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:
COLLECTOR
The person, public employee, designated Borough office or
private agency designated by Tullytown Borough to collect and administer
the tax herein imposed.
DCED
The Pennsylvania Department of Community and Economic Development.
EARNED INCOME
The compensation as required to be reported, as this term is defined in Chapter
5 (relating to consolidated collection of local income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1257, 53 P.S. § 6924.501, as amended.
EMPLOYER
An individual, partnership, association, limited-liability
corporation, limited-liability partnership, 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.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of Tullytown Borough.
NET PROFITS
The net income from the operation of a business, profession, or other activity, as this term is defined in Chapter
5 (relating to consolidated collection of local income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1257, 53 P.S. § 6924.501, as amended.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, earned on
or performed within the corporate limits of Tullytown Borough for
which compensation is charged or received; whether by means of salary,
wages, commission or fees for services rendered.
POLITICAL SUBDIVISION
Any county, city, borough, incorporated town, township, school
district, or vocational school district with the authority to levy
the local services tax.
TAX
The local services tax at the rate fixed in §
158-47 of this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
For specific revenue purposes, an annual tax is hereby levied and assessed, commencing January 1, 2023, upon the privilege of engaging in an occupation with a primary place of employment within Tullytown Borough during the tax year. Each natural person who exercises such privilege for any length of time during any tax year shall pay the tax for that year in the amount of $52, assessed on a pro rata basis, in accordance with the provisions of this article. This tax may be used solely for the following purposes as may be allocated by the Council of Tullytown Borough from time to time: 1) emergency services, which shall include emergency medical services, police services and/or fire services; 2) road construction and/or maintenance; 3) reduction of property taxes; or 4) property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Chapter
85, Subchapter F (relating to homestead property exclusion). The Borough shall use no less than 25% of the funds derived from the tax for emergency services. This tax is in addition to all other taxes of any kind or nature heretofore levied by Tullytown Borough. The tax shall be no more than $52 on each person for each calendar year, irrespective of the number of political subdivisions within which a person may be employed.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to the employer by the Collector.
If an employer fails to file the return and pay the tax, whether or
not the employer makes collection thereof from the salary, wages or
commissions paid by him or her to an employee, except as provided
hereafter in this article, the employer shall be responsible for the
payment of the tax in full as though the tax had been originally levied
against the employer.
In each tax year, each employer shall use his or her employment
records to determine the number of employees from whom such tax shall
be deducted and paid over to the Collector on or before the 30th day
following the end of each calendar quarter of each such tax year.
Each self-employed individual who performs services of any type
or kind or engages in any occupation or profession within a primary
place of employment within the Borough shall be required to comply
with this article and pay the pro rata portion of the tax due to the
Collector on or before the 30th day following the end of each quarter.
All employers and self-employed individuals residing or having
their places of business outside of the Borough, but who perform services
of any type or kind or engage in any occupation or profession within
the Borough 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. Further, any individual engaged in an occupation
within the Borough and an employee of a nonresidential employer may,
for the purpose of this article, be considered a self-employed person,
and in the event his or her tax is not paid, the Borough shall have
the option of proceeding against either the employer or employee for
the collection of this tax as hereinafter provided.
Whoever makes any false or untrue statements on any return required
by this article, or whoever refuses inspection of the books, records
or accounts in his or her custody and control setting forth the number
of employees subject to this tax who are in his or her employment,
or whoever fails or refuses to file any return required by this article
shall be guilty of a violation and, upon conviction thereof, shall
be sentenced to pay a fine of not more than $500 plus costs of prosecution,
and, in default of payment of such fine and costs, to imprisonment
for not more than 30 days. The action to enforce the penalty herein
prescribed may be instituted against any person in charge of the business
of any employer who shall have failed or who refuses to file a return
required by this article.
Nothing contained in this article shall be construed to empower
the Borough 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.