[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:
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]
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.
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]
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.
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Editor's Note: Former 53 P.S. § 6913 was repealed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Editor's Note: Former 53 P.S. § 6913 was repealed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.
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.
