The purpose of this article is to adopt a $10 per year occupational privilege tax to be levied upon all residents and nonresidents who are engaged in an occupation within Southampton Township, Cumberland County, Pennsylvania.
[Adopted 4-13-1992 by Ord. No. 1992-1]
The following words and phrases, when used herein, shall have the meanings subscribed to them in this section except where the context or language clearly indicates otherwise:
The person, public employee or private agency designated by Southampton Township, Cumberland County, Pennsylvania to collect and administer the tax herein imposed.
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.
The singular and plural number, as well as male, female and neuter gender.
Any person engaged in any occupation, trade or profession within the boundaries of Southampton Township, Cumberland County, Pennsylvania.
Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, carried on or performed within the boundaries of Southampton Township, Cumberland County, Pennsylvania, for which compensation is charged or received, whether by means of salary, wages, commission or fees for services rendered.
The area within the corporate limits of Southampton, Cumberland County, Pennsylvania.
The occupational privilege tax in the amount of $10 per year levied and assessed by § 308-30 of this article.
The six-month period beginning July 1, 1992, and ending December 31, 1992. Thereafter, the periods from January 1 through December 31 of each successive calendar year beginning with year 1993.
For general revenue purposes, an annual tax is hereby levied and assessed upon the privilege of engaging in an occupation within Southampton Township during the tax year. Each natural person who exercises such privilege for any length of time during any tax year shall pay the tax for that year in the amount of $10 in accordance with the provisions of this § 308-30. This tax is in addition to all other taxes of any kind or nature heretofore levied by Southampton Township.
Each employer within the corporate limits of Southampton Township, as well as those employers situate outside Southampton Township but who engage in business within Southampton Township, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within Southampton Township said tax and making a return and payment thereof to the collector. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether said employee is paid salary, wage or commission and whether or not all such services are performed within Southampton Township.
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him by the collector. If an employer fails to file said return and pay said tax whether or not he makes a collection thereof from the salary, wages or commissions paid by him to said employee, except as provided hereinafter in this section, the employer shall be responsible for the payment of the tax, in full, as though the tax had been originally levied against him. The employer shall be deemed to have complied with his duty of collection of this tax if he shall have collected a minimum of $1 per week from the salary, wages or commissions of such employee subject to this tax commencing with the pay date during which the employee first becomes liable for such tax and continuing each week thereafter until the tax is paid in full or until such employee leaves the employment of the employer, whichever shall first occur.
In each tax year each employer shall use his employment records from the first day of January through the 31st day of March to determine the number of employees from whom such tax shall be deducted and paid over to the collector on or before April 30 of such tax year. Supplemental reports and payment of the taxes due thereon shall be made by each employer on or before July 31, October 31, 1992 January 31, of each tax year all new employees reflected on the employment records from April 1 to June 30; from July 1 to September 30; and October 1 to December 31, of such tax year.
Every self-employed individual who performs services of any kind or engages in any occupation or profession within Southampton Township shall be required to comply with these rules and to pay the tax to the collector on or before April 30 of each tax year, or as soon thereafter as he engages in an occupation as required by § 308-33 hereof.
A.
Each individual who shall have more than one occupation within Southampton 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 his evidence of deductions on a form to be furnished to the employer by the collector, 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 account number of the employer who deducted his tax.
B.
In the event a person is engaged in more than one occupation, or an occupation which requires his working in more than one political subdivision during the calendar year, the priority of claim to collect such occupational privilege tax shall be made in the following order: First, the political subdivision in which a person maintains his principal office or is principally employed; second, the political subdivision in which the person resides and works, if such a tax is levied by that political subdivision; third, the political subdivision in which a person is employed and which imposes the tax nearest in miles to the person's home. The place of employment shall be determined as of the day the taxpayer first becomes subject to the tax during the calendar year. It is the intent of this provision that no person shall pay more than $10 in any calendar year as an occupational privilege tax irrespective of the number of political subdivision within which such person may be employed within a given calendar year. In case of dispute, a tax receipt of a taxing authority for that calendar year declaring that the taxpayer has made prior payment shall constitute evidence of payment to all other political subdivisions.
All employers and self-employed individuals residing or having their places of business outside of Southampton Township but who perform services of any type or kind, or engage in any occupation or profession within Southampton Township 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 Southampton Township. Further, any individual engaged in an occupation within Southampton Township, and an employee of a nonresident employer may, for purpose of this article, be considered a self-employed person, and in the event this tax is not paid, Southampton Township shall have the option in proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
A.
It shall be the duty of the collector to accept and receive payment 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.
B.
The collector is hereby charged with the administration and enforcement of this article and is hereby charged and empowered, subject to approval of the Southampton Township Board of Supervisors, to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for examination of payroll records of any employer subject to this article; the examination and correction of any return made in compliance with this article, 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 collector shall have the right to appeal to the Court of Common Pleas of Cumberland County as in other cases provided.
C.
The collector 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 collector the means, the facilities and opportunity for such examination.
A.
In the event any tax remains due and unpaid 30 days after the due dates above set forth, the collector may sue for the recovery of any such tax due or unpaid, together with interest and penalty.
B.
If for any reason the tax is not paid when due, interest at the rate of 6% on the amount of said tax shall be due, beginning with the due date of said tax, and a penalty of 5% shall be added to the amount of the tax due. Where suit is brought for the recovery of this tax, the individual liable therefore shall, in addition, be responsible and liable for the costs of collection.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Whoever makes any false or untrue statement on any return required by this article, or 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 shall, upon conviction before any Magisterial District Judge, be sentenced to pay a fine of not more than $1,000, plus costs of prosecution. In default of payment thereof, the defendant may be sentenced to imprisonment for a term of not more than 90 days. 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 article.
The provisions of this article are severable, and if any of the provisions shall be held invalid or unconstitutional, the decision of the Court shall not affect or invalidate any of the remaining provisions. It is hereby declared to be the legislative intent that this article would have been adopted if such illegal, invalid or unconstitutional provision had not been included herein.
A.
Nothing contained in this article shall be construed to empower Southampton Township to levy and collect the tax hereby imposed on any occupation not within the taxing power of Southampton Township under the Constitution of the United States and the laws of the Commonwealth of Pennsylvania.
B.
If the tax hereby imposed under the provisions of this article shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the laws of the Commonwealth of Pennsylvania as to any individual, the decision of the court should not affect or impair the right to impose or collect said tax, or the validity of the tax so imposed, on other persons or individuals as hereinbefore provided.
The effective date of the tax hereby imposed shall be July 1, 1992, for the first tax year to conclude on December 31, 1992. Thereafter, the effective date of the tax shall be January 1 through December 31 of each calendar year, commencing in 1993, and continuing thereafter on a calendar year basis without annual reenactment as provided in the Local Tax Enabling Act.[1]
This article shall become effective five days after enactment.