This article shall be known and may be cited as the "Local Services
Tax Ordinance of Royersford."
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 designated by the Borough of Royersford for the
collection of the local services tax imposed by this article.
EMPLOYER
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.
INDIVIDUAL
Any person engaged in any occupation, trade or profession
within the corporate limits of the Borough of Royersford, whether
in the employ of another or self-employed.
OCCUPATION
Any employment, undertaking, or activity of any type, kind
or character carried on or performed in the Borough of Royersford
for wages, salary, commissions, fees, or profits; provided that said
employment, undertaking, or activity shall be reasonably expected
to be the principal occupation, business or money-earning activity
of the individual for a reasonable length of time.
PRIVILEGE
The exercising or carrying on, by any means or manner, of
any occupation, as herein defined.
TAX
The local services tax in the amount of $52 levied by this
article. Funds from the local services tax may be used by the Borough
of Royersford for:
A.
Police, fire and/or emergency services.
B.
Road construction and/or maintenance.
C.
Reduction of property taxes.
The Borough of Royersford hereby reenacts the tax upon the privilege
of engaging in an occupation during each calendar year. Each individual
who exercises such privilege shall pay the tax in the amount of $52
per annum in accordance with this article. This tax is in addition
to all other taxes of any kind or nature heretofore levied by the
Borough of Royersford; provided, however, that there is hereby exempted
from this tax any person whose total income from all sources is less
than $12,000 per annum. The local services tax of $52 per annum is
levied on all persons whose place of employment is located within
the Borough of Royersford.
No individual shall be required to pay more than $52 of local
services tax in any one calendar year (unless it is for local services
tax properly due in a prior year). If any individual shall submit
to any employer evidence of payment of the local services tax properly
certified by any other employer, or the collector, for the then-current
calendar year, no employer shall deduct additional tax for the calendar
year in which the tax has already been paid.
All individuals who engage in an undertaking or activity for
commissions, fees, or profit (commonly called "self-employed persons")
within the Borough of Royersford shall be subject to the local services
tax herein imposed under the terms and conditions herein set forth.
Said tax shall be due and payable 30 days after the end of each quarter
of a calendar year, commencing with the calendar year 2008, or upon
the day when the total earnings and/or gross income from occupations
subject to the local services tax shall total $12,000 for the applicable
calendar year, whichever shall last occur.
All individuals who shall be engaged in an occupation within
the Borough of Royersford under the terms and conditions of this article
shall be subject to the local services tax herein imposed, notwithstanding
the fact that the business location of his employer may be beyond
the corporate limits of the Borough of Royersford. All employers whose
business location may be beyond the corporate limits of the Borough
of Royersford who may employ an individual or individuals who are
subject to this tax shall be subject to the terms and conditions of
this article as if their business location was within the Borough
of Royersford.
The Tax Collector shall have power, in case of the neglect or
refusal of any person, copartnership, association, or corporation
to make payment of the amount of the tax due by him/her, after 60
days from the date of the tax notice, to levy the amount of said tax,
any penalty due thereon and costs, not exceeding costs and charges
allowed constables for similar services by distress and sale of the
goods and chattels of such delinquent, wherever situate, or found,
upon giving at least 10 days' public notice of such sale, by posting
10 written or printed notices, and by one advertisement in the newspaper
of general circulation published in the County. The Tax Collector
shall have all powers regarding the collection of delinquent local
services taxes as are set forth in the Local Tax Enabling Act.
All persons, including self-employed persons, who derive less
than $12,000 per year of gross earnings and/or gross income from their
occupation or occupations shall be exempt from the local services
tax and shall be entitled to a refund of tax paid by them or withheld
from them by their employer. Claim for a refund shall be filed with
the Borough Secretary on such form or forms as the Borough Secretary
or Borough Council may prescribe.