Borough of Cheswick, PA Article III Emergency and Municipal Services Tax

[Adopted 10-29-1968 by Ord. No. 521; amended in its entirety 1-3-2006 by Ord. No. 753-C]

§ 145-29 Title.

Section 1, Title, of Cheswick Borough Ordinance No. 521 shall be amended to read as follows: "This ordinance, and any supplements and amendments thereto, shall be known and maybe cited as the 'Cheswick Borough Emergency and Municipal Services Tax Ordinance.'"

§ 145-30 Tax.

Section 2(d), Tax, of Cheswick Borough Ordinance No. 521 shall be amended to read as follows: "'Tax' shall mean the Emergency and Municipal Services Tax in the amount of $52 levied by this ordinance."

§ 145-31 Tax receiver.

Section 2(e), Tax Receiver, of the Cheswick Borough Ordinance No. 521 shall be amended to read as follows: "'Tax receiver' shall mean the person designated by the Borough of Cheswick for the collection of the Emergency and Municipal Services Tax imposed by this ordinance."

§ 145-32 Fiscal year.

Section 2(g), Fiscal Year, of the Cheswick Borough Ordinance No. 521 shall be amended to read as follows: "'Fiscal year' shall mean the twelve-month period beginning January 1 and ending December 31 in any tax year."

§ 145-33 Levy.

Section 3, Levy, of the Cheswick Borough Ordinance No. 521 shall be amended to read as follows: "For purposes of (1) Road Construction and/or Maintenance; (2) Police, Fire, and/or Emergency Services; and/or (3) Reduction of Property Taxes, the Borough of Cheswick here by levies a tax upon the privilege of engaging in an occupation during the fiscal year. Each individual who exercises such privilege shall pay the tax in the amount of $52 in accordance with this ordinance. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Cheswick; 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."

§ 145-34 Duty of employers.

Section 5, Duty of Employers, of the Cheswick Borough Ordinance No. 521, shall be amended to read as follows: "Each employer within the Borough of Cheswick, as well as each employer outside the Borough of Cheswick but engaging in business within the Borough of Cheswick, is hereby charged with the duty of collecting the said tax of $52 per year, in accordance with the terms of this ordinance, from each employee who engaged in an occupation, as herein defined, for the benefit of said employer or in the service of said employer within the Borough of Cheswick during the fiscal year. Such employer shall make a return and payment of said tax to the Tax Receiver, and each such employer is hereby authorized to deduct said tax from each such employee, whether or not such employee is paid by salary, wages, commission, and whether or not part or all of such services are performed within the Borough of Cheswick."

§ 145-35 Effective date.

This article is enacted under the authority of Act No. 222 of 2004 and shall take effect on January 3, 2006, to be in effect for the fiscal year 2006 and each fiscal year thereafter until revised, amended or revoked by action of the Cheswick Borough Council.