Beginning with the tax year 2008, each occupation
engaged in within the corporate limits of the Borough of West Chester
is subject to the local services tax in the amount of $52 per annum,
said tax to be paid by the individual so engaged.
Each employer within the Borough of West Chester,
as well as those employers situate outside the Borough of West Chester
but who engage in business within the Borough of West Chester, is
hereby charged with the duty of collecting from each of his employees
engaged by him and performing for him within the Borough of West Chester
the tax of $52 per annum and making a return and payment thereof to
the Tax Receiver, unless another political subdivision of the Commonwealth
of Pennsylvania is entitled to receive said payment under the provisions
of Act No. 511 of 1965, as amended and revised. If such other political subdivision
is entitled to receive such payment, pursuant to the priority provisions
contained in Act No. 511 of 1965, as amended and revised, proof of
payment to such other subdivision must be furnished to the Tax Receiver
in lieu of the tax payment levied hereby. Further, each employer is
hereby authorized to deduct this tax from the compensation of each
employee in his employ, whether said employee is paid by salary, wages
or commission, and whether or not all services by the employee are
performed within the Borough of West Chester. The deduction shall
be made at a maximum rate of $1 per week, with the employer being
required to withhold the tax on the frequency of the employee's payroll
schedule, with payments made to the Tax Receiver on a quarterly basis.
Each employer shall prepare and file a return,
showing a computation of the tax, on forms to be supplied to him by
the Treasurer. 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
employees, the employer shall be responsible for the payment of the
tax in full as though the tax had originally been levied against him.
Each employer shall use his employee income
records from the first day of January of each fiscal year for determining
the number of individuals from whom said tax shall be deducted and
paid over to the Tax Receiver on or before April 30 of the same year.
Supplemental reports and payment of taxes collected shall be made
by each employer on the following schedule:
A. For employees hired April 1 through June 31: pay tax
and file report by July 31.
B. For employees hired July 1 to September 30: pay tax
and file report before October 31.
C. For employees hired October 1 through December 31:
pay tax and file report on or before January 31 of the following year.
Each individual who shall have more than one
occupation within the Borough of West Chester shall be subject to
the payment of this tax on his principal occupation, and his principal
employer shall deduct this tax and deliver to him evidence of deductions
on a form to be furnished to the employer by the Treasurer, which
form shall be evidence of deduction having been made and when presented
to any other employer shall be authority for such employer to not
deduct this tax from the employee's wages, but to include such employee
on his return by setting forth his name, address and the name and
account number of the employer who deducted this tax.
All self-employed individuals who perform services of any type or kind or engage in any occupation or profession within the Borough of West Chester shall be required to comply with this article and pay the tax to the Tax Receiver on or before June 15 of each tax year, or thereafter in accordance with §
99-34 above.
All employers and self-employed individuals
residing or having their place of business outside the Borough of
West Chester but who themselves or whose employees perform services
of any type or kind or engage in any occupation or profession within
the Borough of West Chester are by virtue thereof bound by and subject
to the provisions, penalties and regulations promulgated under this
article with the same force and effect as though they were residents
of the Borough of West Chester. Further, any individual engaged in
any occupation within the Borough of West Chester who is an employee
of a nonresident employer may, for the purpose of this article, be
considered a self-employed person, and in the event this tax is not
paid, the Borough 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 who refuses inspection of
his books, records or accounts in his custody and control setting
forth the number of employees subject to this tax who are in his employment,
or whoever fails or refuses to file any return required by this article
shall, upon conviction before the appropriate judiciary, be sentenced
to pay a fine of not more than $300 for each offense, and in default
of payment of said fine be imprisoned in the Chester County Prison
for a period not exceeding 30 days for each offense. 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 refused to file a return required by this article.
The Borough shall utilize the funds received
from the tax imposed by this article for the following purposes only:
police, fire and/or medical emergency services, road construction
and/or maintenance, real estate tax reduction or property tax relief
through the implementation of a homestead and farmstead exclusion.