[Adopted 10-20-1997 by Ord. No. 751]
A.
ASSOCIATION
BUSINESS
CORPORATION
EMPLOYER
INDIVIDUAL or PERSON
NONRESIDENT
OCCUPATION
RESIDENT
Unless otherwise expressly stated, the following terms
shall have, for the purpose of this article, the meanings herein indicated:
A partnership, limited partnership or any other form or unincorporated
enterprise owned by two or more persons.
Includes any enterprise, activity, profession or undertaking
of any nature conducted for profit or ordinarily conducted for profit,
whether by an individual, corporation, copartnership, association
or other entity.
Any corporation or joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania or
any other state, territory, foreign country or dependency.
An individual, copartnership, association, corporation, institute,
governmental body or unit or agency, or any other entity employing
one or more persons for a salary, wage, commission or other compensation,
including a self-employed person.
Includes natural persons, copartnership, association, firm
or any fiduciary. Whenever used in any clause prescribing or imposing
a penalty, the term "individual" or "person" as applied to association
shall mean the partners or members thereof, and as applied to corporation,
the officers thereof.
An individual, copartnership, association or other entity
domiciled outside the Sayre Borough.
Any trade, possession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the corporate limits of the Borough of Sayre
for which compensation is charged or received, whether by means of
salary, wages, commissions or fees for services, rendered.
An individual, copartnership, association or other entity
domiciled in the Borough of Sayre.
B.
Word usage. The singular shall include the plural,
and the masculine shall include the feminine and the neuter.
An annual tax for general revenue purposes is
hereby levied as follows: An annual tax for general revenue purposes
is hereby levied, said tax being an occupational privilege tax, at
the rate of $10 upon the individual or person subject to this tax,
and is hereby assessed, levied and imposed upon each individual or
person, including both resident and nonresident individuals or person
engaged in an occupation undertaking or business whose gross income
or earnings from all sources amount to the sum of $5,000 or more,
within the boundaries of the Borough of Sayre.
This occupational privilege tax shall be and
is, in addition to all other taxes levied, assessed and imposed by
said Borough of Sayre.
The tax herein levied, assessed and imposed
shall be payable to the Borough of Sayre or to a Collector appointed
by said Council of said borough.
The tax herein levied, assessed and imposed
shall be collectible in the same manner as provided for the collection
of other taxes, including the collection thereof from the employer
of the taxpayer as provided in the Act of Assembly of the Commonwealth
of Pennsylvania hereinabove set forth. The Borough of Sayre or any
other person or firm appointed by the Council of said Borough as Collector
of said taxes shall collect and receive all such taxes, shall furnish
a receipt for their payment and shall keep a record showing the amount
received from each taxpayer under this article and the date of each
receipt.
The tax is levied, assessed and imposed hereunder
for the calendar year ending December 31, 1997, and for that period
is payable as of October 6, 1997. Thereafter the tax shall continue
on a calendar year basis, beginning January 1, 1998. The tax shall
apply to all those who are subject to the tax as of that date and
thereafter during each calendar year as additional individuals or
persons become subject to said tax as hereby assessed, levied and
imposed.
As to each taxpayer subject to this tax employed
on October 6, 1997, and thereafter during the calendar year 1997,
each employer shall deduct the tax for the compensation payable to
the taxpayer, file a return on a form prescribed by the Collector
and pay the Collector the full amount on all such taxes on or before
January 15, 1998. As to each taxpayer subject to this tax employed
on January 1, 1998, and thereafter, each employer shall deduct the
tax from the compensation payable to the taxpayer, file a return on
a form prescribed by the collector and pay the collector the full
amount on all such taxes on or before April 30. Thereafter, as to
each taxpayer for whom no prior deduction has been made, who is employed
for any length of time and subject to this tax during any of the three-month
periods, ending July 31, October 31 and January 31, each employer
shall deduct the tax from compensation payable to the taxpayer, file
a return on a form prescribed by the Collector and pay to the Collector
the full amount of all taxes deducted for said periods. Said returns
by said employer shall set forth the names and residences of each
employee of said employer, together with the names and residence and
mailing addresses of each employee so employed within the boundaries
of Sayre Borough during the calendar year 1997 ending December 31,
1997. The Borough of Sayre Collector is hereby empowered with calendar
year 1997, pertaining to the employees during the entire calendar
year of 1997 and each calendar year thereafter.
Rules and regulations; investigatory powers
of the Borough of Sayre and the officers thereof: The President of
the Sayre Borough Council or any other person or firm designated by
the Borough of Sayre is hereby charged with the enforcement of the
provisions of the resolution and is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter or thing pertaining to the administration and enforcement of
the provisions of this article, including provision for the examination
of employment.
Any individual or person who willfully fails,
neglects or refuses to pay said occupational privilege tax hereby
imposed or to comply with any of the terms or provisions of this article
or any regulation or requirement pursuant hereto and authorized hereby
for a period of 30 days, in addition to other penalties provided by
law, shall be liable to a penalty of 6% per annum on the amount of
said tax due and, further, shall be required to pay the amount of
the tax, together with interest thereon at the rate of 1/2 of 1% per
month from the date said tax became due and payable under the provisions
of this article.
The tax assessed, levied and imposed hereunder
shall be collected from each individual or person subject to said
tax, notwithstanding the fact that the names of any such person or
individual shall not appear on the list of individuals or person subject
to the taxation within the Borough of Sayre furnished to the Collector,
and further notwithstanding the fact that no notice, by mail or otherwise,
shall have been given to such individual or person of the fact that
he or she is liable for payments of said tax.
All taxes imposed by this article, together
with all interest and penalties, shall be recovered by the Collector
and/or the Sayre Borough Solicitor as other taxes and other debts
of like amounts are recovered as provided in the Act of Assembly of
the Commonwealth of Pennsylvania hereinabove set forth.
Any individuals or persons convicted before
any Justice of the Peace, Magistrate or court of competent jurisdiction
for violating any of the provisions or requirements of this article,
including the failure, neglect or refusal to pay said tax, penalties
and interest imposed by this article, shall be subject to a fine or
penalty not exceeding $300 and costs for each such offense or to undergo
imprisonment in the county jail for not more than 30 days for the
nonpayment of such fine or penalty and costs within 30 days from the
imposition thereof. Such fine or penalty shall be in addition to any
other penalty imposed by any other section of this article.
This article shall not apply to any individual
or person as to whom or which it is beyond the legal power of the
Borough of Sayre under the laws of the Commonwealth of Pennsylvania
to impose the tax, duties or obligations herein provided.
The tax imposed under this article shall be
and is for the purposes of providing funds to meet the increased costs
of operating the Borough of Sayre, in order to balance the budget
for the year 1997 and thereafter.
The estimated revenue to be derived from the
tax imposed by this article for the year 1997 is $18,000.
The tax herein levied and assessed shall become
effective October 6, 1997, and shall continue in effect and shall
be regarded as a continuing tax and in force thereafter on a borough
and fiscal year basis without annual reenactment, unless the rate
of the tax subsequently changes.
