[Ord. 2010-02, 11/29/2010, § 1]
1.
ADMINISTRATOR
EMPLOYER
INDIVIDUAL
OCCUPATION
TAX
TAX RECEIVER
TOWNSHIP
YEAR
As used in this Part, the following terms shall have the meanings
indicated, except where the context or language clearly indicates
or requires a different meaning:
The Manager of the Township of Douglass under whose direction
this tax shall be enforced.
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
commission or other compensation basis, including a self-employed
person.
Any person, male or female, who attains or is over the age
of 18 years after the effective date of this Part, engaged in any
occupation, trade or profession of any nature, type or kind whatsoever
within the corporate limits of the Township of Douglass, whether in
the employ of another or self-employed during any Township year.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the corporate limits of the Township of Douglass
for which compensation is charged or received, whether by means of
salary, wages, commissions or fees for services rendered.
The local services tax levied by this Part.
Any Township-designated tax collector.
The Township of Douglass, Berks County, Pennsylvania.
The fiscal year beginning January 1 and ending December 31
of each calendar year.
2.
Word Usage. The words "he," "his" or "him" shall mean and indicate
the singular and plural number as well as male, female and neuter
gender.
[Ord. 2010-02, 11/29/2010, § 1]
1.
For police, fire or emergency services, road maintenance or real
estate tax reduction purposes, a tax is hereby levied upon the privilege
of engaging in an occupation within the corporate limits of the Township.
Each individual who exercises such privileges for any length of time
during any year wherein he has earned income and/or net profits of
$12,000 or more shall pay a tax in the amount of $52 in accordance
with the provisions of this Part. This tax is in addition to all other
taxes of any kind or nature levied by the Township. It shall be the
obligation of each such person so engaged in an occupation to pay
or cause to be paid the tax herein imposed by the due date for the
quarter in which he earns the annual required minimum of $12,000.
The adoption of this Part shall constitute notice and demand for payment
of this tax.
2.
At least 25% of the funds collected from the tax shall be used to
fund emergency services within Douglass Township.
3.
The following persons shall be exempt from the tax:
A.
Any person who 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 service 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.
B.
Any person who serves as a member of a reserve component of the armed
forces and is called to active duty at any time during the taxable
year.
C.
Any person with earned income and/or net profits of less than $12,000.
Any person claiming an exemption on this ground must annually file
an exemption certificate with Douglass Township and with his or her
employer. If a person who claimed an exemption for a given calendar
year becomes subject to the tax, his employer shall withhold the tax
for the remainder of the calendar year, including a lump sum payment
equal to the amount of tax that was not collected. In the event the
employment of a person subject to withholding of the tax under this
paragraph is subsequently severed in that calendar year, the person
shall be liable for any outstanding balance of tax due, and the Township
may pursue collection under this provision. The exemption certificate
shall be prescribed by the Pennsylvania Department of Community and
Economic Development and will be made available to all taxpayers and
employers. Employers shall ensure that the exemption certificates
are readily available to employees at all times and shall furnish
each new employee with a form certificate at the time of hire.
[Ord. 2010-02, 11/29/2010, § 1]
Said tax shall be paid to the tax receiver of the Township.
[Ord. 2010-02, 11/29/2010, § 1]
Hereinafter a penalty of 1/2% per month or fraction thereof
of the amount of the tax, together with interest computed at 6% per
annum until paid, shall be added to the tax and collected.
[Ord. 2010-02, 11/29/2010, § 1]
Each employer within the Township, as well as those employers
situated outside the Township but who engage in business within the
Township, is hereby charged with the duty of collecting from each
of his employees engaged by him and performing for him within Douglass
Township said tax of $52 per year and making a return and payment
thereof to the tax receiver. Each employee subject to the tax shall
be assessed a pro rata share of the tax for each payroll period in
which the employee is engaged in Douglass Township. The pro rata share
of the tax assessed on an employee for a payroll period shall be determined
by dividing the $52 rate of the tax by the number of payroll periods
established by the employer for a calendar year. Each employer is
hereby authorized to deduct this tax from each employee who has not
otherwise claimed an exemption from paying the tax, whether said employee
is paid by salary, wages or commission. Each employer shall be required
to remit the tax within 30 days after the end of each quarter of a
calendar year. The employer will provide the employee with evidence
of deduction on a form to be furnished to the employer by the administrator.
[Ord. 2010-02, 11/29/2010, § 1]
Each employer shall prepare and file a quarterly return showing
the employee payer and a computation of the tax on forms to be supplied
to him by the administrator. 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 without deducting a commission and as though the
tax had originally been levied against him.
[Ord. 2010-02, 11/29/2010, § 1]
Each employer shall use his employment records as of the first
day of February 1976 and January 1 of each succeeding year through
March 31 of each year for determining the number of employees from
whom said tax shall be deducted and paid over to the tax receiver
by April 30 of each year. Supplemental reports and the tax due thereon
shall be made by each employer as follows: by July 31 of each year
covering all employee payments for the period April 1 through June
30, by October 31 of each year covering all employee payments for
the period July 1 through September 30 by January 31 of each year
covering all employee payments for the period of October 1 through
December 31.
[Ord. 2010-02, 11/29/2010, § 1]
Each individual who shall have more than one occupation within
the 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 to the employer
by the administrator, 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.
[Ord. 2010-02, 11/29/2010, § 1]
1.
All self-employed individuals who perform services of any type or
kind or engage in any occupation or profession within the Township
shall be required to comply with this Part and pay the tax to the
tax receiver by April 30 of each year, unless he or she has otherwise
claimed an exemption from the tax.
2.
If a person who claimed an exemption for a given calendar year from
the tax becomes subject to the tax for that calendar year, the employer
shall withhold the tax for the remainder of the calendar year. The
employer shall withhold from the employee, for the first payroll period
after receipt of notification that the employee is subject to the
tax, a lump sum equal to the amount of tax that was not withheld from
the employee due to the exemption claimed, 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 from other employees. In the
event employment of the employee is terminated during that calendar
year, the former employee shall be liable for any outstanding balance
due on the tax.
[Ord. 2010-02, 11/29/2010, § 1]
1.
All employers and self-employed individuals residing or having their
places of business outside of the Township but who perform services
of any type or kind or engage in any occupation or profession within
the Township do by virtue thereof agree to be bound by and subject
themselves to the provisions, penalties and regulations promulgated
under this Part with the same force and effect as though they were
residents of the Township. Further, any individual engaged in an occupation
within the 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 that this tax is not paid, the administrator shall
have the option of proceeding against either the employer or employee
for the collection of this tax as hereinafter provided. Provided,
however, no person shall be subject to the payment of the local services
tax to more than one political subdivision during each payroll period.
2.
The tax receiver shall provide a receipt of payment of the tax upon
request by a taxpayer.
[Ord. 2010-02, 11/29/2010, § 1]
1.
It shall be the duty of the tax receiver 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.
2.
The administrator 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 as to which overpayment is claimed or found to have occurred. Any
person aggrieved by any decision of the administrator shall have the
right to appeal to the Court of Common Pleas of Berks County as in
other cases provided.
3.
The 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 is hereby directed and required to give the administrator
the means, facilities and opportunity for such examination.
[Ord. 2010-02, 11/29/2010, § 1]
1.
In the event that any tax under this Part remains due or unpaid 30
days after the due date above set forth, the administrator may sue
for the recovery of any such tax due or unpaid under this Part, together
with interest and penalty.
2.
If for any reason the tax is not paid when due, interest at the rate
of 6% on the amount of said tax, calculated beginning with the due
date of said tax, and a penalty of 1/2% per month or fraction thereof
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.
[Ord. 2010-02, 11/29/2010, § 1]
Whoever makes any false or untrue statement on any return required
by this Part 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 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 $600 for each offense and,
in default of payment of said fine and costs, be imprisoned in Berks
County prison 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
required by this Part.
