[Adopted 6-13-1994]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
This article is enacted under authority of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
As used in this article, the following terms shall have the meanings indicated unless a different meaning clearly appears from the context:
COMPENSATION
Salaries, wages, commissions, tips, bonuses, fees, gross receipts, or any other earned income.
EMPLOYER
Any person, partnership, trust, limited partnership, unincorporated association, institution, governmental agency, or any other body engaged in business or situated in the Borough of Langhorne employing one or more employees engaged in any occupation other than domestic servants.
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise of any kind, including services, domestic or other, for which monetary compensation is received or charged.
TAX COLLECTOR
The Tax Collector of the Borough of Langhorne.
TAXPAYER
Any natural person liable for the tax levied by this article.
A tax for general revenue purposes, in the amount of $10, is hereby imposed upon the privilege of engaging in an occupation within the Borough of Langhorne in the year 1995 after the effective date 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 1995, after the effective date of this article shall pay the tax in accordance with the provisions hereof; provided, the tax hereby levied shall not be imposed upon any natural person whose total income from all sources during the taxable year is any figure less than or equal to $5,000.
A. 
Each employer shall register with the Tax Collector the employee's name, address, social security number, and other information the Tax Collector may require within 15 days after the effective date of this article or within 15 days after first becoming an employer.
B. 
For each taxpayer employed for any length of time after the effective date of this article, and on or before March 31 of the current tax year, 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 to the Tax Collector the full amount of taxes deducted on or before April 30 of the current tax year. For each taxpayer for whom no prior deduction has been made who is employed after the effective date of this article and in any of the three month periods ending June 30, September 30, and December 31 of the current tax year, 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 the Tax Collector the full amount of all taxes deducted on or before July 31 or October 31 of the current tax year or January 31 of the following year, respectively.
C. 
Any employer who discontinues business or ceases operation before December 31 of any year during which this tax is in effect shall file the return hereinabove required and pay the tax to the Tax Collector within 15 days after discontinuing business or ceasing operations.
D. 
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.
E. 
As to employees who present official receipts evidencing prior payment of the tax imposed hereby, either directly or by collection through employers, the employer shall not deduct the tax but shall maintain adequate records concerning such employees.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under § 405-4 of this article shall file a return on a form prescribed by the Tax Collector and shall pay the tax directly to the Tax 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 a return and pay the tax on or before April 30 of the current tax year, and each such taxpayer who 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 or October 31 of the current tax 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 nonresident taxpayers shall, by virtue of engaging in an occupation within the Borough of Langhorne, be subject to the tax and the provisions of this article.
The Tax Collector shall collect and receive the taxes, interest, fines, and penalties imposed by this article, and shall maintain records showing the amounts 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 may adopt and enforce regulations relating to any matter pertaining to the administration of this article. The Tax Collector and agents designated by the Tax Collector may examine the records of any employer and/or supposed employer or of any 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 designated agent all means, facilities and opportunity for the examinations hereby authorized.
The Tax Collector shall collect, by suit or otherwise, all taxes, interests, costs, fines and penalties due under this article and unpaid. If, for any reason, any tax is not paid when due, interest at the rate of 6% per year on the amount of unpaid taxes, and an additional penalty of 1/2 of 1% of the amount of the unpaid tax for each month or fraction of month during which the tax remains unpaid, shall be added and collected. Whenever suit is brought for the recovery of unpaid tax, the taxpayer shall, in addition, be liable for the costs of collection as well as for interest and penalties. The Tax Collector may accept payment under protest of the tax claimed by the Borough of Langhorne in any case where any person disputes the Borough of Langhorne'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 taxpayer.
An employer or taxpayer who makes a false or untrue statement on any required return, who refuses inspection of records within the employer's or taxpayer's control or custody, who fails or refuses to file a required return, or who violates any other provision of this article shall, upon conviction, be sentenced to pay a fine not to exceed $600 and, in default of payment, to imprisonment for a term not to exceed 30 days.
All ordinances or parts of ordinances which are inconsistent herewith are hereby repealed.
If any sentence, clause, section, or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this article. It is hereby declared as the intent of the Borough Council that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
This article shall become effective on January 1, 1995, and shall continue on a calendar year basis thereafter without annual reenactment.
[Added 12-12-2007 by Ord. No. 2007-10]
A. 
Definitions. As used in this section, the following terms shall have the meanings indicated:
TAX
The Local Services Tax in the amount of $40[1] levied by this article.
[1]
Editor's Note: So in original.
B. 
Levy. For purposes of 1) road construction and/or maintenance; 2) police, fire, and/or emergency services; and/or 3) reduction of property taxes, the Borough of Langhorne hereby levies a tax upon the privilege of engaging in an occupation during the fiscal year. Each individual who exercises such privilege shall pay the tax in the amount of $52 in accordance with this article. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Langhorne; provided, however, that there is hereby exempted from this tax: 1) any person whose total income from all sources is less than $12,000 per annum; 2) any person who is on active military duty or has been called to active military duty of any time with the taxing year; or 3) any persons who is a former or current member of the military who is a paraplegic, multiple amputee, or has any service related disability as declared by the United States Department of Veterans Affairs or its successor.
C. 
Duty of employers. Each employer within the Borough of Langhorne, as well as each employer outside the Borough of Langhorne but engaging in business within the Borough of Langhorne, 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 Langhorne during the fiscal year. Such employer shall make a return and payment of said tax to the Tax Receiver, and each such employer is hereby authorized to deduct said tax from each such employee, whether or not such employee is paid by salary, wages or commission, and whether or not part or all of such services are performed within the Borough of Langhorne.