[Adopted 12-20-2007 by Ord. No. 1040[1]]
[1]
Editor's Note: This ordinance also repealed former Art. VIII, Emergency and Municipal Services Tax, adopted 12-16-2004 by Ord. No. 997.
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning.
DULY APPOINTED TAX ADMINISTRATOR or APPOINTED TAX ADMINISTRATOR
The person, company or business that is appointed by resolution by the Borough of Media to collect the local services tax.
EMPLOYER
An individual, partnership, association, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage, commission or other compensation basis, including a self-employed person.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade or profession within the Borough of Media boundaries who attains or is over the age of 18 years on the first day of January of the current tax year.
LOCAL SERVICES TAX
A tax of $52 per year levied on each engagement in any occupation, as herein defined, within the Borough of Media boundary limits.
OCCUPATION
Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, carried on or performed within the Borough of Media boundary limits for which compensation is charged or received, whether by means of salary, wages, commissions or less for services rendered.
RESERVE COMPONENT OF THE ARMED FORCES
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.
A. 
The Borough of Media hereby levies and imposes on each individual engaged in an occupation during the fiscal year within the Borough of Media boundary limits a local services tax for the year beginning in 2008 and going forward. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Media.
B. 
The local services tax revenue is restricted for the following uses:
(1) 
Emergency services, which shall include emergency medical services, police services and/or fire services.
(2) 
Road construction and/or maintenance.
(3) 
Reduction of property taxes.
(4) 
Property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Chapter 85, Subchapter F[1] (relating to homestead property exclusion).
[1]
Editor's Note: See 53 Pa.C.S.A. § 8581 et seq.
C. 
No less than 25% of the funds derived from the local services tax shall be used for emergency services.
A. 
Beginning with the first day of January, in each fiscal year, every individual engaged in an occupation as hereinbefore defined within the Borough of Media, and earning more than $12,000 between January 1 and December 31 of said year, shall be required to pay a local services tax in the amount of $52 per annum.
B. 
Low-income exemption.
(1) 
Any person whose total earned income and net profits from all sources within the Borough of Media is less than $12,000 for the calendar year shall be exempt from the local services tax for that calendar year.
(2) 
A person seeking to claim an exemption from the local services tax shall annually file an exemption certificate with the Borough and with the person's employer affirming that the person reasonably expects to receive earned income and net profits from all sources within the Borough of less than $12,000 in the calendar year for which the exemption certificate is filed. The Borough shall provide a copy of the exemption certificate to the duly appointed tax administrator. 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 the Borough for the year prior to the fiscal year for which the employee is requesting to be exempted from the local services tax. Upon receipt of the exemption certificate and until otherwise instructed by the Borough or except as required by Subsection B(3) below, the employer shall not withhold the tax from the person during the calendar year or the remainder of the calendar year for which the exemption certificate applies. Employers shall ensure that the exemption certificate forms are readily available to employees at all times and shall furnish each new employee with a form at the time of hiring.
(3) 
With respect to a person who claimed an exemption from the local services tax for a given calendar year, upon notification to an employer by the person or by the Borough that the person has received earned income and net profits from all sources within the Borough equal to or in excess of $12,000 in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer's payment to the person of earned income within that political subdivision in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the local services tax from the person under Subsection B(4) hereof.
(4) 
If a person who claimed an exemption from the local services tax for a given calendar year becomes subject to the tax for the calendar year under Subsection B(3) hereof, the employer shall withhold the tax for the remainder of that calendar year. The employer shall withhold from the person, for the first payroll period after receipt of the notification under Subsection B(2), a lump sum equal to the amount of tax that was not withheld from the person due to the exemption claimed by the person under this subsection, plus the per payroll amount due for that first payroll period. The amount of tax withheld per-payroll period for the remaining payroll periods in that calendar year shall be the same amount withheld for other employees. In the event the employment of a person subject to withholding of the tax under this subsection is subsequently severed in that calendar year, the person shall be liable for any outstanding balance of tax due and the Borough may pursue collection against such person.
C. 
Disabled veterans/reserve component exemption. The following persons shall be exempt from the local services tax:
(1) 
Any person who 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 service 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-permanent disability.
(2) 
Any person who serves as a member of a reserve component of the armed forces and is called to active duty at any time during the taxable year.
Each employer within the Borough of Media, as well as employers situate outside the Borough of Media but who engage in business within the Borough of Media, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Borough of Media the tax of $52 per annum and making a return and payment thereof to the appointed tax administrator. Each employer shall deduct this tax from each employee in his employ, whether said employee is paid by salary, wages or commission and whether or not part or all of such services are performed within the Borough of Media.
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him by the Borough of Media. It is further provided that if the employer fails to file said return and pay said tax, the employer shall be responsible for the payment of the tax in full as though the tax had originally been levied against him.
A person subject to the local services tax shall be assessed a pro rata share of the tax for each payroll period in which the person is engaging in an occupation in the Borough . The pro rata share of the tax assessed on the person for a payroll period shall be determined by dividing the combined rate of the local services tax levied for the calendar year by the number of payroll periods established by the employer for the calendar year. For purposes of determining the pro rata share, an employer shall round down the amount of the tax collected each payroll period to the nearest 1/100 of a dollar. Collection of the local services tax levied under § 267-90 shall be made on a payroll-period basis for each payroll period in which the person is engaging in an occupation in the Borough.
Each individual who shall have more than one occupation within the Borough of Media 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 appointed tax administrator, 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 within the Borough of Media boundary limits shall be required to comply with this article and pay the tax to the appointed tax administrator in accordance with § 267-94 above.
All employers and self-employed individuals residing or having their places of business outside of the Borough of Media but who perform services of any type or kind or engage in any occupation or profession within the Borough of Media do, by virtue thereof, agree to be bound by and subject themselves 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 Media. Any individual engaged in an occupation within the Borough of Media who is an employee of a nonresident employer shall, 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.
A. 
It shall be the duty of the appointed tax administrator to accept and receive payments of this tax and to keep a record thereof showing the amount received by him from each employer or self-employed person, together with the date the tax was received.
B. 
The appointed tax administrator 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 in relation 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 payments alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the appointed tax administrator shall have the right to appeal to the Court of Common Pleas of Delaware County as in other cases provided.
C. 
The appointed tax administrator is hereby authorized to examine the books 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 shall be required to give the appointed tax administrator the means, facilities and opportunity for such examination.
A. 
In the event that any tax under this article remains due or unpaid 30 days after the due date, the appointed tax administrator shall have the authority to sue for the recovery of any such tax due or unpaid under this article, together with interest and penalty.
B. 
If for any reason the tax is not paid when due, interest at the rate of 6% on the amount of said tax and an additional penalty of 1/2 of 1% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected. 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 the interest and penalties imposed.
Any person who fails, neglects, or refuses to make any declaration or return required by this article or resolution, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees, any person who refuses to permit the appointed tax administrator or any agent designated by the administrator to examine his books, records and papers, any person who knowingly makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure in order to avoid the payment of the whole or any part of the tax imposed by this article or resolution shall, upon conviction thereof before any court of competent jurisdiction, be sentenced to pay a fine of not more than $500 for each offense, and costs and attorneys' fees and, in default of payment of said fine, fees and costs, be imprisoned for a period not exceeding 30 days. The failure of any person to receive or procure forms for making the declaration or returns required by this article shall not excuse him from making such declarations or returns.
The Borough of Media Council shall appoint the appointed tax administrator with the responsibilities as provided herein in this article. The Council shall appoint said position by resolution. Any and all rules and regulations that the Council requires to administer and/or enforce this article shall be provided by resolution.