The following words and phrases when used in
this article shall have the meanings ascribed to them in this section
except where the context clearly indicates or requires a different
meaning:
BOARD
The governing body of Upper Allen Township.
COLLECTOR
The person or firm from time to time designated by motion
of the Board of Commissioners of Upper Allen Township to collect and
administer the provision of this article and collect the tax levied
by this article. Until changed by subsequent motion, the collector
shall be the Tax Collector, the same person or firm last designated
to collect the Emergency and Municipal Services Tax for Upper Allen
Township.
EARNED INCOME
"Compensation" as determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Part I Subpart B Article
V (relating to personal income tax) not including, however, wages or compensation paid to individuals on active military service. Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971. Any housing allowance provided to a member of the clergy shall not be taxable as earned income.
EMPLOYER
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
wage, commission, fee or other compensation basis, including a self-employed
person.
HE, HIS OR HIM
Shall include singular and plural number and male, female
and neuter gender.
INDIVIDUAL
Any person engaged in any occupation, trade or profession
within the jurisdictional limits of Upper Allen Township whose total
earned income and net profits within the Township are greater than
$12,000 per calendar year.
NET PROFITS
The net income from the operation of a business, profession, or other activity, (except from Corporations), determined under section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Part 1 Subpart B Article
V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
A.
Any interest generated from monetary accounts
or investment instruments of the farming business;
B.
Any gain on the sale of farming machinery;
C.
Any gain on the sale of livestock held 12 months
or more for draft, breeding or dairy purposes; and
D.
Any gain on the sale of other capital assets
of the farm.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or preformed within the jurisdictional limits of Upper Allen Township
for which compensation is charged and/or received, whether by salary,
wages, commissions, fees or net profits for services rendered.
RESERVE COMPONENT OF THE ARMED FORCES
The United States Army Reserve, United States Navy Reserve,
United States Marine Corps Reserve, United States Coast Guard Reserve,
United States Air Force Reserve, The Pennsylvania Army National Guard
or the Pennsylvania Air National Guard.
TAX
The local services tax levied in this article.
TOWNSHIP
The geographic area within the jurisdictional limits of Upper
Allen Township, Cumberland County, Pennsylvania.
YEAR
Shall mean a calendar year.
[Last amended 12-19-2007 by Ord. No. 649]
Upper Allen Township hereby levies and imposes
on every individual engaging in an occupation within the jurisdictional
limits of the Township a tax in the amount of $47 per annum, beginning
the first day of January 2008 and continuing on a calendar-year basis
annually thereafter, until modified or repealed by subsequent ordinance.
This tax is in addition to all other taxes of any kind or nature heretofore
levied by the Township.
Each employer shall use his employment and payroll
records from the first day of January to March 31 each year for determining
the number of employees from whom said tax shall be deducted and paid
over to the collector on or before April 30 of the same calendar year.
Supplemental reports shall be made by each employer on July 30, October
30 and January 31 for new employees as reflected on his employment
and payroll records from April 1 to June 30, July 1 to September 30
and October 1 to December 31, and payments on these supplemental reports
shall be made on July 30, October 30 and January 30, respectively.
All self-employed individuals and individuals
whose employer is not required to withhold local taxes (certain state
and federal agencies) will be billed quarterly for the local services
tax. The full amount of tax must be paid by the date indicated on
such billing. If such taxpayer qualifies for a low-income exemption,
the taxpayer may complete the required exemption certificate or make
application for a refund of the tax paid.
All employers and self-employed individuals
residing or having their place of business outside Upper Allen Township,
but who engage in any occupation 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 this
tax is not paid, the collector shall have the option of proceeding
against either the employer or employee for collection of this tax
as hereinafter provided.
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 in order
to determine the number of employees subject to this tax who are in
his employment, or who fails or refuses to file any return required
by this article, or fails or refuses to pay the tax herein levied
shall, upon conviction, be sentenced to pay a fine of not more than
$600 plus costs and, in default of payment of said fine and costs,
be sentenced to a term of imprisonment not to exceed 30 days. 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 refused to file a return required
by this article.