[Adopted 11-28-2012 by Ord. No. 192[1]]
[1]
Editor’s Note: This ordinance also repealed former Art.
III, Occupational Privilege Tax, adopted 12-9-1996 by Ord. No. 116.
This article shall be known and may be cited as the "New Garden
Township Local Services Tax."
A.
Every individual who engages in an occupation within the Township
of New Garden shall pay a local services tax to the Township in the
amount of $52 per individual per calendar year.
[Amended 11-19-2018 by Ord. No. 233]
B.
In the event that an individual is engaged in more than one occupation,
or in an occupation which requires his working in more than one political
subdivision during the calendar year, then the provisions of the Local
Tax Enabling Act, Act of December 31, 1965, P.L. 1257, Section 2,
as amended, 53 P.S. § 6902,[1] shall determine the priority of New Garden Township's
claim to collect such local services tax.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted
7-2-2008, sections of the Local Tax Enabling Act formerly codified
in 53 P.S. § 6901 et seq. have been revised and renumbered.
See now 53 P.S. § 6924.101 et seq.
C.
All taxes imposed by this article, together with all interest, penalties
and costs, shall be recoverable by the Solicitor of New Garden Township
as debts of like amounts are recoverable by law.
D.
The tax imposed under this article shall be used for police, fire
or emergency services, road maintenance or real estate tax reduction
purposes, as provided for under the provisions of the Local Tax Enabling
Act, Act of December 31, 1965, P.L. 1257, Section 22.6, as amended,
53 P.S. § 6922.6.[2]
[2]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted
7-2-2008, sections of the Local Tax Enabling Act formerly codified
in 53 P.S. § 6901 et seq. have been revised and renumbered.
See now 53 P.S. § 6924.101 et seq.
E.
This article is enacted under the authority of the Local Tax Enabling
Act, as amended (53 P.S. § 6901 et seq.[3]).
[3]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted
7-2-2008, sections of the Local Tax Enabling Act formerly codified
in 53 P.S. § 6901 et seq. have been revised and renumbered.
See now 53 P.S. § 6924.101 et seq.
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.
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.[1]
An individual whose compensation is subject to the withholding
of federal income tax and who performs services for an 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.
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.
The Treasurer of New Garden Township, his designated representative
or a person or corporation engaged for this purpose by contract with
New Garden Township.
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.[2]
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.
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.
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]
The calendar year.
[1]
Editor's Note: Section 13 of the Local Tax Enabling Act
(53 P.S. § 6913) was repealed 7-2-2008 by P.L. 197, No.
32, § 17, effective 6-30-2012. For current provisions, see
53 P.S. § 6924.501 et seq.
[2]
Editor's Note: Section 13 of the Local Tax Enabling Act
(53 P.S. § 6913) was repealed 7-2-2008 by P.L. 197, No.
32, § 17, effective 6-30-2012. For current provisions, see
53 P.S. § 6924.501 et seq.
A.
Duty of employer to collect and make payment. Each employer within
New Garden Township, as well as each employer situated outside of
New Garden Township but who engages in business within New Garden
Township, is hereby charged with the duty of collecting from each
employee engaged by the employer and performing for the employer within
New Garden Township, the tax of $52 per annum and making a return
and payment thereof to the Local Services Tax Collector. Subject to
the withholding requirements of this section, each employer is hereby
authorized to deduct the tax from the compensation of each employee
in its employ, whether said employee is paid by salary, wages or commissions
and whether or not part or all of such services are performed within
New Garden Township. Each employer shall pay the tax to the Local
Services Tax Collector as provided herein, whether or not the tax
was deducted from the compensation of each employee in its employ.
[Amended 11-19-2018 by Ord. No. 233]
(1)
Each employer shall use his employee income records from the first day of January to the 31st day of March for determining the number of individuals from whom said tax shall be deducted and paid over to the Tax Collector on or before April 30 of the same year. Supplemental quarterly reports shall be made by each employer on July 31, October 31 of the same year and January 31 of the following year for new employees, as reflected on his employee records from April 1 to June 30 of the said year, from July 1 to September 30 of said year and from October 1 to December 31 of the said year. Payments on these supplemental quarterly reports shall be made on or before July 31 of the said year, on or before October 31 of the said year and on or before January 31 of the following year, respectively. An employer required hereunder to collect the tax shall withhold the total tax per annum for any one payroll period in which the person is engaged in an occupation. Collection of the local services tax levied under this section shall be made on a payroll period basis for any one payroll period in which the person is engaging in an occupation, except as provided for in § 176-19A(2).
(2)
In the case of an employee who has concurrent employment, an employer
shall refrain from withholding the local services tax if the employee
provides a recent pay stub from a principal employer that includes
the name of the employer, the length of the payroll period and the
amount of the local services tax withheld and a statement from the
employee that the pay statement is from the employer's principal
employer and the employee will notify other employers of a change
in principal place of employment within two weeks of its occurrence.
B.
Returns; responsibility for payment. Each employer shall prepare
and file a return showing a computation of the tax on forms to be
supplied to him by the Local Services Tax Collector. It is further
provided that if the employer fails to file said return and pay said
tax, whether or not he makes collection thereof from the salary, wages
or commissions paid by him to said employee, the employer shall be
responsible for the payment of the tax in full as though the tax had
originally been levied against the employer.
C.
Dates for determining liability and payment. Each employer shall
use his employment record as of each payroll period in the calendar
year to determine from whom the tax shall be deducted. An employer
shall be required to remit quarterly payments of the tax to the Local
Services Tax Collector on or before the 30th day after the end of
each quarter of a calendar year on forms prescribed by the Local Services
Tax Collector. Each employer who engages the services of any employee
in any occupation to be performed in New Garden Township after January
1 of each year shall require said employee to furnish to him proof
of payment of the tax, showing that the tax has theretofore been paid.
In the event that such employee has not previously paid the tax, the
employer shall deduct the same and make supplemental reports and payments
of such deductions for each quarter of the year on or before April
30, July 31, October 31 and January 31 of each year. If the employer
does not engage any new employees during any quarter of the year,
he shall file the required report so stating.
D.
Self-employed individuals. Every taxpayer who is self-employed and
has not filed an exemption certificate with the Tax Collector, or
whose tax for any other reason is not collected under this section,
shall file a return on a form prescribed by the Local Services Tax
Collector and shall pay the tax directly to the Local Services Tax
Collector on or before January 15 of each year or thereafter within
15 days after that said individual becomes subject to the tax after
January 15 of any year.
E.
Persons residing outside the Township. All self-employed individuals
and employers residing or having their place of business outside the
corporate limits of New Garden Township and engaging in an occupation
within the Township do by virtue thereof agree to be bound by and
subject themselves to the provisions of this article and the regulations
promulgated hereunder with the same force and effect as though they
had their place of business in or were residents of New Garden Township.
Further, any individual engaged in an occupation within New Garden
Township and as an employee of a nonresident employer may, for the
purpose of this article, be considered a self-employed person, but
in the event the tax is not paid, the Local Services Tax Collector
shall have the option of proceeding against either the employer or
employee for the collection as hereinafter provided.
F.
Individuals engaged in more than one occupation.
(1)
Each employee who shall have more than one occupation within New
Garden Township shall be subject to the payment of this tax on his
principal occupation, and his principal employer shall deduct this
tax. The principal employer shall deliver to such employee evidence
of deduction. This evidence of deduction showing that payment having
been made and, when presented to any other employer, shall be authority
for such employer not to deduct this tax from the employee's
wages but to include such employee on his return by setting forth
his name, social security number and the name of the employer who
deducted this tax.
(2)
In the event that an individual is engaged in more than one occupation
or an occupation which requires his working in more than one political
subdivision during the calendar year, the priority of claim to collect
such local services tax shall be in the following order: first, the
political subdivision in which an individual maintains his principal
office or is principally employed; second, the political subdivision
in which the individual resides and works if such a tax is levied
by that political subdivision; third, the political subdivision in
which an individual is employed and which imposes the tax nearest
in miles to the individual's home. The place of employment shall
be determined as of the day the taxpayer first becomes subject to
the tax during the calendar year.
(3)
It is the intent of this provision that no individual shall pay more
than $52 in any calendar year as a local services tax, irrespective
of the number of political subdivisions within which such individual
may be employed within any given calendar year. In case of dispute,
a proof of payment that that tax has been paid for that calendar year
shall constitute prima facie certification of payment to all other
political subdivisions.
G.
Each employer shall ensure that exemption certificate forms are readily
available to employees at all times and shall furnish each new employee
with an exemption certificate form at the time of hiring and prior
to the first payroll period of each year.
A.
Powers and duties of Tax Collector.
(1)
It shall be the duty of the Local Services Tax Collector to accept
and receive payments of the tax and to keep a record thereof showing
the amount received by him from each employer or self-employed individual,
together with the date the tax was received.
(2)
The Local Services Tax Collector is hereby charged with the administration
and enforcement of this article and is hereby charged and empowered
to prescribe, adopt and promulgate rules and regulations relating
to any matter pertaining to the administration and enforcement of
this article, including provisions for the examination of the books,
accounts and payroll records of any employer subject to this article,
the examination and correction of any return made in compliance with
this article and any payment alleged or found to be incorrect or as
to which overpayment is claimed and found to have occurred.
(3)
The Local Services Tax Collector is hereby authorized to examine
the books, accounts and payroll records of any employer in order to
verify the accuracy of any return made by an employer, or if no return
was made, to ascertain the tax due. Each employer is hereby directed
and required to give the Local Services Tax Collector the means, facilities
and opportunity for such examination.
B.
Late payment; recovery. If for any reason the tax is not paid when
due; a penalty of 10% shall be added to the tax, and interest at the
rate of 1% per month or fraction thereof shall also be added. Where
legal action is brought for the recovery of the tax, the individual
or employer thereafter shall, in addition, be responsible and liable
for collection costs, including attorney fees.
C.
Violations and penalties. Any person who makes any false or untrue
statement on any return or record required by this article, refuses
inspection of his books, records or accounts in his custody and control,
fails or refuses to file any return required by this article or fails
to pay the tax due shall be subject to a fine in the amount of at
least $25, but not to exceed $600, for each offense, plus all court
costs, including reasonable attorney fees incurred by the Township.
Upon a finding of liability for committing said violation, or permitting
said violation, in a civil enforcement proceeding commenced by the
Township, the defendant shall pay the fine plus costs and attorney
fees. No judgment shall be imposed until the date of determination
of a violation by a District Magistrate Judge. If the defendant neither
pays nor timely appeals the judgment, the Township may enforce the
judgment pursuant to the applicable Rules of Civil Procedure. It is
further provided that the action to enforce the fine and penalty herein
provided may be instituted against any person in charge of the business
of any employer who has failed or refuses to file a return required
by this article.
A.
Any person who has served in any war or armed conflict in which the
United States was engaged and is honorably discharged or released
under honorable circumstances from active services if, as a result
of military service, the person is blind, paraplegic or a double or
quadruple amputee or has a service-connected disability declared by
the United States Veterans' Administration or its successor to
be a total one-hundred-percent disability shall be exempt from this
tax upon the filing of an exemption certificate with the Local Services
Tax Collector.
B.
Any person who serves as a member of a Reserve Component of the Armed
Forces and is called to active duty at anytime during the taxable
year shall be exempt from this tax upon the filing of an exemption
certificate with the Local Services Tax Collector.
C.
The Local Services Tax Collector is hereby charged and empowered to adopt regulations for the processing of claims for exemptions under this § 176-21.
D.
A person seeking exemption from the tax under § 176-21 must annually file an exemption certificate with the employer and the Local Services Tax Collector. If a person claims an exemption from the tax under § 176-21A, the exemption certificate shall have attached to it a copy of all of the employee's last pay stubs or W-2 forms from employment within New Garden Township for the calendar year prior to the calendar year for which the employee is requesting to be exempt from the tax. The exemption certificate for any exemption under § 176-21 must be in a form substantially similar to the uniform exemption certificate prescribed by the Pennsylvania Department of Community and Economic Development.
A.
A person who overpaid the local services tax for a calendar year
shall be entitled to a refund of the tax by filing a refund request
with the Local Services Tax Collector. A person shall only be entitled
to a refund of tax for amounts overpaid in a calendar year that exceed
$1.
B.
The Local Services Tax Collector is hereby charged and empowered
to adopt regulations for the processing of refund claims for overpaid
local services tax consistent with 53 Pa.C.S.A. § 8425,
as amended (relating to refunds of overpayments) and 53 Pa.C.S.A.
§ 8426, as amended (relating to interest on overpayments).
C.
A person shall not be entitled to interest on the amount of refunded tax if the Township pays the refund within 75 days of the refund request or 75 days after the last day the employer is required to remit the local services tax for the last quarter of the calendar year under § 176-19C, whichever is later.
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.