[Adopted 11-7-2007 by Ord. No. 532]
This article shall be known and may be cited as the "Collegeville Borough Local Services Tax Ordinance."
A. 
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meaning herein indicated:
COLLECTOR or TAX COLLECTOR
The person appointed by the Borough Council to collect the local services tax levied by this article and to administer the provisions thereof.
CORPORATION
Any corporation or joint stock association, organized under the laws of the United States, the Commonwealth of Pennsylvania, or any other state, territory, or foreign country or dependency.
EMPLOYER
An individual, partnership, association, corporation, governmental body, or unit or agency or other entity who or that employs one or more persons on a compensation basis.
INCOME FROM ALL SOURCES
All income such as earned income and net profits from sources within the political subdivision.
NONRESIDENT
An individual, fiduciary, partnership or other entity domiciled outside Collegeville Borough.
OCCUPATION
Any enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, association, or any other entity, whereby any wage, salary, commission or other remuneration is earned.
PERSON
A natural person, partnership, association, corporation or fiduciary. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
RESIDENT
An individual, partnership, association or other entity domiciled in Collegeville Borough.
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION
Includes salaries, wages, commissions, bonuses, incentive payments, fees and tips that may accrue or be received by an individual for services rendered, whether directly or through an agent and whether in cash or in property but shall not include periodic payments for sick or disability benefits and those commonly recognized as old-age benefits, retirement pay, or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment, nor public assistance or unemployment compensation payments, nor any wages or compensation paid by the United States to any person for active service in the Army, Navy or Air Force of the United States nor any bonus or additional compensation paid by the United States or the Commonwealth of Pennsylvania or any other state for such services.
TAXPAYER
A person required hereunder to file a return on earnings or net profits or to pay a tax thereon.
B. 
The singular shall include the plural and the masculine shall include the feminine and the neuter.
A. 
A tax is levied at the maximum amount authorized by the State Legislature, which is currently $52 per year for any of the following purposes:
(1) 
Police, fire or emergency services (25% of the revenue shall be used in this category).
(2) 
Road construction and maintenance.
(3) 
Property tax reduction.
(4) 
Property tax relief through a homestead/farmstead exclusion (implementation date for any property tax reduction is January 1, 2009).
B. 
The taxes levied under Subsections B(1) and (2) shall relate to and be imposed as follows:
(1) 
Upon all nonresidents who carry on an occupation in Collegeville Borough.
(2) 
Upon all residents who carry on an occupation in Collegeville Borough.
A. 
Those persons who are subject to the tax pursuant to § 612-43 of this article, but earn less than $12,000 annually of income from all sources shall be exempted herefrom upon the filing of an exemption certificate with their employer that they anticipate earning less than such stated amount due to seasonal employment or otherwise.
B. 
Also exempt are disabled veterans and members of the Armed Forces Reserves who are on active duty during the tax year. Any disabled veteran claiming exemption shall provide documentation of disabled status from the United States Veterans Administration.
A. 
Every self-employed person or employer who employs one or more persons on a salary, wage, commission or other compensation basis whose earnings are subject to the tax imposed by this article shall deduct the amount of tax levied by this article from the salaries, wages or compensation paid to the employee. The tax shall not be withheld in a lump sum but shall be deducted in equal installments calculated by dividing the total tax amount by the number of payroll periods.
B. 
The tax shall be paid to the collector on a form furnished by the collector, and shall include the employee's home address and social security number. Taxes are due within 30 days after the end of each quarter.
C. 
If an employee claiming an income exemption ultimately earns more than $12,000 annually of income from all sources, the employer shall withhold the amount then due and owing in a lump sum and continue payroll deductions for the balance of the calendar year.
The Borough Council of Collegeville Borough shall designate a Tax Collector by resolution, and the compensation of such Collector for the collection of the local services tax shall be fixed by the Council by resolution. The Collector shall collect and receive all taxes imposed by this article, furnish receipts for their payment, keep records showing amounts received by him from all taxpayers and the dates of such receipts, and keep such other records as may be from time to time required by the Borough Council.
The Tax Collector is hereby charged with the enforcement of the provisions of this article and is authorized and empowered as follows:
A. 
To administer and enforce the provisions of this article and all rules and regulations prescribed, adopted, and promulgated by Borough Council relating to the enforcement and administration hereof and consistent with such rules and regulations shall have the power and authority to reexamine and correct any and all returns filed hereunder, and to compute, settle, resettle and discharge any or all taxes hereby levied.
B. 
The Collector or any agent or employee of the Borough authorized in writing by the Collector is hereby authorized and empowered to examine the books, papers and records of any employer or taxpayer in order to verify the accuracy of any return made, or if no return was made, to ascertain the tax imposed by this article. Every such employer or taxpayer is hereby directed and required to give to the said Collector or a duly authorized agent or employee of the Borough the means, facilities and opportunity for such examination and investigations as are hereby authorized. The Collector is hereby authorized to examine any person under oath concerning any income which was or should have been returned for taxation, and to this end may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, who he believes to have knowledge of such income.
C. 
Any information gained by the Collector or any authorized agent or employee of the Borough as a result of any returns, investigations/hearings or verification required or authorized by this article, shall be confidential except for official purposes and except where disclosure of the contents thereof is required by proper judicial order or decree, or as otherwise provided by law, and any person or agent who divulges any information so obtained shall, upon conviction thereof, be subject to a fine or penalty not to exceed $600 and costs for each offense, or to undergo imprisonment for not more than 30 days for the nonpayment of such fine or penalty and costs.
The Borough Council of Collegeville Borough shall be empowered to adopt by resolution additional rules and regulations pertaining to this article.
All taxes imposed by this article remaining unpaid after they become due shall bear interest at the rate of 6% per year and shall be payable by the employer (the party responsible for collecting and/or paying the tax to the Collector) or by the taxpayer if he or she is self-employed.
All taxes imposed by this article, together with all interest accruing thereon, shall be recoverable by the Borough as other debts are recoverable.
Any violator of any provision of this article shall, upon conviction thereof, be sentenced to pay a fine not exceeding $600 and costs and, in default of payment thereof, shall be subject to imprisonment for a term not to exceed 30 days. Each day that a violation of this article continues shall constitute a separate offense.
The tax imposed by this article shall not apply to any person as to whom it is beyond the legal power of Collegeville Borough to impose the tax or duties herein provided.
Taxpayers who fail to file a certificate of exemption may seek a refund if the taxpayer earns less than $12,000 in annual income from all sources or if the taxpayer falls into another exemption category or is due a refund because of cumulative payment of the tax.
This article and the tax herein levied shall be effective for the year 2008 and on a continuing annual basis, unless the rate of said tax is subsequently changed.