[Adopted 12-18-2007 by Ord. No. 2007-4]
[1]
Editor's Note: Former Art. IV, Emergency and
Municipal Services Tax, adopted 11-28-2006 by Ord. No. 2006-7, was
repealed by a revocation ordinance, adopted 11-18-2007, effective
1-1-2008.
This article, and any supplements and amendments
thereto, shall be known and may be cited as the "Dallas Township Local
Services Tax Ordinance."
As used in this article, the following terms
shall have the meanings indicated:
The twelve-month period beginning January 1 and ending December
31 in any tax year.
The local services tax in the amount of $52 levied by this
article.
The person designated by the Township of Dallas for the collection
of the local services tax imposed by this article.
For purposes of road construction and/or maintenance;
police, fire and/or emergency services; and/or reduction of property
taxes, the Township of Dallas hereby levies a tax upon the privilege
of engaging in an occupation during the fiscal year. Each individual
who exercises such privilege shall pay the tax in the amount of $52
in accordance with this article. The tax is in addition to all other
taxes of any kind or nature heretofore levied by the Township of Dallas;
provided, however, that there is hereby excepted from the tax any
person whose total income from all sources is less than $12,000 per
annum.
Each employer within the Township of Dallas,
as well as each employer outside the Township of Dallas but engaging
in business within the Township of Dallas, is hereby charged with
the duty of collecting the said tax of $52 per year, in accordance
with the terms of this article, from each employee who engaged in
an occupation for the benefit of said employer or in the service of
said employer within the Township of Dallas during the fiscal year.
Such employer shall make a return and payment of the tax to the Tax
Receiver, and each such employer is hereby authorized to deduct the
tax from each such employee, whether or not such employee is paid
by salary, wages, commission, and whether or not part or all of such
services are performed within the Township of Dallas.
This article is enacted and shall take effect
on January 1, 2008, to be in effect for the fiscal year 2008 and each
fiscal year thereafter until revised, amended or revoked by action
of the Board of Supervisors of the Township of Dallas.
