[Adopted 12-30-1971 by Ord. No. 71-10]
As used in this article, the following terms shall have the meanings indicated:
ASSESSMENT RATING OF TRADES AND OCCUPATIONS
Shall be such rating as established by the Carbon County Board of Assessment and Revision of Taxes.
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.
A. 
Each employer shall use his employment records for determining the number from whom the said tax shall be deducted and paid over to the Occupation Tax Collector of the Borough of Jim Thorpe as follows:
(1) 
Employees between January 1 and March 15 shall be reported, collected, and paid on or before March 31.
(2) 
Employees between March 16 and June 15 shall be reported, collected, and paid on or before June 30.
(3) 
Employees between June 16 and September 15 shall be reported, collected, and paid on or before September 30.
(4) 
Employees between September 16 and December 15 shall be reported, collected, and paid on or before December 31.
(5) 
Employees between December 16 and December 31 shall be reported, collected, and paid on or before January 15.
B. 
When any new employee shall present to the employer his evidence of deduction certificate, this shall be the authority to the employer to not deduct the tax from the employee's wages. Such employees names are to be included on a special return setting forth the name the account number of the employer who deducted his tax.
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.
A. 
All self-employed residents who perform services of any type or kind, engaged in any occupation, profession, or business within the Borough of Jim Thorpe shall be required to comply with this article and pay the tax to the Jim Thorpe Occupation Tax Collector on or before March 31 or as soon thereafter as he engages in an occupation.
B. 
Every resident who is employed on a salary, wage or other compensation basis and whose employer is not subject to § 396-28 (employer not required to withhold) of this article shall be required to pay the tax to the Jim Thorpe Occupation Tax Collector on or before March 31 or as soon thereafter as he engages in an occupation. Forms for this purpose will be supplied or available from the Occupation Tax Office.
C. 
In the event of an individual being self-employed and also having an employer subject to § 396-28 (employer is required to withhold) of this article, said resident shall file the personal return, as furnished by the Occupation Tax Collector.
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.
A. 
The Borough of Jim Thorpe has designated the Occupation Tax Collector, Jim Thorpe, Pennsylvania, as its agent in the administration and enforcement of this act.
B. 
It shall be the duty of the Jim Thorpe Occupation Tax Collector to accept and receive payments for this tax, fines, and penalties imposed by this article and to keep record thereof showing the amount received from each employer or self-employed person together with the date the same was received.
C. 
The Occupation Tax Collector is hereby empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article.
D. 
The Occupation Tax Collector, or his authorized agent, 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 is hereby directed and required to give the Occupation Tax Collector, the means, facilities and opportunity for such an examination.
A. 
In the event that any tax under this article remains due or unpaid 30 days after the due dates, the Occupation Tax Collector may 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 the said tax shall be calculated beginning with the due date of said tax and a penalty of 5% shall be added to the flat rate of said tax for nonpayment thereof. Where suit is brought for the recovery of this tax, the resident liable therefor shall, in addition, be responsible and liable for the costs of collection.
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.
A. 
In event that an individual should be subjected to more than one deduction or payment, such person who has been so aggrieved may file a claim for refund on a form prescribed by the Occupation Tax Collector.
B. 
Whenever it occurs that an individual is not a resident of the Borough of Jim Thorpe and from whom this tax was withheld or paid, such individual so aggrieved may file a claim for refund on a form prescribed by the Occupation Tax Collector.
C. 
Any person under age of 18 engaged in a business or occupation within the Borough of Jim Thorpe for which working papers are not required by law and from whom this tax is withheld or paid, such person so aggrieved may file a claim for refund on a form prescribed by the Occupation Tax Collector.
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.