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:
DISTRICT
The area within the limits and jurisdiction of the Borough
of Conway, Beaver County, Pennsylvania.
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.
FISCAL YEAR
The twelve-month period beginning January 1 and ending December
31.
HE, HIS or HIM
Indicates the singular and plural number, as well as male,
female and neuter genders.
INDIVIDUAL
Any person, male or female engaged in any occupation, trade
or profession within the limits of the Borough of Conway.
OCCUPATION
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.
TAX
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.
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.
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.
The tax herein imposed and the article herein
enacted is in pursuance of authority granted by the provisions of
The Local Tax Enabling Act, approved by the General Assembly of the Commonwealth of
Pennsylvania December 31, 1965, as amended.