[Adopted 3-14-1966 by Ord. No. 12-1966]
A.
"He," "his" or "him" shall mean and indicate the singular and plural
number as well as male, female and neuter gender.
B.
BOROUGH OF PLYMOUTH
EMPLOYER
FISCAL YEAR
INDIVIDUAL
OCCUPATION
SECRETARY
TAX
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:
The area within the Borough limits of the Borough of Plymouth.
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 twelve-month period beginning January 1 and ending December
31.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any person, male or female, engaged in any occupation, trade
or profession within the Borough limits of the Borough of Plymouth.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the Borough limits of the Borough of Plymouth
for which compensation is charged or received in excess of $1,000,
whether by means of salary, wages, commissions or fees for services
rendered.
The Secretary of the Borough of Plymouth, under whose direction
this tax shall be enforced.
The occupation privilege tax, in the amount of $10, levied
by this article.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The Borough of Plymouth hereby levies and imposes on each occupation
engaged in by individuals during the current fiscal year within the
Borough limits of the Borough of Plymouth an occupation privilege
tax. This tax is in addition to all other taxes of any kind or nature
heretofore levied by the Borough of Plymouth.
Beginning with the first day of January 1966, each occupation,
as hereinbefore defined, engaged in within the Borough of Plymouth
shall be required to pay an occupation privilege tax in the amount
of $10 per annum.
Each employer within the Borough of Plymouth, as well as those
employers situated outside the Borough of Plymouth but who engage
in business within the Borough of Plymouth, is hereby charged with
the duty of collecting from each of his employees engaged by him and
performing for him within the Borough of Plymouth said tax of $10
per annum and of making a return and payment thereof to the Secretary.
Further, each employer is hereby authorized to deduct this tax from
each employee in his employ, whether said employee is paid by salary,
wages or commission and whether or not part or all such services are
performed within the Borough of Plymouth.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to him by the Secretary's
office, Municipal Building, 162 West Shawnee Avenue, Plymouth, Pennsylvania.
Each employer, in filing this return and making payment of the tax
withheld from his employees, shall be entitled to retain a commission
calculated at the rate of 2% of the gross tax due and payable, provided
that such tax is collected and paid over by the employer on or before
the dates hereinafter set forth. It is further provided that if the
employer fails to file said return and pay said tax, whether or not
he makes collection thereof from the salary, wages or commissions
paid by him to said employee, the employer shall be responsible for
the payment of the tax in full without deducting a commission and
as though the tax had originally been levied against him.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Each employer shall use his employment records from the first
day of January to the first day of May of the current year for determining
the number of employees from whom said tax shall be deducted and paid
over to the Secretary on or before June 1 of the current year. Supplemental
reports shall be made by each employer on August 1 and October 1 of
the current year of new employees as reflected on his employment records
from May 1 to August 1 of the current year and from August 1 to October
1 of the current year. Payments on these supplemental reports shall
be made on September 1 and November 1 of the current year, respectively.
Each individual who shall have more than one occupation within
the Borough of Plymouth shall be subject to the payment of this tax
on his principal occupation, and his principal employer shall deduct
this tax and deliver to him evidence of deductions on a form, to be
furnished to the employer by the Secretary, which form shall be evidence
of deduction 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 this tax.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
All self-employed individuals who perform services of any type
or kind or engage in any occupation or profession within the Borough
of Plymouth shall be required to comply with this article and pay
the tax to the Secretary on June 1 of the current year or as soon
thereafter as he engaged in an occupation.
All employers and self-employed individuals residing or having
their places of business outside of the Borough of Plymouth but who
perform services of any type or kind or engage in any occupation or
profession within the Borough of Plymouth 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 of Plymouth.
Further, any individual engaged in an occupation within the Borough
of Plymouth and an employee of a nonresident employer may, for the
purpose of this article, be considered a self-employed person, and
in the event that this tax is not paid, the Borough of Plymouth shall
have the option of proceeding against either the employer or employee
for the collection of this tax as hereinafter provided.
A.
It shall be the duty of the Secretary 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 Secretary is hereby charged with the administration and enforcement
of this article and is hereby charged and empowered to prescribe,
adopt and promulgate rules and regulations relating to any matter
pertaining to the administration and enforcement of this article,
including provisions for the examination of the payroll records of
any employer subject to this article and 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 Secretary shall have the right to appeal to the Court of Common
Pleas of Luzerne County as in other cases provided.
C.
The Secretary 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 Secretary
the means, facilities and opportunity for such examination.
D.
The Secretary shall be entitled to retain a commission of 2% of the
gross tax collected by him.
A.
In the event that any tax under this article remains due or unpaid
30 days after the due dates above set forth, the Secretary may sue
for the recovery of any such tax due or unpaid under this article,
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 calculated beginning with
the due date of said tax, and a penalty of 5% shall be added to the
flat rate of said tax for nonpayment thereof. Where suit is brought
for the recovery of this tax, the individuals liable therefor 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 acquired
by this article or whoever 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 $600, plus costs of prosecution for
each offense and, in default of payment of said fine and costs, shall
be imprisoned in Luzerne County Prison for a period not exceeding
30 days for each offense. 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The tax imposed by this article shall continue from year to
year without reenactment.
