[Adopted 4-11-1966 by Ord. No. 985; as amended through 11-20-2007 by Ord. No. 1313 (Ch.
XXV, Part 4, of the 1974 Code of Ordinances)]
This article shall be known and may be cited as the "Local Services
Tax."
As used in this article, unless the context indicates clearly
a different meaning, the following words shall have the meanings set
forth below:
The Borough of Etna.
Salaries, wages, commissions, tips, bonuses, fees, gross
receipts, or any other income.
Any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency,
or any other body engaged in business or situated in the Borough,
employing one or more employees engaged in any occupation, other than
domestic servants.
Includes any livelihood, job, trade, profession, business
or enterprise of any kind, including services, domestic or other,
for which any compensation is received.
The Secretary of the Borough of Etna.
The tax imposed by this article.
Any natural person liable for tax levied by this article.
A.
For general revenue purposes, a tax is hereby levied upon the privilege
of engaging in an occupation within the Borough from the effective
date of this article. Each natural person who exercises such privilege
for any length of time during a year shall pay tax in the amount of
$52 in accordance with the provisions of this article.
B.
In case of concurrent employment, the employer within the Borough
of Etna shall refrain from withholding the local services tax if the
employee provides a recent pay stub from a principal employer that
shows that the local services tax is being withheld.
C.
The employer shall withhold the local services tax from the employer
in equal amounts from each pay period throughout the course of the
year.
A.
Every employer not registered under the provisions of the Earned
Income Tax Ordinance of the Borough[1] shall, within 15 days after the effective date of this
article or within 15 days after first becoming an employer, register
with the Secretary the employer's name, address and such other
information as the Secretary may require.
B.
As to each taxpayer employed for any length of time on or before
March 31, 1966, each employer shall deduct the tax from compensation
payable to the taxpayer, file a return on a form prescribed by the
Secretary and pay the Secretary the full amount of all such taxes
on or before April 30, 1966. Thereafter, as to each taxpayer for whom
no prior deduction has been made, who is employed for any length of
time in any of the three-month periods ending June 30, September 30
and December 31, each employer shall deduct the tax from compensation
payable to the taxpayer, file a return on a form prescribed by the
Secretary and pay to the Secretary the full amount of all taxes deducted
for each such three-month period on or before July 31, October 31
and January 31, respectively.
C.
Any employer who discontinues business or ceases operation before
December 31, shall, within 15 days after discontinuing business or
ceasing operation, file the return hereinabove required and pay the
tax to the Secretary.
D.
The failure of any employer to deduct the tax shall not relieve the
employee from the duty to file a return and pay the tax. Any employer
who fails to deduct the tax as required by this section, or who fails
to pay such tax to the Secretary, shall be liable for such tax in
full, as though the tax had originally been levied against such employer.
E.
As to employees who present official receipts evidencing prior payment
of the tax either directly or by collection through other employers,
the employer shall not deduct the tax but shall maintain adequate
records concerning such employees.
Every taxpayer who is self-employed, or whose tax for any other reason is not collected under § 535-19 of this article, shall file a return on a form prescribed by the Secretary and shall pay the tax directly to the Treasurer. Each such taxpayer who first becomes subject to the tax on or before March 31, shall file the return and pay the tax on or before April 30, and each such taxpayer who first becomes subject to the tax after March 31, shall file the return and pay the tax on or before July 31, October 31 and January 31, whichever of such payment dates first occurs at least 30 days after the taxpayer first becomes subject to the tax.
Both resident and nonresident taxpayers shall, by virtue of
engaging in an occupation within the Borough, be subject to the tax
and the provisions of this article.
The Secretary, on behalf of the Borough, shall collect and receive
the taxes, interest, fines and penalties imposed by this article and
shall maintain records showing the amounts received and the dates
such amounts were received. The Secretary shall prescribe and issue
all forms necessary for the administration of the tax and may adopt
and enforce regulations relating to any matter pertaining to the administration
of this article, including, but not limited to, requirements for collection
through employers, requirements for deductions, requirements for evidence
and records, and provisions for the examination and correction of
returns. The Secretary and agents designated by him may examine the
records of any employer or supposed employer or of any taxpayer or
supposed taxpayer in order to ascertain the tax due or verify the
accuracy of any return. Every employer or supposed employer and every
taxpayer or supposed taxpayer shall give the Secretary and any agent
designated by him all means, facilities and opportunity for the examinations
hereby authorized.
The Secretary shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this article and unpaid.
If for any reason, any tax is not paid when due, interest at the rate
of 6% per year on the amount of unpaid tax and an additional penalty
of 1/2% of the amount of unpaid tax for each month or fraction of
month during which the tax remains unpaid shall be added and collected.
Whenever suit is brought for the recovery of unpaid tax, the taxpayer
shall, in addition, be liable for the costs of collection as well
as for interest and penalties. The Secretary may accept payment under
protest of the tax claimed by the Borough in any case where any person
disputes the Borough's claim for the tax. If a court of competent
jurisdiction thereafter decides that there has been overpayment to
the Secretary, the Secretary shall refund the amount of the overpayment
to the person who paid under protest.
Any person who violates any provision of this article or of
any regulation adopted pursuant to this article shall for every such
violation, upon conviction, be sentenced to pay a fine of not more
than $600 and costs of prosecution and, in default of payment of fine
and costs, to undergo imprisonment for not more than 30 days.
The tax shall not apply to any subject of tax or person not
within the taxing power of the Borough under the Constitution of the
United States and the laws and Constitution of the Commonwealth of
Pennsylvania. If a final decision of a court of competent jurisdiction
holds any provision of this article, or the application of any provision
to any circumstances, to be illegal or unconstitutional, the other
provisions of this article or the application of such provision to
other circumstances shall remain in full force and effect. The intention
of Council is that the provisions of this article shall be severable
and that this article would have been adopted if any such illegal
or unconstitutional provisions had not been included.
Any person whose total income from all sources is less than
$12,000 per annum shall be exempt from the provisions of this article
and shall pay no local services tax.
