This article shall be known and may be cited as the Mahoning
Township Local Services Tax Ordinance. This article is enacted under
the authority of The Local Tax Enabling Act, 53 P.S. § 6901
et seq., and continues and redesignates the Emergency and Municipal
Services Tax as the Local Services Tax pursuant to Act No. 7 of 2007.
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 indicates or requires a different
meaning.
COLLECTOR
The person or agency appointed from time to time by the Board
of Supervisors for the Township of Mahoning to assess and collect
the tax imposed under, and to administer the provisions of, this article.
EMPLOYER
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.
FISCAL YEAR
The twelve-month period beginning January 1 and ending December
31.
HE, HIS, or HIM
Indicate the singular and plural number as well as male,
female and neuter gender.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township of Mahoning.
OCCUPATION
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 Mahoning
for which compensation is charged or received whether by means of
salary, wages, commissions or fees for services rendered.
TAX
The local services tax, which was previously referred to
in this article as the emergency and municipal services tax.
Each employer shall remit, within 30 days of each calendar quarter,
all amounts withheld from employees for said tax to the Collector.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied by the Collector.
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 deductions on a form to be furnished to the employer
by the Township which form shall be evidence of deductions 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 address of the employer who deducted
this tax.
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 article on July 30 of the fiscal
year or as soon thereafter as he engages in an occupation.
All employers and self-employed individuals residing or having
their place of business outside 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 article with same force and effect as though they were
residents of the Township. Any individual engaged in an occupation
within the Township and an employee of a nonresident employer may,
for the purpose of this article, be considered a self-employed person
and in the event this tax is not paid, the Township shall have the
option of proceeding against either the employer or employee for the
collection of this tax as hereinafter provided.
Any person who makes any false or untrue statement on any return
required by this article, 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 article, commits
a violation of this article. If Township Board of Supervisors or the
Collector determines that a person has committed or permitted the
commission of a violation of this article, the Township may institute
summary criminal proceedings and/or may seek equitable relief. In
the event summary criminal proceedings are instituted, the fine for
the first offense shall be no less than $100 and not more than $600.
The fine for a second offense shall not be less than $300 and not
more than $600. The fine for a third or greater offense shall not
be less than $500 and not more than $600. Each day or portion thereof
in which a violation exists shall be considered a separate violation
of this article. Each section of this article which is violated shall
be considered a separate violation. The amount of any fine imposed
by a District Magistrate or a Court shall be in addition to any other
fine which may be imposed under any other provisions of the Code of
Ordinances of the Township or under any statute. In default of payment
of any fine, such person shall be liable to imprisonment for not more
than 30 days. The action to enforce the article may be instituted
against any person in charge of the business of any employer who shall
have failed or refused to file a return required by this article.
The Township shall use at least 25% of all funds collected pursuant
to the LST for emergency services. The Township may use the remainder
of the LST funds for emergency services, road construction or maintenance,
reduction of property taxes, property tax relief through the implementation
of a homestead and farmstead exclusion and any other purpose authorized
by law.