This article shall be known and may be cited
as the "Local Services Tax Ordinance."
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except where the context or language clearly indicates or requires
a different meaning:
COLLECTOR
The person, public employee or private agency designated
by the political subdivision to collect and administer the tax herein
imposed.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
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, 53 P.S. § 6913,
as amended.
EMPLOYER
An individual, partnership, association, limited liability
corporation, limited liability partnership, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
wage, commission or other compensation basis, including a self-employed
person.
HE, HIS or HIM
Indicates the singular and plural number, as well as male,
female and neuter genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the Borough of Brentwood.
NET PROFITS
The net income from the operation of a business, profession;
or other activity, 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. 1251, § 13, as amended, 53 P.S. § 6913,
as amended.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, earned on
or performed within the corporate limits of the political subdivision
for which compensation is charged or received; whether by means of
salary, wages, commission or fees for services rendered.
POLITICAL SUBDIVISION
The area within the actual limits of the Borough of Brentwood
as defined by Pennsylvania Law.
TAX
The Local Services Tax at the rate fixed in §
190-16 of this article.
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 Brentwood 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 of Brentwood from time to time: emergency services, which shall include emergency medical services, police services and/or fire services; road 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. Ch.
85, Subch. F (relating to homestead property exclusion). The political subdivision 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 political subdivision. 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. It is estimated that the annual revenues to be generated by the political subdivision from the aforementioned levy shall be approximately $75,000.
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 or her 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
or her 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 the political subdivision 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 the political
subdivision but who perform services of any type or kind or engage
in any occupation or profession within the political subdivision 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 the
political subdivision. Further, any individual engaged in an occupation
within the political subdivision 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 or her tax is not paid, the political
subdivision shall have the option of proceeding against either the
employer or employee for the collection of this tax as hereinafter
provided.
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 or her custody and control
setting forth the number of employees subject to this tax who are
in his or her employment, or whoever fails or refuses to file any
return required by this article shall be guilty of a violation and,
upon conviction thereof, shall be sentenced to pay a fine of not more
than $600 and costs of prosecution, and, in default of payment of
such fine and costs, to imprisonment for not more than 30 days. 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.
Except as set forth hereafter, all ordinances
or parts of ordinances inconsistent herewith are hereby repealed.
Nothing herein shall be construed to repeal the imposition and collection
of an occupation privilege tax, plus applicable penalties and interest,
for calendar year 2005 and all prior calendar years, or of an emergency
and municipal services tax, plus applicable penalties and interest,
for calendar years 2006 and 2007, as the same existed prior to the
enactment of this article.
The tax imposed by this article shall be effective
on January 1, 2008, or as soon thereafter as permitted by law, and
all other calendar years thereafter unless repealed or modified by
subsequent ordinance of the Borough of Brentwood.