[Adopted 9-12-2005 by Ord. No. 592 (Ch. 24, Part 7, of the 2005 Code of Ordinances)]
[Amended 1-14-2008 by Ord. No. 603]
There is hereby established a tax in the Borough of Rockledge known as the "Local Services Tax."
Such tax is imposed upon each and every individual who is employed within the Borough of Rockledge. In the event that an individual is employed in more than one municipality that collects such tax, the tax shall be imposed in accordance with the order of priority set forth in the Local Tax Enabling Act, 53 P.S. § 6924.311(8).
[Amended 1-14-2008 by Ord. No. 603]
The rate of the tax is hereby established at $52 per annum per employee.
A. 
Persons who earn less than $12,000 per annum are hereby exempted from the payment of all or any portion of the tax hereby adopted.
B. 
The following military personnel are exempt from the local services tax: members of any reserve component called to active duty and honorably discharged veterans who served in any war or armed conflict and who are either blind, paraplegic, double or quadruple amputee or 100% disabled as a result of such service. Persons who at the start of a calendar year reasonably anticipate earning less than $12,000 per year may obtain an "upfront" exemption pursuant to a form to be made available by the employer and to be filed with the employer and Borough, with W-2 forms from the prior year attached. Withholding from any exempted employee must restart upon a determination from the Borough or employer that the employee has or will earn more than $12,000 for the subject year, with the next return including a "catchup" payment to bring the employee current.
[Added 1-14-2008 by Ord. No. 603]
[Amended 1-14-2008 by Ord. No. 603]
Funds derived from the local services tax shall only be used for emergency services, including medical, police and fire services; road construction and maintenance, reduction of property taxes and, if implemented, for a homestead or farmstead exclusion; 25% of the total revenues from the tax must be used for emergency services.
[Amended 1-14-2008 by Ord. No. 603]
Each employer within the Borough of Rockledge is hereby charged with the duty of collecting the said tax of $52 per year, in accordance with the terms of this article, from each employee who engaged in an occupation, as herein defined, for the benefit of said employer or in the service of said employer within the Borough of Rockledge. The tax shall be collected each pay period in an amount equal to 52 divided by the number of pay periods worked by the employee, i.e., $2 per period if there are 26 pay periods. Such monies shall be remitted to the Borough by the close of business on the 30th day following the end of each quarter. Self-employed persons shall submit the tax on a quarterly basis. In the case of a taxpayer who has more than one job in municipalities that each collect the tax, the priority for collection is: first, where the taxpayer/employee is principally employed or has a principal office; second, where he or she lives and also works, even if it is not principal employment; and third, the municipality where the taxpayer is employed that is nearest in miles to his or her residence. In the event of any overpayment by the employer, refunds will include legal interest only when the Borough fails to make a refund within 75 days of request or January 30 of the year after the tax year in which the overpayment was made. There shall be no refunds of less than $1.