Unless otherwise expressly stated, for the purpose of this Article
V, the following terms shall have the meanings below:
COLLECTOR
The person or persons appointed by this article or by subsequent
enactment or the Borough Council to collect the tax imposed by this
article.
EMPLOYER
A corporation, political subdivision, association, company,
firm or individual with a principal location or office within the
corporate limits of the Borough of Middletown.
INCOME
Salary, wages, commission, tip, bonus, fee, or any other
payment or earned income, including net profits from sources within
the political subdivision of the Borough of Middletown.
PLACE OF EMPLOYMENT
The location of the taxpayer's principal place of employment
or location of the principal office on the date the taxpayer earns
more than $12,000 in the annual year.
TAX
The Local Services Tax (LST) imposed by this article.
TAX YEAR
January 1 through and including December 31.
TAXPAYER
An individual employed within the corporate limits of the
Borough of Middletown.
Under the authority of the Local Tax Enabling Act, as amended from time to time (hereinafter "the Act"),
in addition to other taxes levied and collected in the Borough of
Middletown, there is hereby imposed, for the purposes authorized in
the Act, a local services tax (hereinafter "LST") of $52 upon every
taxpayer employed within the corporate limits of the Borough of Middletown.
In the event a taxpayer otherwise subject to this LST is employed
at multiple locations in the Commonwealth, more than one of which
imposes this LST, the Borough of Middletown shall have priority to
collect such tax when the taxpayer's place of employment is located
within the Borough.
The Tax Collector elected or designated by the Borough to collect
the LST shall collect the LST from employers in accordance with the
requirements of the Local Tax Enabling Act, as amended.
If the Middletown Area School District has an LST in effect,
the School District may collect from taxpayers, in accordance with
the terms of the Local Tax Enabling Act, as amended, an amount no
greater than was in effect at the time of the passage of the herein
article. The difference between the total LST owed hereunder and the
amount collected by the School District shall be payable to the Borough
of Middletown, unless otherwise agreed between the Borough and the
School District.
Every individual who is self-employed, or whose tax for any other reason is not deducted by an employer under §
243-42 of this article, shall file a tax return and pay the tax directly to the Collector. Except as otherwise stated in the regulations, every such individual engaged in an occupation within the taxing authority at any time after the effective date and on or before March 31, shall file a tax return and pay the full amount of the tax to the Collector on or before April 30. Except as otherwise stated in the regulations, every such individual who has not previously paid the full amount of the tax who engages in an occupation within the taxing authority at any time in any of the three-month periods ending June 30, September 30, and December 31, shall file a tax return and pay the full amount of the tax to the Collector on of before the following July 30, October 30, and January 30, respectively. Every individual who is self-employed, or whose tax for any other reason is not deducted by an employer under §
243-42 of this article, shall follow this same procedure in every tax year.
The Lancaster County Tax Collection Bureau, also doing business
as Middletown Area Tax Collection Bureau, is appointed Collector according
to the terms of a Tax Collection Agreement as presented this date
or previously executed. The officers of this taxing authority are
authorized to take any actions necessary or appropriate to carry out
the terms of this article and the tax collection agreement.