[Adopted 12-17-2007 by Ord. No. 983]
The following words and phrases, when used in this article shall have the meaning ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning:
- The area within the limits and jurisdiction of the Township of Wilkins, Allegheny County, Pennsylvania.
- An individual, partnership, association, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage, commissions, or other compensation basis, including a self-employed person.
- FISCAL YEAR
- The twelve-month period beginning January 1 and ending December 31.
- Any person, male or female, who attains or is over the age of 18 years on the first day of January, engaged in any occupation, trade, or profession within the limits of the Township of Wilkins.
- LOCAL SERVICES TAX OFFICER or OFFICER
- The person, public employee, or private agency designated by the Township of Wilkins to collect and administer the local services tax hereby imposed.
- Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, carried on or performed within the limits of the Township of Wilkins, for which compensation is charged or received by means of salary, wages, commissions or fees for services rendered.
- The local services tax in the amount of $52 levied by this article.
"He," "his," or "him" shall mean and indicate the singular and plural number, as well as male, female and neuter gender.
The Township of Wilkins hereby levies and imposes on each individual engaged in any occupation within the territorial limits of the Township of Wilkins during this fiscal year and each fiscal year thereafter, a local services tax. This tax is an addition to all other taxes of any kind or nature heretofore levied by the Township of Wilkins, provided that all individuals deriving less than $12,000 per year from all sources of income shall be exempt from the local services tax hereby levied. The local service tax in the amount as herein levied is due in its entirety to the Township of Wilkins and is not subject to sharing with the Woodland Hills School District.
Beginning with the first day of January, each occupation as herein before defined, engaged in within the limits of the Township of Wilkins shall be subject to a local services tax in the amount of $52 per annum, said tax to be paid by the individual so engaged.
Each employer within the Township of Wilkins, as well as those employers situated outside the Township of Wilkins, is hereby charged with the duty of collecting from each of his employees engaged by him, and performing for him within the Township of Wilkins, said tax of $52 per annum, and making a return and payment thereof to the Occupation Tax Officer. Further, each employer may not deduct more than $1 per week from employee's salary, wages or commission, and whether or not part or all such services are performed within the Township of Wilkins. Each employer shall deduct said tax over the course of the year as set forth in § 156-33, herein, unless the tax has previously been withheld from the employee in the fiscal year by the employer or the employee provides verification to the employer that the tax has previously been withheld for a like amount in the fiscal year. In the event the tax has been withheld in an amount less than the rate of tax herein levied, then, in such event, the employer shall deduct an amount equal to the difference between the amount previously withheld in such fiscal year and the tax herein levied by the Township of Wilkins.
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied by the Tax Officer. It is further provided that if the employer fails to file said return, and pay said tax, whether or not he make 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 him. The failure to receive notice shall not relieve the employer or any person subject to this article from the withholding or payment of any taxes imposed by the Township of Wilkins, and such employer or taxpayer as the case may be shall be charged with the taxes as though he had received notice.
[Added 1-12-2009 by Ord. No. 995]
Employers with 50 employees or more shall electronically file their local services tax forms with the Tax Collector.
The Township Tax Collector shall make available the local services tax electronic filing file layout and instructions on how to file said credentials. The file layout and instructions shall be available to the public at the Tax Collector's office and via a link provided on the Township's official Internet website: www.wilkinstownship.com.
Upon receipt of an electronic return, the Tax Collector shall generate an electronic receipt which will be emailed to the employer as evidence of his proof of filing.
This shall become effective for the fourth quarter reporting due April 15, 2009.
The tax collector, upon request from an affected taxpayer, may exempt the taxpayer from the electronic filing requirement where it can be proven that the costs are excessive or other compelling reasons exist to grant an exemption. The exemption is for one year, which may be extended by the Tax Collector following a year-to-year review.
For each fiscal year, each employer shall use his employment records from January 1 to March 31, in conjunction with his employment records from April 1 to June 30, in conjunction with his employment records from July 1, to September 30, in conjunction with his employment records from October 1, to December 31, for determining the number and names of those employees from whom the said tax shall be deducted and paid over to the Local Services Tax Officer. Payment of said tax when applicable by the aggregate earnings of an employee shall be made by the employer to the Local Services Tax Officer on or before the last day of April, July, October and January for each year this tax is in force. Except that where the employer has in their possession local services taxes in excess of $500 then, in such an event, the taxes shall be forwarded to the designated officer 30 days after the end of the month the tax was withheld and in no event beyond the estimated due dates, whichever first occurs.
Each individual who shall have more than one occupation within the Township of Wilkins 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 deduction on a form to be furnished by the employer and acceptable to the officer, which form shall be evidence of deduction having been made, and when presented to any other employer shall be authority for such other employer to not deduct this tax from the employee's wages. However, the name of such employee shall be included in a quarterly return of the employer to the Local Services Tax Officer by setting forth the name and address of such employee, and the name, address and account number of the employer who actually deducted this tax.
All self-employed individuals who perform services of any kind or type, engaged in any occupation or profession within the Township of Wilkins shall be required to comply with this article and pay the tax to the officer, on or before April 30 of the fiscal year, 30 days after the month as he is engaged in an occupation subjecting him to the tax, and in no event after the designated due dates as set forth in § 156-33, herein whichever first occurs. The failure to receive notice shall not relieve any person subject to this article from the payment of any taxes imposed by the Township of Wilkins, and such taxpayer shall be charged with the taxes as though he had received notice.
All employers and self-employed individuals residing and having their place of business outside the Township of Wilkins, but who perform services of any type or kind, or engage in any occupation or profession within the Township of Wilkins, 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 Township of Wilkins. Further, any individual engaged in an occupation within the Township of Wilkins, and 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 Township of Wilkins shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided. Each such employer and individual as the case may be shall be subject to the provisions of this article as it applies to payment, reporting and any other applicable provision of this article.
It shall be the duty of the Local Service Tax Officer to accept and receive payments of this tax and to keep a record thereof showing the amount received by him for each employer or self-employed person, together with the date the tax was received.
The Local Services Tax Officer 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 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 to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Local Services Tax Officer shall have the right to appeal in accordance with the provisions of the Local Taxpayers Bill of Rights or to the court of competent jurisdiction, as in other cases provided.
The Local Services Tax Officer is hereby authorized to examine the books and payroll 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 Officer the means, facilities and opportunity to examine such books and payroll of the employer, and to ascertain the tax due, if any.
In the event that any tax under this article remains due or unpaid for 30 days after the due date above set forth, the Local Services Tax Officer may sue for the recovery of any such tax due or unpaid under this article, together with interest and penalty.
If said tax is not paid when due, interest at the rate of 6% per annum shall be calculated, beginning with the due date of said tax, and a penalty of 10% shall be added to the flat rate of said tax for the nonpayment thereof. Where suit is brought for the recovery of this tax, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection and reasonable attorney fees.
[Amended 1-12-2009 by Ord. No. 995]
Whoever fails to comply with the provisions of this article, including but not limited to the registration requirement, or makes any false or untrue statement on his registration or tax return or who refuses to permit inspection of the books, records or accounts of any business in his custody when the right to make such inspection by the tax collector is requested and whoever fails or refuses to file a return required by this article shall, upon conviction in any court of competent jurisdiction, be sentenced to pay a fine of not more than $600, plus costs of prosecution for each offense and, in default of payment of said fine and costs, be imprisoned in Allegheny County Jail for a period not exceeding 30 days for each offense. Where the taxpayer is a firm or association, the fine or penalty may be imposed upon any of the partners or members thereof and, in the case of corporations, upon any of the officers thereof. Each day on which any person violates this article shall be considered as a separate offense and shall be punishable as such as hereinbefore provided.