This article amends Ordinance No. 85-115, Ordinance No. 85-115-1,
Ordinance No. 85-115-2, and Ordinance No. 85-115-3, formerly the Emergency
and Municipal Services Tax Ordinance of the Township of Harborcreek,
and now known as the "Local Services Tax."
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
This article amendment is enacted pursuant to the authority
conferred by the "Local Tax Enabling Act," § 6924.101 et
seq.
This article shall become effective as of January 1, 2012.
The following words, when used in this article, shall have the
meanings ascribed to them in this section, except in those instances
where the context clearly indicates a different meaning:
COLLECTOR
The agent and/or deputy agent designated by the Township
to collect the tax imposed by this article and to administer the provisions
thereof; the Collector shall have all the powers, rights, duties and
obligations assigned to the officer as defined in the Local Tax Enabling
Act.
COMPENSATION
Gross earned income and net profits, including, but not limited
to, income from real estate rental.
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and any other compensation received, actually or constructively,
by a person or his personal representative for services rendered,
whether directly or through an agent, whether in cash or in kind,
and does not include compensation to persons on active military service,
periodic payments for sickness and/or disability or retirement or
workmen's compensation payments, social security disability or
old age payments, retirement or pension payments, public assistance
payments, unemployment compensation payments or payments to reimburse
expenses or payments made by employers or labor unions for wage and
salary supplemental programs, including hospitalization, disability
or death, strike benefits or voluntary sickness payments.
EMPLOYER
A person, partnership, association, corporation, institution,
governmental body or unit or agency, any LLC, LLP or other similarly
organized business entity operating and/or existing in Harborcreek
Township and employing one or more persons.
NET PROFITS
The net income from the operation of a business, profession,
or other activity in the Township of Harborcreek.
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise
of any kind for which compensation is received and conducted within
Harborcreek Township.
PERSON
Every natural person, partnership, association, corporation
or other entity when used in any clause concerning the imposition,
declaration or payment of tax. A "person," for purposes of the imposition
of an local services tax, shall include, but not be limited to, any
person subject to the earned income tax or wage tax enacted in Harborcreek
Township.
TAX
The local services tax imposed herein.
TAXABLE PERIOD
The period beginning January 1, 2012, and ending December
31, 2012, and each succeeding calendar year thereafter.
TAXPAYER
Any natural person engaging in an occupation within the territorial
limits of the Township and shall include, but not be limited to, all
taxpayers subject to the earned income tax or wage tax in Harborcreek
Township.
An annual tax for general revenue purposes of $52 is hereby
imposed upon each person for the privilege engaging in an occupation
within the territorial limits of Harborcreek Township. Said tax shall
be levied during the period of January 1, 2012, and ending December
31, 2012, and each succeeding calendar year thereafter. For 2013 and
the subsequent years, said tax will automatically be deemed reenacted
without formal reenactment, to be effective January 1 of each subsequent
year unless repealed. The situs for payment of the tax, and the political
subdivision entitled thereto, is the place of employment on the first
day the taxpayer becomes subject to the tax during each payroll period.
If, for any reason, the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid, shall be
added and collected. Where action is brought to recover said tax or
a levy is made by distress and sale of goods and property, the person
liable therefor shall, in addition, be liable for the cost of collection
as well as the interest and penalties imposed. The reasonable costs
of collection shall be deemed 25% of the total due and owing. The
provisions of this section shall apply both to employees and employers
required to make deduction of said tax.
The provisions of this article are severable. If any sentence,
clause or section of this article is, for any reason, found to be
illegal or unconstitutional or otherwise invalid, such illegality
or invalidity shall not affect or impair any of the remaining provisions,
sentences, clauses, or sections contained herein. It is hereby declared
to be the intent of the Township that this article would have been
adopted had the invalid or illegal sentence, clause or section not
been included herein.
All ordinances or parts of ordinances inconsistent with the
terms of this article are hereby repealed insofar as they may be inconsistent
herewith, including, but not limited to, provisions of the previous
Occupational Privilege Tax Ordinance, No. 85-115, as well as the EMST
Ordinance, effective January 1, 2006, identified as Ordinance No.
85-115-1, and Ordinance No. 85-115-2, and the Local Services Tax Ordinance
Amendment, No. 85-115-3.