[Adopted 12-12-2007 by Ord. No. 2007-22]
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 limits and jurisdiction of Lansford Borough,
Carbon County, Pennsylvania.
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.
Indicates the singular and plural number as well as male,
female and neuter gender.
Any person, male or female, who attains or is over the age
of 18 years on the first day of January, engaged in any occupation,
trade or profession, within the limits of Lansford Borough.
The person, public employee, or private agency designated
by Lansford Borough to collect and administer the Local Services Tax
hereby imposed.
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 Lansford Borough, for
which compensation is charged or received by means of salary, wages,
commissions or fees for services rendered.
Includes salaries, wages, commissions, bonuses, incentive
payments, fees, and tips that may accrue or be received by an individual
for services rendered, whether directly or through an agent and whether
in cash or in property, but shall not include periodic payments for
sick or disability benefits and those commonly recognized as old-age
benefits, retirement pay, or pensions paid to persons retired from
service after reaching a specific age or after a stated period of
employment, nor public assistance or unemployment compensation payments,
nor any wages or compensation paid by the United States to any person
for active service in the Army, Navy, Air Force or any other branch
of the military of the United States, nor any bonus or additional
compensation paid by the United States or the commonwealth of Pennsylvania
or any other state for such service.
The Local Services Tax in the amount of $52 levied by this
article.
The Borough Council of the Borough of Lansford hereby levies
and imposes on each individual engaged in any occupation within the
territorial limits of Lansford Borough during this fiscal year and
each fiscal year thereafter, a Local Services Tax. This tax is an
addition to all other taxes of any kind or nature heretofore levied
by Lansford Borough, provided that all individuals deriving less than
$12,000 per year from all sources of earned income and/or net profits
shall be exempt from the Local Services Tax hereby levied. The Local
Services Tax in the amount as herein levied may be subject to the
sharing provisions as set forth in the applicable law.
Any individual who earns an annual gross salary of $12,000 or
less per year from all sources of earned income and/or net profits,
or on active military duty, or who have been called to active military
duty at any time within the taxing year, or any former/current member
of the military who is a paraplegic, double and/or quadruple amputee
or has any service related disability as declared by the United States
Veterans' Administration or its successor to be total 100% disability
shall be exempt from payment of the tax hereunder only upon filing
of an exemption certificate, developed by the Department of Community
and Economic Development and completed by the employer, that anticipates
earnings of less than such stated amount due to seasonal employment
or otherwise.
Beginning with the first day of January, each person engaged
in an occupation as herein before defined, within the limits of Lansford
Borough, shall be subject to a Local Service Tax in the amount of
$52 per annum, said tax to be paid by the individual so engaged.
Each employer within Lansford Borough, as well as those employers situated outside Lansford Borough, is hereby charged with the duty of collecting from each of his employees engaged by him, and performing for him with Lansford Borough, the said tax of $52 per annum, and making a return and payment thereof to the Tax Officer. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether the said employee is paid by salary, wages or commission and whether or not part or all such services are performed within Lansford Borough. Each employer shall deduct said tax from the first pay of each such employee as set forth in § 396-27 herein, unless the tax has previously been withheld from the employee in the fiscal year by the employer or employee provides verification to the employer that the tax has previously been withheld for a like amount in the fiscal year. In the event the tax has been withheld in an amount less than the rate of tax herein levied, then, in such event, the employer shall deduct an amount equal to the difference between the amount previously withheld in such fiscal year and the tax levied by Lansford Borough.
Each employer within the Borough of Lansford, as well as those
employers situated outside the Borough but who engage in business
within the Borough, is hereby charged with the duty of collecting
from each of his/her employees engaged by him/her and performing for
him/her within Lansford Borough said tax of $52 per year and making
a return and payment thereof to the tax receiver. Each employee subject
to the tax shall be assessed a pro rata share of the tax for each
payroll period in which the employee is engaged in Lansford Borough.
The pro rata share of the tax assessed on an employee for a payroll
period shall be determined by dividing the $52 rate by the number
of payroll periods established by the employer for a calendar year.
Each employer is hereby authorized to deduct this tax from each employee
who has not otherwise claimed an exemption from paying the tax, whether
said employee is paid by salary, wages or commission. Each employer
shall be required to remit the tax within 30 days after the end of
each quarter of a calendar year. The employer will provide the employee
with evidence of deduction on a form to be furnished to the employer
by the administrator.
As to each taxpayer employed for any length of time on or before
the end of each quarter of the fiscal year, each employer shall deduct
the tax from the compensation payable to the employee, file the return
on a form prescribed by the Tax Officer and pay such Tax Officer the
pro rata amount of the tax on or before the end of each quarter of
the fiscal year, except where otherwise provided herein. As to each
taxpayer for whom no prior deduction has been made, who is employed
for any length of time in any three-month period ending March 31,
June 30, September 30 and December 31 of the fiscal year, each employer
shall deduct the tax from the compensation paid to each such employee
and file a return on or before the last day of April, July, October
and January, on a form prescribed by the Tax Officer and pay to such
collector the full amount of tax deducted for each three-month period.
Thereafter, quarterly returns shall be filed and payments made accordingly
except as otherwise provided herein, except that where the employer
has in their possession Local Services Taxes in excess of $500 then,
and in such event, the taxes shall be forwarded to the designated
officer 30 days after the end of the month the tax was withheld, and
in no event beyond the designated due dates, whichever first occurs.
Each individual who shall have more than one occupation within
Lansford Borough 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 deduction on a form to be furnished
by the employer and acceptable to the Officer, which form shall be
evidence of deduction having been made, and when presented to any
other employer shall be authority for such other employer to not deduct
this tax from the employee's wages. However, the name of the employee
shall not be included in a quarterly return of the employee to the
Local Services Tax Officer by setting forth the name and address of
such employee, and the name, address and account number of the employer
who actually deducted the tax.
All self-employed individuals who perform services of any kind or type, engaged in any occupation or profession within Lansford Borough shall be required to comply with this article and pay the tax to the Officer on or before the end of each quarter for the fiscal year, or 30 days after the month as he is engaged in an occupation subjecting him to the tax, and in no event after the designated due dates as set forth in § 396-27 herein whichever first occurs, the failure to receive notice shall not relieve any person subject to this article from the payment of any taxes imposed by Lansford Borough, and such taxpayer shall be charged with the taxes as though he had received notice.
All employers and self-employed individuals residing and having
their place of business outside Lansford Borough, but who perform
services of any type or kind, or engage in any occupation or profession
with Lansford Borough are by virtue thereof bound by and subject to
the provisions, penalties and regulations promulgated under this article.
Further, any individual engaged in an occupation with Lansford Borough,
and an employee of a nonresident employer may, for the purpose of
this article, be considered a self-employed person, and in the event
this tax is not paid, Lansford Borough shall have the option of proceeding
against either the employer or employee for the collection of this
tax as hereinafter provided. Each such employer and individual as
the case may be shall be subject to the provision of this article
as it applies to payment, reporting and any other applicable provision
of this article.
A.
It shall be the duty of the Local Services Tax Officer to accept
and receive payments of this tax and to keep a record thereof showing
the amount received from each employer or self-employed person, together
with the date the tax was received.
B.
The Local Services Tax Officer 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, the examination and
correction of any return made in compliance with this article, and
any payment alleged or found to be incorrect or to which overpayment
is claimed or found to have occurred. Any person aggrieved by any
decision of the Local Services Tax Officer shall have the right to
appeal in accordance with the provisions of the local Taxpayers Bill
of Rights or the court of competent jurisdiction, as in other cases
provided.
C.
The Local Services Tax Officer is hereby authorized to examine the
books and payroll 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 Local Service Tax Officer the means, facilities and opportunity
to examine such books and payroll of the employer, and to ascertain
the tax due, if any.
A.
In the event that any tax under this article remains due and unpaid
for 30 days after the due date above set forth, the Local Service
Tax Officer may sue for the recovery of any such tax due or unpaid
under this article, together with interest and penalty.
B.
If said tax is not paid when due, interest at the rate of 6% per
annum shall be calculated, beginning with the due date of said tax,
and a penalty of 10% shall be added to the flat rate of said tax for
the nonpayment thereof. Where suit is brought for the recovery if
this tax, the individual liable therefor shall, in addition, be responsible
and liable for the costs of collection and reasonable attorney fees.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Whoever makes false and untrue statements on any return required
by this article, or who refuses inspection of the books, records and
accounts in his custody and control setting forth the number of employees
in his employment subject to the tax, 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 Borough correctional
facility for a period not exceeding 10 days or to the county correctional
facility for a period not exceeding 30 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 refused to file a return required by this
article.
Provisions of this article shall be severable and if any of
the provisions shall be held invalid or unconstitutional, the decision
of the Court to this effect shall not affect or invalidate any of
the remaining provisions. It is hereby declared to be the legislative
intent of the Council of the Borough of Lansford that this article
would have adopted if such illegal, invalid or unconstitutional provisions
had not been included herein.
A.
Nothing contained in this article shall be construed to empower Lansford
Borough to levy and collect the tax hereby imposed on any occupation
not within the taxing power of Lansford Borough 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 shall
not affect the right to impose or collect said tax, or the validity
of the tax so imposed on other person or individuals as herein provided.
The tax herein imposed and the ordinance herein enacted is in
pursuance of authority granted by the provisions of the Local Tax
Enabling Act approved by the General Assembly of the commonwealth
of Pennsylvania December 31, 1965, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
All ordinances or parts of ordinance inconsistent herewith be
and the same are repealed. In addition, the occupational privilege
tax currently in effect in Lansford Borough is hereby repealed.
The tax imposed by this article is anticipated to generate $16,000
in revenue to be used for the reduction of property taxes, road construction
and maintenance, police, fire and/or emergency services.
