[Adopted 9-14-2009 by Ord. No. 09-8]
A tax in the amount of $52 is hereby levied, assessed and shall be collected upon the privilege of engaging in an occupation within the Township from the effective date as set forth in §
436-33 of this article and in each following calendar year. Each natural person who exercises such privilege for any length of time in any calendar year beginning with the year 2010 shall pay the tax in accordance with the provisions of this article; provided, however, that the funds derived from this tax shall be used solely for:
A. Emergency services, which shall include emergency medical services,
police services and fire services;
B. Road construction and/or maintenance;
C. Reduction of property taxes; and/or
D. Property tax relief through implementation of a homestead and farmstead
exclusion pursuant to 53 Pa.C.S.A. § 8581 et seq.
The Township hereby exempts from this tax:
A. Any person whose total income from all sources is less than $12,000
per annum;
B. Any person who has served in any war or armed conflict in which the
United States was engaged and is honorably discharged or released
under honorable circumstances from active service if, as a result
of military service, the person is blind, paraplegic or a double or
quadruple amputee or has a service-connected disability declared by
the United States Veterans Administration or its successor to be a
total 100% permanent disability;
C. Any person who serves as a member of a reserve component of the armed
forces and is called to active duty at any time during the taxable
year. The Township Supervisors may adopt regulations for the processing
of claims for exemptions.
The tax levied and imposed shall continue in force on a calendar-year
basis following January 1, 2010, without annual reenactment until
such time as the Township Supervisors shall change the rate of tax
or by appropriate ordinance repeal such tax.
Every employer shall, within 15 days after the effective date
of this article or within 15 days after first becoming an employer,
register with the Tax Collector the employer's name, address, and
such other information as the Tax Collector may require.
A. As to each taxpayer who is employed for any length of time after
the effective date of this article and on or before March 31 of any
year in which the tax is imposed, each employer shall deduct the tax
from compensation payable to the taxpayer, file a return on a form
prescribed by the Tax Collector, and pay said Tax Collector the full
amount of all such taxes on or before April 30 of the current tax
year. Thereafter, as to each taxpayer for whom no prior deduction
has been made, who is employed for any length of time in any of the
three months period ending June 30, September 30 and December 31 of
the current tax year, each employer shall deduct the tax and compensation
payable to the taxpayer, file a return on a form prescribed by the
Tax Collector, and pay to the Tax Collector the full amount of all
taxes deducted for each such three-month period on or before July
31 or October 31 of the current tax year, and January 31 of the following
year, respectively.
B. Any employer who discontinues business or ceases operation before
December 31 of any year during which this tax is in effect shall,
within 15 days after discontinuing business or ceasing operations,
file the return herein required and pay the tax to the Tax Collector.
C. The failure of any employer to deduct the tax shall not relieve the
employee from the duty to file a return and pay the tax. Any employer
who fails to deduct the tax as required by this section or who fails
to pay such tax to the Tax Collector shall be liable for such tax
in full, without deduction of the commission hereinafter provided,
as though this tax had originally been levied against such employer.
D. As to employees who present official receipts evidencing prior payment
of the tax either directly or by collection through other employers,
the employer shall not deduct the tax but shall maintain adequate
records concerning said employees.
E. Each employer may deduct and retain a commission equal to 2% of the
total amount of tax collected through the employer pursuant to this
section.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under §
436-24 of this article shall file a return on a form prescribed by the Tax Collector and shall pay the tax directly to said Collector. Each such taxpayer who first becomes subject to the tax after the effective date of this article, and on or before March 31 of the current tax year, shall file the return and pay the tax on or before April 30 of the current tax year, and each such taxpayer first becomes subject to the tax after March 31 of the current tax year shall file the return and pay the tax on or before July 31, October 31 of the then current year, or January 31 of the following year, whichever of such payment dates first occurs at least 30 days after the taxpayer becomes subject to the tax.
Both residents and nonresidents taxpayers shall, by virtue of
engaging in an occupation within the Township of Weisenberg, be subject
to the tax and the provisions of this article.
The Tax Collector, on behalf of the Township, shall collect
and receive the taxes, interest, fines and penalties imposed by this
article, and shall maintain records showing the amounts received,
from whom received, and the dates such amounts were received. The
Tax Collector shall prescribe and issue all forms necessary for the
administration of the tax and shall adopt and enforce regulations
relating to any matter pertaining to the administration of this article,
including, but not limited to, requirements for collection through
employers, requirements for deductions, requirements for evidence
and records, and provisions for the examination and correction of
returns. The Tax Collector and agents designated by him may examine
the records of any employer or supposed employer or of any taxpayer
or supposed taxpayer in order to ascertain the tax due or verify the
accuracy of any return. Every employer or supposed employer and every
taxpayer or supposed taxpayer shall give the Tax Collector and any
person designated by him all means, facilities and opportunities for
the examinations hereby authorized.
The Tax Collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this article and unpaid.
If, for any reason, any tax is not paid when due, interest on the
amount of unpaid tax, at the annual rate as set forth in the Fiscal
Code (72 P.S. § 806 et seq.) and an additional penalty of
1% of the amount of unpaid tax, for each month or fraction of month
during which the tax remains unpaid, shall be added and collected;
provided, however, that in no event shall interest and penalties exceed
15% in the aggregate. Whenever suit is brought for the recovery of
unpaid tax, the taxpayer shall, in addition, be liable for the cost
of collection as well as for interest and penalties. The Tax Collector
may accept payment under protest of the tax claim by the Township
in any case where any person disputes the Township's claim for the
tax. If a court of competent jurisdiction thereafter decides that
there has been overpayment to the Tax Collector, the Tax Collector
shall refund the amount of the overpayment to the person who paid
under protest.
The Tax Collector, before entering under his official duties,
shall give and acknowledge a bond to the Township equal to the maximum
amount of taxes that may be in the possession of the Tax Collector
at any given time or in an amount sufficient to secure financial responsibility
of the Tax Officer. The Tax Collector shall receive such compensation
for his services and expenses shall be determined by the Township
Supervisors from time to time.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any taxpayer or employer who fails, neglects, or refuses to
make a return as required, and any employer who fails, neglects, or
refuses to register or to pay the tax deducted from an employee, or
fails, neglects, or refuses to deduct or withhold the tax from employees,
and any taxpayer or employer who refuses to permit the Tax Collector
to examine the books, records, and papers, and any taxpayer or employer
who knowingly makes any incomplete, false, or fraudulent return or
attempts to do anything whatsoever to avoid the full disclosure of
the amount of tax due in order to avoid the payment of the whole or
any part of the tax imposed shall, upon conviction thereof before
a Magisterial District Judge, be sentenced to pay a fine of not more
than $500 for each offense and costs and, in default of said fine
and costs, be imprisoned for a period not exceeding 30 days.
All ordinances or parts of ordinances and all resolutions or
parts of resolutions inconsistent herewith shall be and are herewith
repealed.
The provisions of this article are severable. If any provision,
sentence, clause, phrase, section or part thereof shall for any reason
be found unconstitutional, illegal or invalid, such unconstitutionality,
illegality, or invalidity shall not effect or impair any of the remaining
provisions, sentences, clauses, phrases, sections, or parts thereof,
but the same shall remain in effect. It is hereby declared to be the
intent of the Township that this article shall stand notwithstanding
the invalidity of any part included herein.
The provisions of this article shall become effective on and
after January 1, 2010.