[Adopted 3-7-1966; reenacted 1-2-1967 (Ch. 80 of the 1972 Code)]
[Amended 12-16-1972 by Ord. No. 21-1972]
The following words, terms 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:
BOROUGH OF SWOYERSVILLE
The area within the corporate limits of the Borough of Swoyersville.
EMPLOYER
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.
FISCAL YEAR
The twelve-month period beginning January 1 and ending December 31.
HE, HIS or HIM
Indicates the singular and plural number as well as the male, female and neuter genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade or profession of any nature, type or kind whatsoever within the corporate limits of the Borough of Swoyersville, whether in the employ of another or self-employed.
OCCUPATION
Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, carried on or performed within the corporate limits of the Borough of Swoyersville for which compensation is charged or received in excess of $1,000, whether by means of salary, wages, commissions or fees for services rendered.
TAX
The occupational privilege tax in the amount of $10 levied by this article.
TAX COLLECTOR
The Tax Collector of the Borough of Swoyersville, under whose direction this tax shall be enforced.
[Amended 12-16-1972 by Ord. No. 21-1972]
The Borough of Swoyersville hereby levies and imposes on each occupation engaged in by individuals during the current fiscal year, and each succeeding fiscal year, within the corporate limits of the Borough of Swoyersville an occupational privilege tax. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Swoyersville.
[Amended 12-16-1972 by Ord. No. 21-1972]
Beginning with the first day of January of the current fiscal year and each succeeding year each occupation, as hereinbefore defined, engaged in within the Borough of Swoyersville shall be required to pay an occupational privilege tax in the amount of $10 per annum.
Each employer within the Borough of Swoyersville, as well as those employers situated outside the Borough of Swoyersville but who engage in business within the Borough of Swoyersville, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Borough of Swoyersville the said tax of $10 per annum and making a return and payment thereof to the Tax Collector. 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 Swoyersville.
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him by the Tax Collector for the Borough of Swoyersville. 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 12-16-1972 by Ord. No. 21-1972]
Each employer shall use his employment records from the first day of January to the first day of May of the current fiscal year for determining the number of employees from whom said tax shall be deducted and paid over to the Tax Collector on or before June 1 of the current fiscal year. Supplemental reports shall be made by each employer on August 1 and October 1 of the current fiscal year of new employees as reflected on his employment records from May 1 to August 1 of the current fiscal year and from August 1 to October 1 of the current fiscal year. Payments on these supplemental reports shall be made on September 1 and November 1, respectively, of the current fiscal year.
Each individual who shall have more than one occupation within the Borough of Swoyersville 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 Tax Collector, 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 12-16-1972 by Ord. No. 21-1972]
All self-employed individuals who perform services of any type or kind or engage in any occupation or profession within the Borough of Swoyersville shall be required to comply with this article and pay the tax to the Tax Collector on June 1 of the current fiscal year or as soon thereafter as he engages in an occupation.
All employers and self-employed individuals residing or having their places of business outside of the Borough of Swoyersville, but who perform services of any type or kind or engage in any occupation or profession within the Borough of Swoyersville, 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 Swoyersville. Further, any individual engaged in an occupation within the Borough of Swoyersville 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, the Borough of Swoyersville 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 Tax 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 Tax Collector 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 as to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas of Luzerne County as in other cases provided.
C. 
The Tax 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 Tax Collector the means, facilities and opportunity for such examination.
A. 
In the event that any tax under this article remains due or unpaid 30 days after the due dates above set forth, the Tax Collector 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. When suit is brought for the recovery of this tax, the individual liable therefor shall in addition be responsible and liable for the costs of collection.
[Amended 12-16-1972 by Ord. No. 21-1972]
Whoever makes any false or untrue statement of any return required by this article, or who 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 subject to a fine of not more than $100 for each offense, or imprisonment in the 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.
A. 
Nothing contained in this article shall be construed to empower the Borough of Swoyersville to levy and collect the tax hereby imposed on any occupation not within the taxing power of the 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 or impair the right to impose or collect said tax or the validity of the tax so imposed on other persons or individuals as herein provided.