As used in this article, the following terms
shall have the meanings indicated:
EMPLOYER
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
wage or commission or other compensation basis, including self-employed
person.
OCCUPATION
Any trade, profession, business, or undertaking of any type,
kind or character, including services, domestic, or other, carried
on or performed.
RESIDENT
Any person, male or female, who resides in the Borough of
Jim Thorpe, Carbon County, Pennsylvania.
TAX
The tax in the amount of 5% imposed, levied or assessed by
this article.
YEAR
The calendar year, i.e., January 1 to December 31.
[Amended 11-29-2010 by Ord. No. 2010-6; 12-22-2010 by Ord. No.
2010-10]
The Borough of Jim Thorpe levies, imposes and
assesses an annual tax of 0.55% on the occupation engaged in by residents
of the Borough of Jim Thorpe during the year.
The value and assessment of each occupation
subject to the tax imposed by this article shall be rated in accordance
with the Assessment Rating of Trades and Occupation established by
the Carbon County Board of Assessment and Revision of Taxes, Carbon
County, Pennsylvania.
Each employer within the Borough of Jim Thorpe
as well as those employers situated outside the Borough of Jim Thorpe
who engages in business within the said Borough is hereby charged
with the duty of collecting from each of his employees engaged by
him and working for him within the Borough of Jim Thorpe said tax
of 5% per annum and making a return and payment to the Occupation
Tax Collector. 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 Jim Thorpe.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to him by
the occupation Tax Collector, Jim Thorpe, Pennsylvania. Each employer
in filing this return and making payment of tax withheld from his
employees shall be entitled to retain a commission calculated at the
rate of 2% of the gross tax due and payable, provided that such tax
is collected and paid over by the employer on or before the date hereinafter
set forth. 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
employees, the employer shall be responsible for the payment of the
tax in full without deducting a commission and as though the tax had
originally been levied against him.
Each resident individual who shall have more
than one occupation within the Borough of Jim Thorpe 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 on a form
to be furnished to the employer by the Occupation Tax Collector, 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 employees wages, but to include such employee
on a special return setting forth his name, address and name and account
number of the employer who deducted this tax.
All employers and self-employed individuals
residing and having their place of business outside the Borough of
Jim Thorpe but who perform services of any type or king, or engage
in any occupation or profession within the Borough of Jim Thorpe,
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 Jim Thorpe. Further, any individual engaged in an occupation
within the Borough of Jim Thorpe and an employee of a nonresident
employer may, for the purpose of this article, be considered a self-employed
person, and in 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.
Whoever makes any false or untrue statement
or any return required by this article or who refuses inspection of
his books, records or accounts in his custody and control setting
forth the number of employees subject to this tax who are in his employment,
or, whoever fails or refuses to file any return required by this article,
shall upon conviction before any Alderman or Magisterial District
Judge, be sentenced to pays fine of not more than $300 for each offense,
and in default of payment of said fine, be imprisoned 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 refuses to file a return required by this article.
All questions concerning the tax should be initially
be addressed to Occupation Tax Collector, Occupation Tax Office, Jim
Thorpe, Pennsylvania, who is authorized to lend assistance to taxpayers
for the proper administration of the tax.