[Adopted 11-22-2005 by Ord. No. 974 (Ch. 24, Part 3, of the 2006 Code
of Ordinances)[1]]
[1]
Editor's Note: Ordinance No. 1005, adopted 12-28-2008,
provided for the imposition of a local services tax (formerly the
emergency and municipal services tax) of $52 per year on individuals
engaged in an occupation within the Borough of Folcroft earning over
$12,000 per year, as if fully set forth herein. Complete copies of
Ord. No. 1005, any subsequent reenactments, and the annual tax levy
ordinances are on file in the Borough offices.
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context or language clearly indicted or requires a different meaning.
The person, company, or business that is appointed by resolution
by the Borough of Folcroft to collect the emergency and municipal
services tax.
A tax of $52 per year levied on each engagement in any occupation
as hereinbefore defined, within the Borough of Folcroft boundary limits.
An individual, partnership, association, corporation, governmental
body, agency, or entity employing one or more persons on a salary,
wage, commission or other compensation basis, including a self-employed
person.
Any person, male or female engaged in any occupation, trade
or profession within the Borough of Folcroft boundaries who attains
or is over the age of 18 years on the first day of January of the
current tax year.
Any trade, profession, business, or undertaking of type kind
or character, including services, domestic or other, carried on or
performed within the Borough of Folcroft boundary limits for which
compensation is charged or received, whether by means of salary, wages,
commissions or fees for services rendered.
The Borough of Folcroft hereby levies and imposes on each individual
engaged in an occupation during the fiscal year within the Borough
of Folcroft boundary limits an emergency and municipal services tax
for the year beginning in 2006 and going forward. The tax is in addition
to all other taxes of any kind or nature heretofore levied by the
Borough of Folcroft. The emergency and municipal services tax revenue
is restricted for the following uses: police and fire and emergency
services; road construction and/or maintenance; reduction of property
taxes. The tax as provided by this article shall be paid four times
per fiscal year. The tax is to be paid by the end of each quarter
(March 31, June 30, September 30 and December 31) of each year in
thirteen-dollar installments.
Beginning with the first day of January, in each fiscal year,
every individual engaged in an occupation as hereinbefore defined
within the Borough of Folcroft, and earning more than $12,000 between
January 1 and December 31 of said year, shall be required to pay an
emergency and municipal services tax in the amount of $52 per annum.
Individuals earning $12,000 or less shall make application for a refund/or
credit for the tax paid after the expiration of the fiscal year. Proof
of actual income shall be required as part of making the application
for the refund/or credit.
Each employer within the Borough of Folcroft, as well as employers
situate outside the Borough of Folcroft but who engage in business
within the Borough of Folcroft, is hereby charged with the duty of
collecting from each of his employees engaged by him and performing
for him within the Borough of Folcroft said tax of $52 per annum and
making a return and payment thereof to the appointed Tax Administrator.
Each employer shall deduct this tax from employee in his employ, whether
said employee is paid by salary, wages or commission, and whether
or not part or all such services are performed within the Borough
of Folcroft.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to him by the Borough of Folcroft.
It is further provided that if the employer fails to file said return
and pay said tax, the employer shall be responsible for the payment
of the tax in full and as though the tax had original been levied
against him.
Each employer shall use his employment records from the first
day of January to the 31st day of December for determining the number
of employees from whom said tax shall be deducted and paid over to
the appointed Tax Administrator. In the event that new employees start
after the of April 30, for payment, the payment for new employees
shall be made at time of the beginning of their first pay as designated
by the rules and/or regulations promulgated by the Borough or the
appointed Tax Administrator.
Each individual who shall have more than one occupation within
the Borough of Folcroft 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
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 services of any type or kind or engage in any type or kind or engage in any occupation within the Borough of Folcroft boundary limits shall be required to comply with this article and pay the tax to the appointed Tax Administrator on or before April 30 of each fiscal year or thereafter in accordance with the payment schedule specified in § 550-37 above in the event that said individual becomes subject to this article after March 31 of any fiscal year.
All employers and self-employed individuals residing or having
their places of business outside of the Borough of Folcroft but who
perform services of any type or kind, or engage in any occupation
or profession within the Borough of Folcroft, do by virtue thereof
agree to be 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 Borough of Folcroft. Any
individual engaged in an occupation within the Borough of Folcroft
and an employee of a nonresident employer shall, for the purpose of
this article, be considered a self-employed person; in event this
tax is not paid, the Borough shall have the option of proceeding against
either the employer or employee for the collection of this tax as
hereinafter provided.
A.
It shall be duty of the appointed Tax Administrator 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 appointed Tax Administrator is hereby charged with the administration
and enforcement of this article and is hereby charged and empowered
to prescribe, adopt, promulgate rules and regulations relation to
any pertaining to the administration and enforcement of this article
including provisions for the examination of the payroll records of
any employer subject to this article; the examination and correction
of any return made in compliance with this article and any payments
alleged or found to be incorrect, or as to which overpayment is claimed
or found to have occurred. Any aggrieved by any decision of the appointed
Tax Administrator shall have the right to appeal to the Court of Common
Pleas of Delaware County as in other cases provided.
C.
The appointed Tax Administrator 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 shall be required to give the appointed
Tax Administrator 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 date set forth, the appointed Tax Administrator
shall have the authority to sue 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 and an additional penalty of 1/2 of
1% of the amount of the unpaid tax for each month or fraction thereof
during which the tax remains unpaid, shall be added and collected.
Where suit is brought for recovery of this tax, the individual liable
therefor shall, in addition, be responsible and liable for the costs
of collection and the interest and penalties imposed.
[Amended 11-21-2006 by Ord. No. 990]
Any person who fails, neglects, or refuses to make any declaration
or return required by this article or resolution, any employer who
fails, neglects or refuses to register or to pay the tax deducted
from his employees any person who refuses to permit the appointed
Tax Administrator or any agent designated by the administrator to
examine his books, records and papers, any person who knowingly makes
any incomplete false or fraudulent return or attempts to do anything
whatsoever to avoid the full disclosure in order to avoid the payment
of the whole or any part of the tax imposed by this article shall
upon conviction thereof before any court of competent jurisdiction,
be sentenced to pay a fine of not more than $600 for each offense,
and costs and attorneys fees and, in default of payment of said fine,
fees and costs, to be imprisoned for a period not exceeding 30 days.
The failure of any person to receive or procure forms for making the
declaration or returns required by this article shall not excuse him
from making such declarations or returns.
The Borough of Folcroft Council shall appoint the Tax Administrator
with the responsibilities as provided herein in this article. The
Council shall fill said position by resolution. Any and all rules
and regulations that Council requires to administer and or enforce
this article shall be provided by resolution. The appointed Tax Administrator
will be the Elected Tax Collector of the Borough of Folcroft hereby
authorized to collect this tax by resolution.
