This article shall be known and may be cited as the "New Garden
Township Local Services Tax."
As used in this article, the following terms shall have the
meanings indicated except where the context or language clearly indicates
or requires a different meaning. Use of the masculine gender shall
include the feminine and neuter, and reference to the masculine singular
shall include the plural.
EARNED INCOME
Shall have the same meaning as provided for in the Local
Tax Enabling Act, Act of December 31, 1965, P.L. 1257, Section 13,
Division I, as amended, 53 P.S. § 6913.
EMPLOYEE
An individual whose compensation is subject to the withholding
of federal income tax and who performs services for an employer.
EMPLOYER
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more individuals on
a salary, commission or other compensation basis, including a self-employed
individual.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession of any nature within the corporate limits of New Garden
Township, whether in the employ of another or self-employed.
LOCAL SERVICES TAX COLLECTOR
The Treasurer of New Garden Township, his designated representative
or a person or corporation engaged for this purpose by contract with
New Garden Township.
NET PROFITS
Shall have the same meaning as provided for in the Local
Tax Enabling Act, Act of December 31, 1965, P.L. 1257, Section 13,
Division I, as amended, 53 P.S. § 6913.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the corporate limits of New Garden Township
for which compensation is charged or received, whether by means of
salary, wages, commission, fees or otherwise, for services rendered.
RESERVE COMPONENT OF THE ARMED SERVICES
The United States Army Reserve, United States Navy Reserve,
United States Marine Corps Reserve, United States Coast Guard Reserve,
United States Air Force Reserve, the Pennsylvania Army National Guard
or the Pennsylvania Air National Guard.
TAX
The local services tax in the amount of $52 levied by this
article on each individual engaged in any occupation, as hereinbefore
defined, within the corporate limits of New Garden Township.
[Amended 11-19-2018 by Ord. No. 233]
Nothing contained in this article shall be construed
to empower New Garden Township to levy and collect that tax hereby
imposed on any occupation not within the taxing power of the said
Township under the Constitution of the United States and Constitution
and laws of the Commonwealth of Pennsylvania.