[1]
Editor's Note: This ordinance also repealed
former Art. IV, Occupational Privilege Tax, adopted 1-11-1965 by Ord.
No. 274, as amended.
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:
The area within the limits and jurisdiction of the Borough
of Conway, Beaver County, Pennsylvania.
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.
The twelve-month period beginning January 1 and ending December
31.
Indicates the singular and plural number, as well as male,
female and neuter genders.
Any person, male or female engaged in any occupation, trade
or profession within the limits of the Borough of Conway.
The person, public employee or private agency designated
by the Borough of Conway 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 Borough of Conway 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.
The Borough of Conway hereby levies and imposes
on each individual engaged in any occupation within the territorial
limits of the Borough of Conway 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
Borough of Conway, provided that all individuals deriving less than
$12,000 per year from all sources of income shall be exempt from the
local services tax. In addition, disabled veterans and members of
the Armed Forces Reserves on active duty during the tax year shall
be exempt from the local services tax. Uniform exemption forms will
be provided by the Pennsylvania Department of Economic Development
and shall be made available by the Borough of Conway. The local services
tax in the amount as herein levied is due in its entirety to the Borough
of Conway, and from said tax $5 per payment per year shall be tendered
to the Freedom Area School District.
Beginning with the first day of January, each
occupation, as hereinbefore defined, engaged in within the limits
of the Borough of Conway 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.
A.
Each employer within the Borough of Conway, as well
as those employers situated outside the Borough of Conway, is hereby
charged with the duty of collecting from each of his employees engaged
by him and performing for him within the Borough of Conway said tax
of $52 per annum and making a return and payment thereof to the Local
Services Tax Officer. Further, each employer is hereby authorized
to 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 such services are performed within the Borough of Conway.
B.
Each employer shall deduct said tax on a pro-rata basis determined by the number of payroll periods established by an employer for a calendar year for each such employee for each period as set forth in § 110-39, 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.
C.
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 Borough of Conway.
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 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 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 Borough of Conway, and such employer or taxpayer, as the case
may be, shall be charged with the taxes as though he had received
notice.
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, of July, of October and of January
for each year this tax is in force, except that, where the employer
has in his 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 designated due dates, whichever first occurs. The
Borough of Conway shall provide a receipt to taxpayers upon request.
Each individual who shall have more than one
occupation within the Borough of Conway 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 or engage in any occupation or profession within the Borough of Conway shall be required to comply with this article and pay the tax to the Officer on or before the designated due dates as set forth in § 110-39 herein. The failure to receive notice shall not relieve any person subject to this article from the payment of any taxes imposed by the Borough of Conway, 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 places of business outside the Borough of
Conway but who perform services of any type or kind or engage in any
occupation or profession within the Borough of Conway 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 Conway. Further, any individual
engaged in an occupation within the Borough of Conway 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 of Conway 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.
A.
It shall be the duty of the Local Services Tax Officer
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 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 Tax Officer shall have the right to appeal in
accordance with the provisions of the Local Taxpayers Bill of Rights
or to a court of competent jurisdiction, as in other cases provided.
C.
The Local 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.
D.
Taxpayers anticipating an annual income of less than
$12,000 may file a certificate with the Borough and employer with
supporting documentation, and, upon filing said certificate, the employer
shall not withhold the tax. If an employee ultimately earns more than
$12,000 the balance due shall be withheld and paid in one lump sum.
The Borough shall adopt regulations for backend refunds.
A.
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.
B.
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 attorneys' fees.
Whoever makes false and untrue statements on
any return required by this article, or who refuses inspection of
the books, records and accounts in his custody and control setting
forth the number of employees in his employment subject to this tax,
or whoever fails or refuses to file any return required by this article
shall, upon conviction before any district magistrate of the Borough
of Conway, be sentenced to pay a fine of not more than $500 and costs
for each offense and, in default of the payment of said fine and costs,
be imprisoned in the Beaver County jail for a period not exceeding
30 days for each offense. 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 refused to file a return required by this article.
A.
Nothing contained in this article shall be construed
to empower the Borough of Conway to levy and collect the tax hereby
imposed on any occupation not within the taxing power of the Borough
of Conway under the Constitution of the United States and the laws
of the Commonwealth of Pennsylvania.
B.
If the tax hereby imposed under the provisions of
this article shall be held by any court of competent jurisdiction
to be in violation of the Constitution of the United States or of
the laws of the Commonwealth of Pennsylvania as to any individual,
the decision of the Court shall not affect the right to impose or
collect said tax or the validity of the tax so imposed on other persons
or individuals as herein provided.