought
for the recovery of this tax, the individual liable therefor shall,
in addition, be responsible and liable for the costs of collection.
Whoever makes any false or untrue statement on any return required
by this article or who 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 fails or
refuses to file any return required by this article, shall, upon conviction
before any Magisterial District Judge, be sentenced to pay a fine
of not more than $100 for each offense and in default of payment of
said fine be imprisoned in Washington County Jail for a period not
exceeding 30 days for each offense. It is further provided that the
action to enforce the fines and penalty herein provided may be instituted
against any person in charge of the business of any employer who has
failed or refuses to file a return required by this article.
A.
Nothing contained in this article shall be constructed to empower
the Township of Nottingham to levy and collect the tax hereby imposed
on any occupation not within the taxing power of the Township of Nottingham
under the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
B.
If the tax hereby imposed under the provisions of this article shall
be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States or of the laws of the Commonwealth
of Pennsylvania as to any individual, the decision of the court shall
not affect or impair the right to impose or collect said tax, or the
validity of the tax so imposed, on other persons or individuals as
herein provided.
This article shall become effective on May 1, 1966.
