As used in this article, the following terms
shall have the meanings indicated:
APPROVED NOMINEE
The person designated by the governing body of the Township
of Bern by resolution to administer and enforce or to assist in the
administration or enforcement of the tax in the place of the Tax Collector.
CALENDAR YEAR or YEAR
The period of time beginning on the first day of January
and ending on the 31st day of December of each year.
EMPLOYER
An individual, partnership, limited partnership, association
or corporation that engages the services of any individual and makes
payment to said individual whether by salary, wages, commission, or
otherwise. An employer shall include a self-employed person who engages
in his employ the services of one or more individuals besides himself.
INDIVIDUAL
Any person, male or female, engaged in any occupation of
any nature, type or kind whatsoever within the corporate limits of
the Township of Bern, whether in the employ of another or self-employed,
during the calendar year 2008 or any calendar year thereafter.
LOCAL SERVICES TAX
A tax of $52 per year levied on each engagement in any occupation,
as heretofore defined, within the corporate limits of the Township
of Bern during the calendar year 2008 or any calendar year thereafter.
PRIVILEGE
The exercising or carrying on by any manner or means of any
occupation whatsoever, whether it be trade, profession, business or
undertaking of any type or kind, carried on or performed within the
corporate limits of the Township of Bern, Berks County, for which
recompense is received, whether by means of salary, wages, commission
or otherwise, or whether the individual be self-employed, by payment
for services rendered.
RETURN
All forms designated, prepared and supplied by the Tax Collector or his approved nominee for reporting the tax required to be deducted and paid at the times specified in §§
158-31 and
158-33 of this article.
TAX COLLECTOR
The Tax Collector of the Township of Bern, Berks County,
Pennsylvania, as appointed by the Township of Bern to collect the
local services tax.
For the calendar year 2008 and annually thereafter,
the Township of Bern hereby imposes on each individual, to be paid
by said individual exercising the privilege of engaging in any occupation
within the corporate limits of the Township of Bern, an annual local
services tax in the manner and at the rates hereinafter set forth.
Beginning on January 1, 2008, each engagement
in an occupation as hereinbefore defined shall be subject to the payment
of a local services tax of $52 to be paid by each individual exercising
the privilege of engaging in any occupation, as hereinbefore defined,
within the corporate limits of the Township of Bern.
Each employer within the Township of Bern is hereby charged with the duty of collecting and paying over to the Tax Collector of the Township of Bern, or his approved nominee, from each employee engaged in his services, a pro rata share of the said tax of $52 per year upon the privilege of engaging in any occupation, as hereinbefore defined, from each individual employed by said employer who performs services on behalf of said employer within the Township of Bern or who is engaged in an occupation, as hereinbefore defined, for the benefit of the said employer or in the service of said employer within the corporate limits of the Township of Bern. The pro rata share of the tax assessed by the employer shall be determined by dividing the fifty-two-dollar tax by the number of payroll periods established by the employer for the year. For purposes of determining the pro rata share, the employer shall round down to the nearest one-hundredth of a dollar. Each employer shall make returns and payments of such tax as required by this section and §
158-33 and is authorized to deduct the said local services tax at the rates hereby imposed from each employee in his service, whether said employee is paid by salary, wages, commission or otherwise. Each employer within the corporate limits of the Township of Bern shall prepare and file a return showing a computation of the tax on a form to be obtained by him from the Tax Collector of the Township of Bern, or his approved nominee. Each employer shall file returns as required by this section and §
158-33 obtained by him from the Tax Collector of the Township of Bern, or his approved nominee, showing a computation of the tax. Each employer, by completing and filing said returns as required by this section and §
158-33, and making payments after deducting the tax from the salary, wages, commissions or other compensations payable by him to his employees, shall be entitled to retain a commission calculated at 0.5% on the gross tax due and payable by each individual, provided that such tax is collected and paid over by the employer within the one month next following the last day of the quarter which it is due. It is further provided that if the employer fails to file said return and pay said tax, but makes collection thereof from the salary, wages, commissions or other compensation paid by him to said employee, the employer shall be responsible for payment of the tax in full without any deductions or commissions as though the tax had originally been levied against him. If said employer fails to file a return, deduct and remit the tax imposed on his employees within four months of the due date, the applicable penalty and interest shall be chargeable to the employer. It is the employer's responsibility to file the return and remit the tax on behalf of his employee whether or not he deducts the tax from the employee. It is further provided that the provisions of this section shall apply with respect to each and every employee earning less than $12,000 during the taxable year as defined and set forth under §
158-29. The burden of proof shall be upon the employee to verify and furnish proof to the Tax Collector, or his approved nominee, that he is exempt under §
158-29 and thus entitled to a refund.
Each individual who shall have more than one
occupation within the corporate limits of the Township of Bern or
a principal occupation in another municipality which levies a local
services tax shall be subject to the payment of the annual local services
tax solely upon the privilege of engaging in his principal occupation,
and his principal employer shall deliver to him a certificate of payment
in a form to be furnished to the employer by the Tax Collector, or
his approved nominee, certifying to any other employer of such individual
that said local services tax has been paid by the employee to the
employer and, in turn, remitted by said employer to the Tax Collector,
or his approved nominee of said other municipality. Any employer receiving
such original certificate of payment of the local services tax by
another employer shall not deduct or collect the local services tax
imposed by this article.
Each employer in the Township of Bern shall
use his employment records as of the first day of January in determining
the number of employees from whom the said local services tax shall
be deducted and paid over to the Tax Collector or his approved nominee.
Each employer who engages the services of any individual in an occupation
to be performed in the Township of Bern on or after the first day
of January 2008 shall collect from said employee a pro rata share
of the fifty-two-dollar tax by dividing 52 by the number of payroll
periods established by the employer for the year and collecting that
sum for each remaining pay period from the employee's pay.
Each self-employed individual in the Township of Bern who performs any services of any type or kind within the corporate limits of the Township of Bern, whether the same is regarded either as a profession or as a business, shall be required to pay the local services tax of $52 for himself and shall, further, be required to deduct and pay over in the manner hereinbefore set forth in §
158-31, but in any event no less than $13 per quarter to the Tax Collector of the Township of Bern, an annual local services tax of $52 for himself or herself and every individual in his employ who is engaged in the performance of any occupation or profession for him within the Township of Bern. Any individual engaged in any occupation within the said Township who is an employee of another shall be liable for the payment of the tax of $52 for himself and shall be treated and regarded as a self-employed individual if the location of the business of his employer is beyond the corporate limits of the Township of Bern and said employee is not liable for a similar tax in another municipality. Each employer whose business location is beyond the corporate limits of the Township of Bern shall be required to furnish to the Tax Collector of the Township of Bern, or his approved nominee, a list of all individuals employed by him who exercise the privilege of engaging in any occupation of any type or kind within the corporate limits of the Township of Bern during the calendar year and who are not liable for a similar tax in another municipality. It is further provided that the provisions of this section shall apply to each self-employed individual as defined herein earning less than $12,000 during the calendar year as defined and set forth under §
158-29. The burden of proof shall be upon the self-employed individual to verify and furnish proof to the Tax Collector that he is exempt under §
158-29 and thus entitled to a refund.
The tax imposed by this article shall be in
addition to all other taxes of any kind or nature heretofore or hereafter
levied by the Township of Bern.
Where a person is engaged in domestic services for others and has more than one employer in the performance of such services, the employer by whom such domestic employee is employed on the first day of January of the taxable year shall be responsible for the collection and payment of the annual local services tax for such domestic employee to the Tax Collector of the Township of Bern, or his approved nominee, pursuant to §
158-31 and 33. In the event that the domestic employee is not employed by any person on the first day of January, the said responsibility for deducting and paying over the local services tax shall rest upon the employer of the domestic employee on the next succeeding date following the first day of January, and said employer shall furnish to said domestic employee a certificate of payment of said local services tax to be exhibited to all other employers of said domestic employee, and the producing of said certificate to such other employers shall excuse them from the deduction of any further local services tax from said domestic employee for the taxable year.
[Amended 7-5-2016 by Ord.
No. 305-2016]
A. In the
event that any tax under this article remains due or unpaid at the
end of the taxable year, the tax collector, or his approved nominee,
may sue for recovery of any such tax due or unpaid under this article,
together with penalty. Where suit is brought for the recovery of any
local services tax, the individual liable therefor shall, in addition,
be responsible and liable for the costs of collection and the interest
and penalties herein imposed.
B. The taxing
authority acknowledges the collector may engage one or more third-party
collection agencies to pursue and collect delinquent tax in situations
where the amount of delinquent tax owed is relatively small and it
is therefore cost-prohibitive for the collector to dedicate the upfront
resources necessary to pursue such delinquent tax. The taxing authority
hereby approves of the imposition on and collection of a fee from
any delinquent taxpayer by any third-party collection agency engaged
by the collector, provided such fee does not exceed 25% of the amount
of tax collected from any such taxpayer.
Whoever makes any false or untrue statements
on any return or exemption claim required by this article or who refuses
inspection of the books, records or accounts in his custody or control
in order to determine the number of employees subject to the local
services tax who are in his employment or whoever fails or refuses
to file any return required by this article shall, upon conviction
before any District Justice having jurisdiction, be sentenced to pay
a fine of not more than $300 for each offense and, in default of payment
of said fine, to be imprisoned in Berks County Prison for a period
not exceeding 30 days for each offense. It is further provided that
action to enforce the penalty herein provided may be begun and instituted
against any person in charge of the business premises of any employer
who has failed or who refuses to file a return required by this article.
If any individual is engaged in any occupation
of any type or kind licensed by the Commonwealth of Pennsylvania,
the tax imposed by this article, nevertheless, shall be payable and
due by said individual for the privilege of maintaining a location
within the corporate limits of the Township of Bern or for the carrying
on of such occupation or business so licensed within the corporate
limits of the Township of Bern.
Any claim for refund of any local services tax
paid during the calendar year of 2008 or thereafter must be filed
in writing with the Tax Collector, or his approved nominee, on or
before the 30th day of June next following the subject taxable year.
Any claim for refund filed after said date shall be barred and disallowed.