This article shall be known and may be cited
as the "Upper Providence Township Local Services Tax Ordinance."
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 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
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 Upper Providence Township 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 Upper Providence
Township but who perform services of any type or kind or engage in
any occupation or profession within Upper Providence Township 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 Upper
Providence Township. Further, any individual engaged in an occupation
within Upper Providence Township 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 tax is not paid, Upper Providence Township
shall have the option of proceeding against either the employer or
employee for the collection of this tax as hereinafter provided.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Whoever makes any false or untrue statement on any return required
by this article, or whoever refuses inspection of the 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 in a summary proceeding brought before a Magisterial
District Judge under the Pennsylvania Rules of Criminal Procedure,
be guilty of a summary offense and shall be punishable by a fine of
not more than $1,000, plus costs of prosecution. In default of payment
thereof, the defendant may be sentenced to imprisonment for a term
not exceeding 90 days. Each day or portion thereof that such violation
continues or is permitted to continue shall constitute a separate
offense, and each section of this chapter that is violated shall also
constitute a separate offense. 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.