[1]
Editor's Note: This Part was amended 12/18/2007 by Ord. No.
731 to impose a local services tax in lieu of the prior occupational
privilege/emergency medical services (EMS) tax, as provided by Act
222 of 2004. Where specific terminology or provisions in this Part
have been revised, the history "12/18/2007 by Ord. No. 731" is noted.
[Ord. 294, 3/20/1967; as amended by Ord. 474, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; and by Ord. 707, 12/14/2005]
The following words and phrases, when used in this Part 3, shall have the meaning ascribed to them in this § 24-301, unless the context clearly indicates a different meaning:
An individual, partnership, limited partnership, association
or corporation that engages the services of any individual and makes
payment to said individual, whether by salary, wages or commission.
An "employer" shall include a self-employed person who engages in
his employ the services of one or more individuals besides himself.
A flat tax of $52 per year levied on each individual exercising
the privilege of engaging in any occupation, as hereinbefore defined,
within the Borough of Mohnton, after the effective date of this Part
3 and during the current fiscal year.
[Amended by Ord. No. 731,12/18/2007]
Any person, male or female, who attains or is over the age
of 21 years during the fiscal year of the Borough of Mohnton beginning
the first Monday of January and ending on the day prior to the first
Monday of the following year engaged in any occupation of any nature,
type or kind whatsoever within the corporate limits of the Borough
of Mohnton, whether in the employ of another or self-employed, after
the effective date of this Part 3 and during each fiscal year.
The exercising or carrying on by any manner or means any
occupation whatsoever, whether it be trade, profession, business or
undertakings of any type or kind carried on or performed within the
corporate limits of the Borough of Mohnton for which recompense is
received, whether by means of salary, wages, commission or whether
the individual be self-employed by payment for services rendered.
The Treasurer of the Borough of Mohnton.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; by Ord. 707, 12/14/2005; and by Ord. No. 731,12/18/2007]
For the current fiscal year, the Borough of Mohnton hereby imposes
on each individual engaged in any occupation within the Borough of
Mohnton an annual local services tax in the manner and at the rates
hereinafter set forth.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; by Ord. 495, 12/13/1989; by Ord. 503, 12/12/1991; by Ord. 707, 12/14/2005; and by Ord. No. 731,12/18/2007]
Beginning on the first day of March of each fiscal year, each
individual engaged in any occupation, as hereinbefore defined, within
the Borough of Mohnton shall be required to pay an annual local services
tax of $52; subject, however, to the low income limit of $12,000 and
the Borough of Mohnton collection policy.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; and by Ord. 707, 12/14/2005]
1.
Said tax shall be paid to the Borough Treasurer, and said tax shall
be due and payable on the first day of April of each fiscal year;
and if payment of said tax of $52 is made within the two months next
following the first day of April of each fiscal year, a discount of
2% shall be allowed to each individual so paying said annual tax of
$52; and after the expiration of the two months next following the
first day of April of each fiscal year, said tax of $52 hereby levied
upon each individual engaged in an occupation within the limits of
the Borough of Mohnton shall be paid at the flat rate for the next
ensuing month; and after the expiration of said next ensuing month,
a penalty of 5% is hereby imposed.
2.
If said tax is not paid when due in each fiscal year, interest thereon
shall begin to accrue at the rate of 6% per annum on the amount of
said tax remaining unpaid. Said interest shall be calculated beginning
on the first Monday in January of each fiscal year and shall be calculated
thereafter until said tax is paid in full, together with penalty as
hereinbefore provided.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; by Ord. 707, 12/14/2005; and by Ord. No. 731,12/18/2007]
Each employer within the Borough of Mohnton is hereby charged
with the duty of collecting and paying over to the Borough Treasurer
from each employee engaged in his services said tax of $52 per year
for each individual employed by said employer who performs services
on behalf of said employer within the Borough of Mohnton or who is
engaged in an occupation, as hereinbefore defined, for the benefit
of said employer or in the service of said employer within the corporate
limits of the Borough of Mohnton. Said employer is hereby imposed
with the duty of collecting said tax from said individual or individuals
within their employ subject to said tax at the rate of $1.00 per week.
Each employer shall make a return and payment of said tax and is authorized
to deduct said local services tax at the rates hereby imposed for
each employee in his service, whether said employee is paid by salary,
wages or commission. Each employer within the Borough of Mohnton shall
prepare and file a return showing a computation of the tax on a form
to be obtained by him from the Borough Treasurer. Each employer, in
filing his return and making payment by deduction from the salary,
wages, commission or other compensation payable by him to his employees,
shall be entitled to retain a commission, calculated at 2%, on the
gross tax due and payable by each individual, provided that such tax
is collected and paid over by the employer within the two months next
following the first day of April of each fiscal year. It is further
provided that, if the employer fails to file said return and pay said
tax but makes collection thereof from the salary, wages or commissions
paid by him to said employee, the employer shall be responsible for
payment of the tax in full without any deductions or commissions as
though the tax had originally been levied against him.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; by Ord. 707, 12/14/2005; and by Ord. No. 731,12/18/2007]
Each individual who shall have more than one occupation within
the Borough of Mohnton shall be subject to the payment of the annual
local services tax solely upon his principal occupation, and his principal
employer shall deliver to him a certificate of payment in a form to
be furnished to the employer by the Borough Treasurer certifying to
any other employer of such individual that said local services tax
has been paid by the employee to the employer and in turn remitted
by said employer to the Borough Treasurer. Any employer receiving
such certificate of payment of the local services tax by another employer
by deduction from said individual shall not deduct or collect the
local services tax imposed by this Part 3.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; by Ord. 707, 12/14/2005; and by Ord. No. 731,12/18/2007]
Each employer in the Borough of Mohnton shall use his employment records as of the first Monday of each fiscal year in determining the number of employees from whom said local services tax shall be deducted and paid over to the Borough Treasurer. Each employer who engages the services of any individual in an occupation to be performed in the Borough of Mohnton after the first day of March of each fiscal year shall require said employee to furnish to him a certificate to be supplied by the Borough Treasurer showing that the local services tax has theretofore been paid or deducted by a previous employer, and in the absence thereof, said employer shall deduct and pay over to the Borough Treasurer the tax herein levied and imposed; provided, however, that if the person so employed by an individual has not, since the first day of March of the current fiscal year, performed any services of any type or kind within the corporate limits of the Borough of Mohnton, the employer making such deduction and payment shall be entitled to deduct and retain the 2% commission on said gross tax set forth in § 24-305, and said new employee shall be entitled to the 2% deduction, provided that such deduction and payment to the Borough Treasurer is made within the three months next following the date of employment of the new employee.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; by Ord. 707, 12/14/2005; and by Ord. No. 731,12/18/2007]
Each self-employed individual in the Borough of Mohnton who performs any services of any type or kind within the corporate limits of the Borough of Mohnton, whether the same be regarded either as a profession or as a business, shall be required to pay a local services tax of $52 for himself and shall, further, be required to deduct and pay over in the manner hereinbefore set forth in § 24-305, an annual local services tax of $52 for every individual in his employ who is engaged in the performance of any occupation or profession for him within the Borough of Mohnton. Any individual engaged in any occupation within the Borough who is an employee of another shall be liable for the payment of the local services tax of $52 for himself and shall be treated and regarded as a self-employed individual if the location of the business of his employer is beyond the corporate limits of the Borough of Mohnton. Each employer whose business location is beyond the corporate limits of the Borough of Mohnton shall be required to furnish to the Borough Treasurer a list of all individuals employed by him who exercise the privilege of engaging in any occupation of any type or kind within the corporate limits of the Borough of Mohnton after the effective date of this Part 3 and during the current fiscal year.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; by Ord. 707, 12/14/2005; and by Ord. No. 731,12/18/2007]
Where a person is engaged in domestic services for others and
has more than one employer in the performance of such services, the
employer by whom such domestic is employed on the first day of March
of each fiscal year is responsible for the collection and payment
of the annual local services tax for such domestic to the Borough
Treasurer, and, in the event that the domestic is not employed by
any person on the first day of March of each fiscal year, said responsibility
for deducting and paying over the Borough local services tax shall
rest upon the employer of the domestic on the next succeeding date
following the first day of March of each fiscal year, and said employer
shall furnish to said domestic employee a certificate of payment of
said local services tax to be exhibited to all other employers of
said domestic, and the producing of said certificate to such other
employers shall excuse them from the deduction of any further local
services tax from said domestic employee for the current fiscal year.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
480, 12/14/1988; and by Ord. 707, 12/14/2005]
The tax imposed by this Part 3 shall be in addition to all other
taxes of any kind or nature heretofore or hereafter levied by the
Borough of Mohnton.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
480, 12/14/1988; and by Ord. 707, 12/14/2005]
The Council of the Borough of Mohnton is hereby empowered to
prescribe and adopt, by resolution, rules and regulations relating
to any matter pertaining to the enforcement of this Part 3.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
480, 12/14/1988; and by Ord. 707, 12/14/2005]
1.
It shall be the duty of the Treasurer to collect and receive the
taxes, fines or penalties imposed by this Part 3. It shall also be
his duty to keep a record showing the amount received by him from
each self-employed person paying the tax and the date of such receipt;
and, further, it shall be his duty to keep a record showing the amount
received by him from every employer paying the tax on behalf of his
employees by deduction made by such employer from the salary, wages,
commissions or other forms of recompense.
2.
The Treasurer is hereby charged with the administration and enforcement
of the provisions of this Part 3 and is hereby empowered to administer
and enforce rules and regulations prescribed and adopted by Borough
Council and is further charged with the responsibility for reexamination
and correction of any returns made in compliance with this Part 3
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 Treasurer shall have the right to appeal to the Court
of Common Pleas of Berks County as in other cases provided.
3.
The Treasurer is hereby authorized to examine the books and payroll
records of any employer in order to verify the accuracy of any return
made by any employer on behalf of his employees or, if no return was
made, to ascertain the local services tax due. Each employer in the
Borough of Mohnton is hereby directed and required to give to the
Treasurer the means, facilities and opportunity for such examinations
and investigations as are hereby authorized.
[Amended by Ord. No. 731,12/18/2007]
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; and by Ord. 707, 12/14/2005]
1.
In the event that any tax under this Part 3 remains due or unpaid
at the end of the current fiscal year, the Treasurer may sue for the
recovery of any such tax due or unpaid under this Part 3, together
with penalty.
2.
If for any reason the tax is not paid when due in each fiscal year,
interest at the rate of 6% on the amount of said tax shall be calculated
beginning with the first Monday of each fiscal year, and a penalty
of 5% shall be added to the flat rate of said tax for nonpayment thereof
on and after the first day of July of each fiscal year. Where suit
is brought for the recovery of any local services tax, the individual
liable therefor shall, in addition, be responsible and liable for
the costs of collection and the interest and penalties herein imposed.
[Amended by Ord. No. 731,12/18/2007]
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; by Ord. 707, 12/14/2005; and by Ord. No. 731,12/18/2007]
Whoever makes any false or untrue statement on any return required
by this Part 3, or who refuses inspection of his books, records or
accounts in his custody or control in order to determine the number
of employees subject to the local services tax who are in his employment,
or whoever fails or refuses to file any return required by this Part
3, shall, upon conviction before any District Justice, be sentenced
to pay a fine of not more than $300 for each offense and, in default
of payment of said fine, be imprisoned in Berks County Prison for
a period not exceeding 90 days for each offense. It is further provided
that action to enforce the penalty herein provided may be begun and
instituted against any person in charge of the business premises of
any employer who has failed or who refuses to file a return required
by this Part 3.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1988; by Ord. 474, 12/9/1988; by Ord.
480, 12/14/1988; and by Ord. 707, 12/14/2005]
If any individual is engaged in any occupation of any type or
kind licensed by the Commonwealth of Pennsylvania, the tax imposed
by this Part 3 shall nevertheless be payable and due by said individual
for the privilege of maintaining a location within the corporate limits
of the Borough of Mohnton or for the carrying on of such occupation
or business so licensed within the corporate limits of the Borough
of Mohnton.
[Ord. 294, 3/20/1967; as amended by Ord. 465, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
480, 12/14/1988; and by Ord. 707, 12/14/2005]
This Part 3 is enacted under the authority of Act 222 of 2004.[1]
[Ord. 294, 3/20/1967; as amended by Ord. 456, 1/14/1987; by Ord. 474, 12/9/1988; by Ord.
478, 8/10/1988; by Ord. 480, 12/14/1988; by Ord. 707, 12/14/2005; and by Ord. No. 731,12/18/2007]
Any claim for refund of any local services tax paid during each
fiscal year must be filed, in writing, with the Borough Treasurer
on or before the first day of July of each fiscal year; any claim
for refund filed on or after said date shall be barred and disallowed.
