[Ord. No. 11-13-2007,
11/13/2007, § 1]
The following words and phrases, when used in this Part shall
have the meanings ascribed to them in this section, except where the
context or language clearly indicates or requires a different meaning:
The area within the limits and jurisdiction of Hemlock Township,
Columbia County, Pennsylvania.
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.
The twelve-month period beginning January 1 and ending December
31.
And indicate the singular and plural number, as well as male,
female, and neuter gender.
Any person, male or female, who attains or is over the age
of 18 years on the first day of January, engaged in any occupation,
trade, or profession within the limits of Hemlock Township.
The person, public employee, or private agency designated
by Hemlock Township to collect and administer the local services tax
hereby imposed.
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 Hemlock Township, for which compensation
is charged or received by means of salary, wages, commissions or fees
for services rendered.
The local services tax in the amount of $47 levied by this
Part.
[Ord. No. 11-13-2007,
11/13/2007, § 2]
The Board of Supervisors hereby levies and imposes on each individual
engaged in their principal occupation within the territorial limits
of Hemlock Township during this fiscal year, and each fiscal year
thereafter, a local services tax. This tax is in addition to all other
taxes of any kind or nature heretofore levied by Hemlock Township;
provided, that all individuals deriving less than $12,000 per year
from all sources of income shall be exempt from the local services
tax hereby levied. The local services tax in the amount herein set
forth may be subject to the sharing provisions as set forth in applicable
law.
[Ord. No. 11-13-2007,
11/13/2007, § 3]
Beginning with the first day of January, each person engaged
in their principal occupation as hereinbefore defined, engaged in
within the limits of Hemlock Township, shall be subject to a local
services tax in the amount of $47 per annum, said tax to be paid by
the individual so engaged.
[Ord. No. 11-13-2007,
11/13/2007, § 4]
Each employer within Hemlock Township, as well as those employers situated outside Hemlock Township, is hereby charged with the duty of collecting from each of his employees engaged by him, and performing for him within Hemlock Township, the said tax of $47 per annum, and making a return and payment thereof to the Tax Officer. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether the said employee is paid by salary, wages, or commission and whether or not part or all such services are performed within Hemlock Township. Each employer shall deduct said tax as set forth in § 24-206 herein unless the tax has previously been withheld from the employee in the payroll period by another employer or if an employee has filed an exemption certificate with the employer stating the employee would make less then $12,000 in a calendar year. Upon receipt of the exemption certificate, the employer shall not withhold the tax until such time as the employee's income had reached $12,000. It is the intent of this provision that no person shall pay more than $52 in any calendar year as a local services tax, irrespective of the number of political subdivisions in which such person may be employed within the calendar year. In the case of concurrent employment, the taxing jurisdiction with priority shall be determined by determining where the person is primarily employed or has his principal office, where the person resides and works and where the person is employed closest to his place of residence.
[Ord. No. 11-13-2007,
11/13/2007, § 5]
Each employer shall register with the Tax Officer within 30
days after first becoming an employer in Hemlock Township. Each employer
shall prepare and file a return showing a computation of the tax on
forms to be supplied by the Tax Officer. On each occasion the tax
is due, each employer shall provide to the Tax Officer the name and
address of each employee from whom the tax was withheld or not withheld,
as the case may be, and such other information as the Tax Officer
may require. It is further provided that if the employer fails to
file said return and pay said tax, whether or not he makes collection
thereof from the salary, wages, or commissions paid by him to said
employee, the employer shall be responsible for the payment of the
tax in full as though the tax had originally been levied against him.
The failure to receive notice shall not relieve the employer or any
person subject to this Part from the withholding or payment of any
taxes imposed by Hemlock Township and such employer or taxpayer, as
the case may be, shall be charged with the taxes as though he had
received notice.
[Ord. No. 11-13-2007,
11/13/2007, § 6]
As to each taxpayer employed for any length of time on or before
December 31, 2007, each employer shall deduct the tax from the compensation
payable to the employee on a per payroll period basis (combined tax
rate divided by the number of payroll periods in the year amount of
tax withheld per payroll period). The employer shall file a return
on or before the last day of April, July, October, and January, on
a form prescribed by the Tax Officer and pay to such Collector the
full amount of tax deducted from each three-month period within 30
days of the end of each quarter.
[Ord. No. 11-13-2007,
11/13/2007, § 7]
Each individual who shall have more than one occupation within
Hemlock Township 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 deduction on a form to be furnished
by the employer and acceptable to the Tax Officer, which form shall
be evidence of deduction having been made, and when presented to any
other employer shall be authority for such other employer to not deduct
this tax from the employee's wages. However, the name of such employee
shall be included in a quarterly return of the employer to the Local
Services Tax Officer by setting forth the name and address of such
employee, and the name, address and account number of the employer
who actually deducted this tax.
[Ord. No. 11-13-2007,
11/13/2007, § 8]
All self-employed individuals who perform services of any kind or type, engaged in any occupation or profession within Hemlock Township shall be required to comply with this Part and pay the tax to the Tax Officer as set forth in § 24-206 herein. The failure to receive notice shall not relieve any person subject to this Part from the payment of any taxes imposed by Hemlock Township, and such taxpayer shall be charged with the taxes as though he had received notice.
[Ord. No. 11-13-2007,
11/13/2007, § 9]
All employers and self-employed individuals residing and having
their place of business outside Hemlock Township but who perform services
of any type or kind, or engage in any primary occupation or profession
within Hemlock Township are by virtue thereof bound by and subject
to the provisions, penalties and regulations promulgated under this
Part. Further, any individual engaged in an occupation within Hemlock
Township; and, an employee of a nonresident employer may, for the
purpose of this Part be considered a self-employed person, and in
the event this tax is not paid, Hemlock Township shall have the option
of proceeding against either the employer or employee for the collection
of this tax as hereinafter provided. Each such employer and individual,
as the case may be, shall be subject to the provisions of this Part
as it applies to payment, reporting, and any other applicable provision
of this Part.
[Ord. No. 11-13-2007,
11/13/2007, § 10]
1.
It shall be the duty of the Local Services Tax Officer to accept
and receive payments of this tax and to keep a record thereof showing
the amount received from each employer or self-employed person, together
with the date the tax was received.
2.
The Local Services Tax Officer is hereby charged with the administration
and enforcement of this Part, and is hereby charged and empowered
to prescribe, adopt, and promulgate rules and regulations relating
to any matter pertaining to the administration and enforcement of
this Part, including provisions for the examination of the payroll
records of any employer subject to this Part, the examination and
correction of any return made in compliance with this Part, and any
payment alleged or found to be incorrect or to which overpayment is
claimed or found to have occurred. Any person aggrieved by any decision
of the Local Services Tax Officer shall have the right to appeal in
accordance with the provisions of the Local Taxpayers Bill of Rights
or to a court of competent jurisdiction, as in other cases provided.
3.
The Local Services Tax Officer is hereby authorized to examine the
books and payroll 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 Local Services Tax Officer the means, facilities and opportunity
to examine such books and payroll of the employer, and to ascertain
the tax due, if any.
[Ord. No. 11-13-2007,
11/13/2007, § 11]
1.
In the event that any tax under this Part remains due or unpaid for
30 days after the due date above set forth, the Local Services Tax
Officer may sue for the recovery of any such tax due or unpaid under
this Part, together with interest and penalty.
2.
If said tax is not paid when due, interest at the rate of 6% per
annum shall be calculated, beginning with the due date of said tax,
and a penalty of 10% shall be added to the flat rate of said tax for
the nonpayment thereof. Where suit is brought for the recovery of
this tax, the individual liable therefore shall, in addition, be responsible
and liable for the costs of collection and reasonable attorney fees.
[Ord. No. 11-13-2007,
11/13/2007, § 12]
1.
The following individuals are exempt from the local services tax
set forth in this Part:
[Ord. No. 11-13-2007,
11/13/2007, § 13; as amended by Ord. No. 11-11-2014, 11/11/2014]
Whoever makes false and untrue statements on any return required
by this Part, or who refuses inspection of the books, records and
accounts in his custody and control setting forth the number of employees
in his employment subject to this tax, or whoever fails or refuses
to file any return required by this Part, upon conviction thereof
in an action brought before a magisterial district judge in the manner
provided for the enforcement of summary offenses under the Pennsylvania
Rules of Criminal Procedure, shall be sentenced to pay a fine of not
more than $1,000 plus costs and, in default of payment of said fine
and costs, to a term of imprisonment not to exceed 90 days. Each day
that a violation of this Part continues or each section of this Part
which shall be found to have been violated shall constitute a separate
offense.
[Ord. No. 11-13-2007,
11/13/2007, § 16]
The tax herein imposed and this Part herein enacted is in pursuance
of authority granted by the provisions of the Local Tax Enabling Act
approved by the General Assembly of the Commonwealth of Pennsylvania
on December 31, 1965, as amended by Act 7 of 2007.
