This article shall be known and cited as the
"Local Services Tax Ordinance."
As used in this article, the following words
and phrases shall have the meanings prescribed to them in this section,
except where the context or language clearly indicates or requires
a different meaning:
COLLECTOR
The person, persons, agency, associate and/or corporate entity
designated by the Borough Council to collect the tax and to carry
out and administer the provisions of this article.
DCED
The Department of Community and Economic Development.
EARNED INCOME
Compensation as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the act of
Dec. 31, 1965, P.L. 1257, § 13 as amended, being 53 P.S.
§ 6913, as amended.
EMPLOYER
Any person, partnership, limited partnership, limited liability
company, unincorporated association, institution, trust corporation,
governmental agency, or any other body engaged in business or situated
in the Borough employing one or more employees engaged in nay occupation,
including a self-employed person.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as the term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
Dec. 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913,
as amended.
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, performed within the Borough
of Evans City.
TAX
The tax imposed by this article.
TAXPAYER
Any natural person liable for the tax levied by this article,
including any person engaged in any occupation, trade and or profession
within the corporate limits of the Borough of Evans City.
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, 2008, upon the
privilege of engaging in an occupation with a primary place of employment
within the Borough of Evans City 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 the same may be allocated by the Borough Council form time to time:
emergency services, which shall include emergency medical services,
police service and/or fire services; construction and/or maintenance;
reduction of property taxes; or property tax relief through implementation
of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A.
Ch. 85, Subch. 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 the Borough of Evans City. 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.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under §
160-7 of this article shill file a return on a form prescribed by the Collector and shall pay the tax directly to the Collector. Each such taxpayer who first becomes subject to the tax on or before March 31 of the calendar year shall file the return and pay the tax on or before April 30 of that calendar year, and each such taxpayer who first becomes subject to the tax after March 31 shall file the return and pay the tax on or before July 31 or October 31 of the calendar year, or January 31st of the following calendar year, which ever of such payment dates first occurs, at least 30 days after the taxpayer becomes subject to the tax.
Both resident and nonresident taxpayers shall,
by virtue of engaging in an occupation within the Borough, be subject
to the tax and the provisions of this article.
The tax shall not apply to any subject of tax
or person not within the taxing power of the Borough under the Constitution
of the United States of America and the laws and Constitution of the
Commonwealth of Pennsylvania. If a final decision of a court of competent
jurisdiction holds any provision of this article or the application
of any provision to any circumstances, to be illegal or unconstitutional,
then the other provisions of this article, of the application of such
provisions to other circumstances, shall remain in full force and
effect. This article shall continue in effect on a calendar year basis
without annual reenactment.