This article shall be known and may be cited as the "Local Services
Tax Ordinance."
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, public employee or private agency designated
by the Borough to collect and administer the tax herein imposed.
COMPENSATION
Salaries, wages, commissions, tips, business fees, gross
receipts or other income derived from engaging in an occupation.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation, as this term is defined in Section 501 of the
Local Tax Enabling Act, 53 P.S. § 6924.501.
EMPLOYER
An individual, partnership, association, limited liability
corporation, limited liability partnership, 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.
HE, HIS OR HIM
Indicates the singular and plural number, as well as male,
female and neuter genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough.
NET PROFITS
The net income from the operation of a business, profession
or other activity, as this term is defined in Section 501 of the Local
Tax Enabling Act, 53 P.S. § 6924.501.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, earned on
or performed within the corporate limits of the Borough, for which
compensation is charged or received, whether by means of salary, wages,
commission or fees for services rendered.
TAX
The local services tax at the rate fixed in §
490-41 of this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to the employer by the Collector.
If an employer fails to file the return and pay the tax, whether or
not the employer makes collection thereof from the salary, wages or
commissions paid by him or her to an employee, except as provided
hereafter in this article, the employer shall be responsible for the
payment of the tax in full as though the tax had been originally levied
against the employer.
In each tax year, each employer shall use his or her employment
records to determine the number of employees from whom such tax shall
be deducted and paid over to the Collector on or before the 30th day
following the end of each calendar quarter of each such tax year.
Each self-employed individual who performs services of any type
or kind or engages in any occupation or profession within a primary
place of employment within the political subdivision shall be required
to comply with this article and pay the pro rata portion of the tax
due to the Collector on or before the 30th day following the end of
each quarter.
All employers and self-employed individuals residing or having
their places of business outside of the Borough but who perform services
of any type or kind or engage in any occupation or profession within
the Borough do, by virtue thereof, agree to be bound by and subject
themselves to the provisions, penalties and regulations promulgated
under this article with the same force and effect as though they were
residents of the Borough. Further, any individual engaged in an occupation
within the Borough and an employee of a nonresidential employer may,
for the purpose of this article, be considered a self-employed person,
and, in the event his or her tax is not paid, the Borough shall have
the option of proceeding against either the employer or employee for
the collection of this tax as hereinafter provided.
Whoever makes any false or untrue statement on any return required
by this article, or whoever refuses inspection of the books, records
or accounts in his or her custody and control setting forth the number
of employees subject to this tax who are in his or her employment,
or whoever fails or refuses to file any return required by this article
shall, upon conviction in a summary proceeding under the Pennsylvania
Rules of Criminal Procedure, be guilty of a summary offense and shall
be punishable by a fine of not more than $1,000 plus court costs and
reasonable attorneys' fees incurred by the Borough in the enforcement
proceedings. Upon judgment against any person by summary conviction,
or by proceedings by summons on default of the payment of the fine
or penalty imposed and the costs, the defendant may be sentenced and
committed to the Allegheny County correctional facility for a period
not exceeding 30 days. The action to enforce the penalty herein prescribed
may be instituted against any person in charge of the business of
any employer who shall have failed or who refuses to file a return
required by this article.