[Ord. 2007-03, --/--/2007, § 101]
This tax is levied under the authority granted to the Township
of Vernon, Crawford County, Pennsylvania, by the Act of Assembly of
the Commonwealth of Pennsylvania known as Act 511, approved December
31, 1965, P.L. 1257, known as the "Local Tax Enabling Act," as amended
December 9, 2002, P.L. 1364, No. 166, and further amended December
1, 2004, P.L. 1729, No. 222, and further amended by Act No. 7, effective
June 21, 2007.
[Ord. 2007-03, --/--/2007, § 102]
The following words and phrases when used in this Part shall
have the following meanings ascribed to them in this section except
when the context or language indicates or requires a different meaning:
An individual, partnership, association, corporation, institution,
governmental body, agency, or other entity employing one of more persons
on a salary, wage, commission or other compensation basis including
a self-employed person.
Indicates the singular or plural number as well as male,
female and neutered gender.
For purposes of exemption from the tax herein imposed the
term "income from all sources" shall be limited to "earned income"
and "net profits" as defined in Division I of § 13 of the
Act of Assembly known as the Local Tax Enabling Act as amended and
supplemented from time to time and as more specifically defined in
Appendix A[1] attached to this Part and made a part hereof by reference
thereto.
Any natural person, male or female, engaged in an occupation,
trade or profession within the corporate limits of the Township of
Vernon, Crawford County, Pennsylvania.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or otherwise, carried
on or performed within the corporate limits of the Township of Vernon,
Crawford County, Pennsylvania for which compensation is received whether
by means of salary, wages, commission or fees for services rendered.
The United States Army Reserve; the United States Naval Reserve;
the United States Marine Corps Reserve; the United States Coast Guard
Reserve; the United States Air Force Reserve; and the Pennsylvania
Army National Guard or the Pennsylvania Air National Guard.
The Secretary/Treasurer of the Township of Vernon, Crawford
County, Pennsylvania.
Local services tax in the amount of $52 in 2008 and subsequent
years thereafter paid pursuant to the terms and conditions of this
Part.
The area within the corporate limits of the Township of Vernon,
Crawford County, Pennsylvania as now established or as may be enlarged
in the future by operation of law.
[1]
Editor's Note: Appendix A is on file in the Township
offices.
[Ord. 2007-03, --/--/2007, § 103]
For the purposes as set forth in § 24-204 of this Part a local services tax is hereby levied upon the privilege of engaging in an occupation within the Township of Vernon, Crawford County, Pennsylvania, from January 1, 2008, or from the effective date of this Part whichever shall first occur. The tax established by this Part, i.e., the local services tax may be levied, assessed and collected by the Township of Vernon, Crawford County, Pennsylvania only if the taxpayer's place of employment is in the Township of Vernon, Crawford County, Pennsylvania. This tax is in addition to all other taxes of any kind or nature whatsoever levied by the Township of Vernon, Crawford County, Pennsylvania, and is further enacted for every calendar year thereafter without annual re-enactment; provided, however, that the tax hereby levied shall not be imposed upon any natural person whose total earned income during any taxable year commencing January 1, 2007, is not in excess of $1,000. Any natural person who has paid the tax levied hereunder or for whom his employer has paid such tax and does not have annual income from all sources in excess of $12,000 during a calendar year may file with the tax officer of the Township of Vernon, Crawford County, Pennsylvania, on a form to be provided by the tax officer for a refund of the amount so paid or, in the alternative, may prior to payment of the tax imposed by this Part seek an exemption pursuant to the provisions and procedures set forth in § 24-206 of this Part.
[Ord. 2007-03, --/--/2007, § 103.1]
1.
The following natural persons shall not be subject to the tax imposed
by this Part for any taxable year commencing July 1, 2006:
A.
Persons whose total earned income during the taxable year is not
in excess of $1,000.
B.
Any person who has served in any war or armed conflict in which the
United States was engaged and is honorably discharged or released
under honorable circumstances from active duty if, as a result of
military service, the person is blind, paraplegic or a double or quadruple
amputee or has a service-connected disability declared by the United
States Veterans' Administration or its successor to be a total
100% permanent disability.
[Ord. 2007-03, --/--/2007, § 103.2]
Any person who does not have earned income in excess of $12,000 for a calendar year in which the local services tax is levied may be exempt from the tax imposed by this Part and in connection with said exemption shall follow the procedures as set forth in § 24-206 of this Part.
[Ord. 2007-03, --/--/2007, § 103.3]
1.
A person seeking to claim an exemption from the tax imposed by this
Part may annually file an exemption certificate with the Secretary/Treasurer
of the Township of Vernon and with the person's employer affirming
that the person reasonably expects to receive earned income and net
profits from all sources within the political subdivision of less
than $12,000 in the calendar year for which the exemption certificate
is filed. Upon receipt of the exemption certificate by the Township
of Vernon, Crawford County, Pennsylvania, a copy of the aforesaid
exemption certificate shall be delivered to the receiver of taxes.
The exemption certificate shall have attached to it the following
documents:
A.
A copy of the employee's last paystub or W-2 forms from employment within the political subdivision for the year prior to the fiscal year for which the employee is requesting to be exempted from the local services tax. Upon receipt of the exemption certificate and until otherwise instructed by the Township of Vernon, Crawford County, Pennsylvania or except as hereinafter required by Subsection 2 of this section, the employer shall not withhold the tax from the person during the calendar year or the remainder of the calendar year for which the exemption certificate applies. Employers shall ensure that the exemption certificate forms are readily available to employees at all times and shall furnish each new employee with a form at the time of hiring. The exemption certificates shall be those certificates developed by the Department of Community and Economic Development.
2.
With respect to a person who claimed an exemption for a given calendar year from the local services tax, upon notification to an employer by the person or by the Township of Vernon, Crawford County, Pennsylvania, that the person has received earned income and net profits from all sources within that political subdivision equal to or in excess of $12,000 in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer's payment to the person of earned income within that political subdivision in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the local services tax from the person pursuant to Subsection 3 of this section.
3.
If a person who claimed an exemption for a given calendar year from the local services tax becomes subject to the tax for the calendar year pursuant to Subsection 2 of this section, the employer shall withhold the tax for the remainder of that calendar year. The employer shall withhold from the person, for the first payroll period after receipt of the notification under Subsection 2 of this section, a lump sum equal to the amount of tax that was not withheld from the person due to the exemption claimed by the person under this Part, plus the per payroll amount due for that first payroll period. The amount of tax withheld per payroll period for the remaining payroll periods in that calendar year shall be the same amount withheld for other employees. In the event the employment of a person subject to withholding of the tax pursuant to this subsection is subsequently severed in that calendar year, the person shall be liable for any outstanding balance of tax due, and the Township of Vernon, Crawford County, Pennsylvania, may pursue collection prescribed by this Part.
4.
Except as provided in Subsection 2 of this section, it is the intent of the Township of Vernon, Crawford County, Pennsylvania that employers shall not be responsible for investigating exemption certificates, monitoring tax exemption eligibility or exempting any employee from the tax imposed by this Part.
[Ord. 2007-03, --/--/2007, § 103.4]
In the event that a natural person has not filed a certificate
of exemption as hereinbefore provided and has paid the tax but does
not have earned income in excess of $12,000 during the calendar year,
that person may file with the receiver of taxes of the Township of
Vernon, Crawford County, Pennsylvania on a form to be provided by
the receiver of taxes, a request for refund of the amount so paid.
This application shall be filed on or after April 15 of the succeeding
year for which the exemption is claimed. Such natural person shall
have from April 15 to July 15 of the succeeding year to file for a
refund of the tax paid and if the refund request is not filed by July
15 of the succeeding year, then in that event the local services tax
becomes the property of the Township of Vernon, Crawford County, Pennsylvania.
[Ord. 2007-03, --/--/2007, § 104]
1.
Any funds derived from the local services tax for the Township of
Vernon, Crawford County, Pennsylvania pursuant to this Part may only
be used for the following purposes:
A.
Emergency services, which shall include emergency medical services,
police services, and/or fire services. The Township of Vernon, Crawford
County, Pennsylvania, shall use no less than 25% of the funds derived
from the tax imposed by this Part for emergency services.
B.
Road construction and/or road maintenance.
C.
Reduction of property taxes.
D.
Property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A., Chapter 85, Subchapter F (relating to homestead property exclusion). In the event that the Township of Vernon, Crawford County, Pennsylvania decides to implement a homestead and farmstead exclusion for the purpose of providing property tax relief in accordance with this subsection, then in that event the procedures as set forth in Subsection (b) of § 10 of Act 7, adopted June 21, 2007, shall be followed.
[Ord. 2007-03, --/--/2007, § 105]
1.
Each employer within the Township of Vernon, Crawford County, Pennsylvania
as well as each employer located outside the Township of Vernon, Crawford
County, Pennsylvania, but who engages in business within the Township
of Vernon, Crawford County, Pennsylvania, is hereby charged with the
duty of collecting from each of his employees engaged by him/her and
performing an occupation for him/her within the Township of Vernon,
Crawford County, Pennsylvania the tax of $52, provided, however, that
any person subject to the tax imposed by this Part shall be assessed
a pro-rata share of the tax for each payroll period in which the person
is engaging in an occupation in the Township of Vernon, Crawford County,
Pennsylvania. The pro-rata share of the tax assessed on the person
for a payroll period shall be determined by dividing the rate of the
local services tax levied for the calendar year by the number of payroll
periods established by the employer for the calendar year. For purposes
of determining the pro-rata share, an employer shall round down the
amount of the tax collected each payroll period to the nearest one-hundredth
of a dollar. Collection of the local services tax levied under this
Part shall be made on a payroll period basis for each payroll period
in which the person is engaging in an occupation in the Township of
Vernon, Crawford County, Pennsylvania. Provided, however, that in
the case of concurrent employment, an employer shall refrain from
withholding the local services tax if the employee provides a recent
pay statement from a principal employer that includes the name of
the employer, the length of the payroll period and the amount of the
local services tax withheld and a statement from the employee that
the pay statement is from the employee's principal employer and
the employee will notify other employer's of a change in principal
place of employment within two weeks of the occurrence. For this purpose
a uniform employee statement should be utilized by the employee as
prepared by the Department of Community and Economic Development.
2.
The local services tax imposed by this Part shall be no greater than
$52 on each person for each calendar year, irrespective of the number
of political subdivisions within which a person may be employed. A
political subdivision shall provide a taxpayer a receipt of payment
upon request by the taxpayer.
3.
No employer shall be held liable for failure to withhold the local services tax or for the payment of the withheld tax money to the political subdivision if the failure to withhold taxes arises from incorrect information submitted by the employee as to the employee's place or places of employment; the employee's principal office or where the employee is principally employed; and, provided further, that an employer shall not be liable for payment of the local services tax in an amount exceeding the amount withheld by the employer if the employer complied with the provisions of this Part and remits the amount so withheld in accordance with the provisions of § 24-210 of this Part.
[Ord. 2007-03, --/--/2007, § 106]
Each employer shall prepare and file a return at the end of
each calendar quarter showing a computation of the tax on forms to
be supplied to the employer by the tax officer of the Township of
Vernon, Crawford County, Pennsylvania, and the employer shall be required
to remit the local services tax within 30 days after the end of each
quarter of a calendar year. It is further provided that if the employer
fails to file such return and pay such tax, whether or not he/she
makes collection thereof from the salary, wage or commission paid
by him/her to such employee, the employer shall be responsible for
the payment of the tax as though the tax had been originally assessed
and levied against him/her.
[Ord. 2007-03, --/--/2007, § 107]
1.
The situs of such tax shall be the place of employment, but in the
event a person is engaged in more than one occupation, that is, concurrent
employment, or an occupation which requires a person working in more
than one political subdivision during a payroll period, the priority
of claim to collect the local services tax shall be in the following
order:
A.
First, the political subdivision in which a person maintains the
person's principal office or is principally employed.
B.
Second, the political subdivision in which the person resides and
works, if such tax is levied by that political subdivision.
C.
Third, the political subdivision in which a person is employed and
which imposes the tax nearest in miles to the person's home.
2.
The place of employment shall be determined at the time the taxpayer
first becomes subject to the tax during the calendar year.
[Ord. 2007-03, --/--/2007, § 108]
1.
In the case of concurrent employment, an employer shall refrain from
withholding the local services tax if the employee provides a recent
pay statement from a principal employer that includes the name of
the employer, the length of the payroll period and the amount of the
local services tax withheld and a statement from the employee that
the pay statement is from the employee's principal employer and
the employee will notify other employers of a change in the principal
place of employment within two weeks of its occurrence. In connection
with the provisions of this section the uniform employee statement
form shall be used by the Township as developed by the Department
of Community and Economic Development.
2.
The local services tax imposed by this Part shall be no more than
$52 on each person for each calendar year, irrespective of the number
of political subdivisions within which a person may be employed. A
political subdivision shall provide a taxpayer a receipt of payment
upon request by the taxpayer.
[Ord. 2007-03, --/--/2007, § 109]
All self-employed individuals who perform services of any type
or kind or engage in any occupation or profession within the Township
of Vernon, Crawford County, Pennsylvania, shall be required to comply
with this Part and pay the tax in the amount of $52 to the tax officer
of the Township of Vernon, Crawford County, Pennsylvania, on or before
May 31, 2008, and on each succeeding May 31 or as soon thereafter
as he/she engages in an occupation.
[Ord. 2007-03, --/--/2007, § 110]
All employers and self-employed individuals residing or having
a place of business outside of the Township of Vernon, Crawford County,
Pennsylvania, but who perform services of any type or kind or engage
in any occupation or occupations within the Township of Vernon, Crawford
County, Pennsylvania, do by virtue thereof agree to be bound by and
subject themselves to the provisions and penalties promulgated by
this Part with the same force and effect as though they are residents
of the Township of Vernon, Crawford County, Pennsylvania. Further,
any individual engaged in any occupation within the Township of Vernon,
Crawford County, Pennsylvania, and an employee of a nonresident employer
may for purposes of this Part, be considered a self-employed person
and in the event the tax imposed by this Part is not remitted to the
tax officer by May 31, 2008, and each succeeding year by May 31. The
Township of Vernon, Crawford County, Pennsylvania, shall have the
option of proceeding against either the employer or employee for the
collection of this tax as imposed by this Part.
[Ord. 2007-03, --/--/2007, § 111]
1.
It shall be the duty of the tax officer of the Township of Vernon,
Crawford County, Pennsylvania to accept and receive payments of this
tax and to keep a record thereof showing the amount received by him/her
from each employer or self-employed person together with the date
the tax was received.
2.
The tax officer of the Township of Vernon, Crawford County, Pennsylvania
is hereby charged with the administration and enforcement of this
Part as well as the regulations promulgated by the Board of Supervisors
of Vernon Township including regulations for the examination of the
payroll records of any employer subject to this Part; examination
and correction of any return made in compliance with this Part; and
any payment alleged or found to be incorrect as to which overpayment
is claimed or found to have occurred. Any person aggrieved by any
decision of the tax officer of the Township of Vernon, Crawford County,
Pennsylvania, shall have the right to appeal to the Court of Common
Pleas of Crawford County as is so provided in other cases.
3.
The tax officer of the Township of Vernon, Crawford County, Pennsylvania,
is hereby authorized to examine the books and payroll records of any
employer in order to verify the accuracy of any return(s) 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 tax officer of
the Township of Vernon, Crawford County, Pennsylvania, the means,
facilities and opportunity for such examination.
4.
The Township of Vernon, Crawford County, Pennsylvania, shall adopt
regulations for the processing of refund claims for overpaid local
services taxes for any calendar year. The regulations so adopted shall
be consistent with § 9 of the Act of Assembly of May 5,
1998, P.L. 301, No. 50, 53 Pa.C.S.A. § 8421, known as the
"Local Taxpayers Bill of Rights Act." Refunds made within 75 days
of a refund request or 75 days after the last day the employer is
required to remit the local services tax for the last quarter of the
calendar year under this Part, whichever is later, shall not be subject
to interest imposed pursuant to § 9 of the Act of Assembly
known as the "Local Taxpayers Bill of Rights Act," 53 Pa.C.S.A. § 8426.
It is the intent of this section that the Township or its tax officer
determine eligibility for the exemption and provide refunds to exempt
persons from the local services tax and that employers shall not be
responsible for processing an exemption or exempting any employee
from the local services tax. For purposes of exemption from the local
services tax, "income from all sources" shall be limited to "earned
income" and "net profits" as defined in Division I of § 23
of the Local Tax Enabling Act.
5.
The Township of Vernon, Crawford County, Pennsylvania shall only
provide refunds for amounts overpaid during the calendar year that
exceed $1.
6.
To facilitate the administration of the tax imposed by this Part
and the processing of refunds the Township of Vernon, Crawford County,
Pennsylvania, may utilize forms and technical assistance provided
by the Department of Community and Economic Development.
[Ord. 2007-03, --/--/2007, § 112]
The tax imposed by this Part shall be considered delinquent
if not paid within 30 days after the due dates established by this
Part. The tax officer of the Township of Vernon, Crawford County,
Pennsylvania shall demand, receive and collect from all corporations,
political subdivisions, associations, companies, firms or individuals
employing persons owing delinquent local services tax or whose spouse
owes delinquent local services tax pursuant to the provisions as set
forth in § 5 or 6 of the Act of Assembly approved the 21st
day of June, 2007. In the event the tax officer is not successful
in collecting the delinquent tax pursuant to the provisions of § 5
or 6 of the Act of Assembly approved the 21st day of June, 2007, then
in that event the tax officer may proceed to collect delinquent tax
imposed by this Part by an action in assumpsit as provided in § 5
of the Act of Assembly approved the 21st day of June, 2007. In the
event that collection procedures are instituted either pursuant to
§ 5 or 6 of the Act of Assembly approved the 21st day of
June, 2007, or by an action in assumpsit the Township of Vernon, Crawford
County, Pennsylvania, shall be entitled to claim, in addition to a
10% penalty, interest at the rate of 6% per annum, which shall be
charged on account of the delinquent tax together with the cost of
collection which shall include a reasonable attorney's fee.
[Ord. 2007-03, --/--/2007, § 113]
Whoever makes any false or untrue statement on any return required
by this Part, or who refuses inspection of his books, records of 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 Part, or who shall fail to pay
the tax due, shall upon conviction before any district justice, be
sentenced to pay a fine of not more than $300 for each offense and
in default of payment of said fine and costs, be imprisoned in Crawford
County Correctional Facility for a period not exceeding 90 days 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 of any employer who has failed or refuses
to file a return by this Part.
[Ord. 2007-03, --/--/2007, § 115]
1.
Nothing contained in this Part should be construed to empower the
Township of Vernon, Crawford County, Pennsylvania, to levy and collect
the tax hereby imposed upon the privilege of engaging in an occupation,
not within the taxing power of the Township of Vernon, Crawford County,
Pennsylvania, under the Constitution of the United States and the
laws of the Commonwealth of Pennsylvania.
2.
If the tax hereby imposed under the provisions of this Part shall
be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States and 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 such tax or the
validity of the tax so imposed on other persons or individuals as
herein provided.
[Ord. 2007-03, --/--/2007, § 117]
This Part shall be effective as of January 1, 2008.
