[Adopted 12-30-1975 by Ord. No. 121; amended in its entirety 10-23-2007 by Ord. No. 499[1]]
[1]
Editor's Note: This ordinance also provided that it shall be effective 1-1-2008.
A. 
As used in this article, the following terms shall have the meanings indicated, except where the context or language clearly indicates or requires a different meaning:
ADMINISTRATOR
The Manager of the Township of East Norriton under whose direction this tax shall be enforced.
EMPLOYER
An individual, partnership, association, corporation, governmental body, agency or other entity employing one or more persons on a salary, commission or other compensation basis, including a self-employed person.
INDIVIDUAL
Any person, male or female, who attains or is over the age of 18 years after the effective date of this article, engaged in any occupation, trade or profession of any nature, type or kind whatsoever within the corporate limits of the Township of East Norriton, whether in the employ of another or self-employed during any Township year.
OCCUPATION
Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, carried on or performed within the corporate limits of the Township of East Norriton for which compensation is charged or received, whether by means of salary, wages, commissions or fees for services rendered.
TAX
The local services tax levied by this article.
TAX RECEIVER
The Director of the Department of Finance of the Township of East Norriton and/or any Township-designated tax collector.
TOWNSHIP
The Township of East Norriton, Montgomery County, Pennsylvania.
YEAR
The fiscal year beginning January 1 and ending December 31 of each calendar year.
B. 
Word usage. The words "he," "his" or "him" shall mean and indicate the singular and plural number as well as male, female and neuter gender.
For police, fire or emergency services, road maintenance or real estate tax reduction purposes, a tax is hereby levied upon the privilege of engaging in an occupation within the corporate limits of the Township. Each individual who exercises such privileges for any length of time during any year wherein he has earned income and/or net profits of $12,000 or more shall pay a tax in the amount of $52 in accordance with the provisions of this article. This tax is in addition to all other taxes of any kind or nature levied by the Township. It shall be the obligation of each such person so engaged in an occupation to pay or cause to be paid the tax herein imposed by the due date for the quarter in which he earns the annual required minimum of $12,000. The adoption of this article shall constitute notice and demand for payment of this tax.
The following persons shall be exempt from the tax:
A. 
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.
B. 
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.
C. 
Any person with earned income and/or net profits of less than $12,000. Any person claiming an exemption on this ground must annually file an exemption certificate with East Norriton Township and with his employer. If a person who claimed an exemption for a given calendar year becomes subject to the tax, his employer shall withhold the tax for the remainder of the calendar year, including a lump sum payment equal to the amount of tax that was not collected. The exemption certificate shall be prescribed by the Pennsylvania Department of Community and Economic Development and will be made available to all taxpayers and employers. Employers shall ensure that the exemption certificates are readily available to employees at all times and shall furnish each new employee with a form certificate at the time of hire.
Hereinafter a penalty of 1/2% per month or fraction thereof of the amount of the tax, together with interest computed at 6% per annum until paid, shall be added to the tax and collected.
Each employer within the Township, as well as those employers situated outside the Township but who engage in business within the Township, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within East Norriton Township said tax of $52 per year and making a return and payment thereof to the tax receiver. Each employee subject to the tax shall be assessed a pro rata share of the tax for each payroll period in which the employee is engaged in East Norriton Township. The pro rata share of the tax assessed on an employee for a payroll period shall be determined by dividing the $52 rate of the tax by the number of payroll periods established by the employer for a calendar year. Each employer is hereby authorized to deduct this tax from each employee who has not otherwise claimed an exemption from paying the tax, whether said employee is paid by salary, wages or commission. Each employer shall be required to remit the tax within 30 days after the end of each quarter of a calendar year. The employer will provide the employee with evidence of deduction on a from to be furnished to the employer by the administrator.
Each employer shall prepare and file a quarterly return showing the employee payer and a computation of the tax on forms to be supplied to him by the administrator. 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 without deducting a commission and as though the tax had originally been levied against him.
Each employer shall use his employment records as of the first day of February 1976 and January 1 of each succeeding year through March 31 of each year for determining the number of employees from whom said tax shall be deducted and paid over to the tax receiver by April 30 of each year. Supplemental reports and the tax due thereon shall be made by each employer as follows: by July 31 of each year covering all employee payments for the period April 1 through June 30, by October 31 of each year covering all employee payments for the period July 1 through September 30 by January 31 of each year covering all employee payments for the period of October 1 through December 31.
Each individual who shall have more than one occupation within the Township 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 to the employer by the 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 or profession within the Township shall be required to comply with this article and pay the tax to the tax receiver by April 30 of each year, unless he has otherwise claimed an exemption from the tax.
If a person who claimed an exemption for a given calendar year from the tax becomes subject to the tax for that calendar year, the employer shall withhold the tax for the remainder of the calendar year. The employer shall withhold from the employee, for the first payroll period after receipt of notification that the employee is subject to the tax, a lump sum equal to the amount of tax that was not withheld from the employee due to the exemption claimed, 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 from other employees. In the event employment of the employee is terminated during that calendar year, the former employee shall be liable for any outstanding balance due on the tax.
All employers and self-employed individuals residing or having their places of business outside of the Township but who perform services of any type or kind or engage in any occupation or profession within the Township 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 Township. Further, any individual engaged in an occupation within the Township and an employee of a nonresident employer may, for the purpose of this article, be considered a self-employed person, and in the event that this tax is not paid, the administrator shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided. Provided, however, no person shall be subject to the payment of the local services tax to more than one political subdivision during each payroll period.
A. 
It shall be the duty of the tax receiver 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 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 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 as to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the administrator shall have the right to appeal to the Court of Common Pleas of Montgomery County as in other cases provided.
C. 
The 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 is hereby directed and required to give the 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 above set forth, the administrator 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 said tax, calculated beginning with the due date of said tax, and a penalty of 1/2% per month or fraction thereof shall be added to the flat rate of said tax for 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.
Whoever makes any false or untrue statement on 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 or who shall fail to pay the tax due shall, upon conviction before any District Justice, be sentenced to pay a fine of not more than $600 for each offense and, in default of payment of said fine and costs, be imprisoned in Montgomery County Prison for a period not exceeding 90 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.