[Adopted 1-3-2005 by Ord. No. 290; amended in its entirety 12-6-2007 by Ord. No. 306]
As used in this article, the following terms shall have the meanings indicated:
EARNED INCOME
Compensation as this term is defined in Section 13 (relating to income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1257, No. 511, § 13, as amended, 53 P.S. § 6913, as amended.[1]
EMPLOYER
An individual, partnership, association, limited liability corporation, limited liability partnership, 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.
NET PROFITS
The net income from the operation of a business, profession, or other activity, as this term is defined in Section 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1251, No. 511, § 13, as amended, 53 P.S. § 6913, as amended.[2]
OCCUPATION
Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, earned on or performed within the corporate limits of the political subdivision for which compensation is charged or received, whether by means of salary, wages, commission or fees for services rendered.
TAX YEAR
The period from January 1 until December 31 in any year; a calendar year.
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq. The definition of "earned income" is now in 53 P.S. § 6924.501.
[2]
Editor's Note: Former 53 P.S. § 6913 was repealed by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq. The definition of "net profits" is now in 53 P.S. § 6924.501.
A. 
An annual tax, to be known as the "local services tax," is hereby levied and assessed on every individual engaging in an occupation within the Township of Forks. Each natural person who is so engaged in an occupation for any length of time during any tax year shall pay the tax for that year in the amount of $52, per annum, in accordance with the provisions of this article and the local services tax provisions of the Act of December 31, 1965 (P.L. 1257, No. 511), as amended, known as "The Local Tax Enabling Act."[1] Regulations for the collection of this tax, including duties of employers and employees for paying the tax and filing the returns may be adopted by the Township from time to time by resolution.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
B. 
The local services tax shall commence on January 1, 2008, and continue on a calendar basis annually thereafter, until modified or repealed by a subsequent ordinance. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Township.
The following persons are exempt from the local services 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 services 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 whose total earned income and net profits from all sources within the Township is less than $12,000 for the calendar year in which the local services tax is levied.
A. 
A person seeking to claim an exemption from the local services tax may annually file an exemption certificate with the Township and with the person's employer affirming that the person reasonably expects to receive earned income and net profits from all sources within the Township of less than $12,000 in the calendar year for which the exemption certificate is filed.
B. 
The Pennsylvania Department of Community and Economic Development is required by law to develop and make available to the Township and to employers uniform exemption certificates, including supporting documentation required by law.
A. 
The local services tax shall be collected by the employer of the person subject to the tax in accordance with the terms of the Local Tax Enabling Act, as may from time to time be amended.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B. 
Each employer shall file a return and remit the local services tax to the Township within 30 days after the end of each quarter of a calendar year. The return showing the computation of the tax shall be on a form to be supplied to the employer by the Local Services Tax Collector.
C. 
Each self-employed individual who perform services of any type or kind or engages in any occupation or profession within a primary place of employment with the political subdivision shall file a return and shall pay the pro rata portion of the tax due to the Local Services Tax Collector within 30 days after the end of each quarter of a calendar year. The return showing the computation of the tax shall be on a form to be supplied by the Local Services Tax Collector.
The situs of the tax shall be the place of employment on the first day the person becomes subject to the tax during each payroll period. In the event a person is engaged in more than one occupation, that is, concurrent employment, or an occupation which requires the person working in more than one political subdivision during a payroll period, the priority of claim to collect the local services tax shall be in the following order: first, the political subdivision in which a person maintains the person's principal office or is principally employed; second, the political subdivision in which the person resides and works, if the tax is levied by that political subdivision; and third, the political subdivision in which a person is employed and which imposes the tax nearest in miles to the person's home.
The Township shall establish regulations for the processing of refund claims for overpaid local services taxes for any calendar year. Refunds are not subject to interest if made within 75 days of either a written refund request or January 30 of the year after the tax is paid, whichever is later. No refund shall be due where the overpayment is $1 or less.
A. 
Funds derived by the Township from the local services tax may only be used for:
(1) 
Emergency services, which shall include emergency medical services, police services and/or fire services.
(2) 
Road construction and/or maintenance.
(3) 
Reduction of property taxes.
(4) 
Property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Ch. 85, Subch. F.
B. 
A municipality shall use no less than 25% of the funds derived from the local services tax for emergency services.
A. 
It shall be the duty of the designated Local Services Tax Collector to accept and receive payments of this tax and to keep a record from each employer or self-employed person thereof showing the amount received, together with the date the tax was received. Upon receipt of a written request, the Tax Collector shall provide the taxpayer with a receipt for the payment of the tax.
B. 
The Local Services Tax Collector is hereby charged with the administration and enforcement of this article, and is hereby charged and empowered to recommend to the Board of Supervisors any 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.
C. 
The Local Services Tax Collector 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 Local Services Tax Collector 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 dates above set forth, the Local Services 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 said tax 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 nonpayment thereof. Where suit is brought for the recovery of this tax, the person liable therefor shall, in addition, be responsible and liable for the costs of collection, including reasonable attorney's fees.
Any person who violates or permits a violation of this article, upon being found liable therefor in a civil enforcement proceeding, shall pay a fine of not less than $400 and not more than $600, plus all court costs, including reasonable attorney's fees, incurred by the Township in the enforcement of this article. No judgment shall be imposed until the date of the determination of the violation by the District Justice and/or Court. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day a violation exists shall constitute a separate offense. Further, the appropriate officers or agents of the Township are hereby authorized to seek equitable relief, including injunction, to enforce compliance herewith.
A. 
Nothing contained in this article shall be construed to empower the Township to levy and collect the tax hereby imposed if it is not within the taxing power of the Township 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 or impair the right to impose or collect said tax, or the validity of the tax so imposed on other persons or individuals as herein provided.
C. 
If any section, paragraph, subsection, clause or provision of this article shall be declared by a court of competent jurisdiction to be invalid, such decision shall not affect the validity of this article as a whole.