[Adopted 5-26-1987 as Ch. 24, Part 3 of the 1987 Code of Ordinances]
An occupational privilege tax is hereby levied on each person, whether resident or nonresident, engaged in an occupation within the corporate limits of Antrim Township, Franklin County, Pennsylvania, as of the first day of January 1986 and as of the first day of January of each year thereafter until repeal of this tax ordinance, in the amount of $5 per person each calendar year, beginning in the calendar year of 1986. Any person engaged in an occupation in Antrim Township during any portion of any such year shall be liable for payment of the occupational privilege tax imposed hereunder.
The reason for the imposition of this occupational privilege tax is the need for additional general revenues for the Township.[1]
[1]
Editor's Note: Former Section 303, Estimated revenue, was deleted 7-8-1997 by Ord. No. 246.
Said tax shall be collected by the Greencastle-Antrim School District.
Said tax shall be due and payable on or before May 1 of each calendar year for those individuals who worked any time between January 1 and March 31. Supplemental payments shall be made on or before August 1, November 1 and February 1 for those individuals who started work after March 31 to June 30, July 1 to September 30 and October 1 to December 31.
[Amended 7-8-1997 by Ord. No. 246]
Any individual who derives income of less than $5,000 per tax year from his or her occupation shall be entitled to a refund of tax paid by him or her or withheld from him or her by his or her employer, and may file a claim for refund with the collector on such form as may be prescribed by the collector.
[Amended 7-8-1997 by Ord. No. 246]
In the event that any tax under this article remains due or unpaid 60 days after the due dates set forth above, the collector may sue for the recovery of any such tax due or unpaid under this article, together with interest and penalties.
[Amended 7-8-1997 by Ord. No. 246]
Any person who fails or refuses to pay the tax imposed by this article when the same becomes due and payable, or who fails or refuses to file a return for said tax when the same becomes due, or who makes a false statement on a return for said tax, or who refuses to permit inspection of the relevant books and records of an employer having the duty to collect said tax from employees, upon being found liable therefor in a civil enforcement proceeding, shall pay a fine of not more than $600 plus all court costs, including reasonable attorney's fees, incurred by the Township in the enforcement of this chapter, and, further, such person shall be required to pay the amount of said tax and penalty. 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. 
Each employer within Antrim Township, as well as those employers situated outside Antrim Township but who engage in business within Antrim Township, is hereby charged with the duty of collecting from each of his or her employees engaged in an occupation in Antrim Township during any portion of any calendar year commencing January 1, 1986 the amount of the occupational tax imposed hereby, and making a return and transmitting payment of said tax to the collector, Greencastle-Antrim School District. Each employer is hereby authorized to deduct said tax from each employee in his or her employ, whether said employee is paid by salary, wage or commission, and whether or not all of the employees' services are performed within Antrim Township.
B. 
Returns. Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him or her by the collector. In the event the employer fails to file such a return and pay said tax, whether or not he or she collects the same from the salaries or commissions of employees, the employer shall be responsible for the payment of the tax, in full, as though it had been originally assessed against him or her.
C. 
Self-employed individuals. Every self-employed individual, whether or not an employee of another, who performs services of any type or kind which constitutes an occupation or profession within Antrim Township shall be required to comply with this article and pay the tax to the collector as set forth herein.
A. 
The collector, Greencastle-Antrim School District, is hereby charged with the administration and enforcement of this article.
B. 
The collector is hereby authorized to examine the books and payroll accounts of any employer in order to verify the accuracy of any return made by the employer or, if no return was made, to ascertain if any tax is due.
If for any reason the tax imposed hereunder is not paid when due, interest at the rate of 6% per annum on the amount of said tax shall accrue, beginning with the due date of said tax, and a penalty of 10% shall be added to the amount of the tax due. Where suit is brought for the recovery of the tax, the individual or employer liable therefor shall be liable for the cost of collection.