The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except where the context or language clearly indicates or requires
a different meaning:
COLLECTOR
The person or entity appointed by the Board of Commissioners
to collect the tax imposed by this article.
[Added 10-28-2010 by Ord. No. 2010-06]
EMPLOYER
An individual, partnership, association, 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.
FISCAL YEAR
The twelve-month period beginning January 1 and ending December
31 and subsequent twelve-month periods thereafter.
HE, HIS or HIM
Includes the singular and plural number as well as male,
female and neuter genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the Township of Caln.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the Township of Caln for which compensation
is charged or received, whether by means of salary, wages, commissions
or fees for services rendered.
TAX
The local services tax in the amount of $52 levied by this
article.
TCC
The Tax Collection Committee established to govern and oversee
the collection of earned income tax and, at the discretion of the
Board of Commissioners, the local services tax pursuant to the Local
Tax Enabling Act.
[Added 10-28-2010 by Ord.
No. 2010-06]
TOWNSHIP OF CALN
All the area within the Township of Caln, including the Veterans
Administration Hospital.
TREASURER
The Treasurer of the Township of Caln.
Beginning with the first day of January in each
fiscal year commencing with fiscal year 2008, each occupation, as
hereinbefore defined, engaged in within the Township of Caln is subject
to a local services tax in the amount of $52 per annum, said tax to
be paid by the individual so engaged.
[Amended 10-28-2010 by Ord. No. 2010-06]
Each employer within the Township of Caln, as
well as those employers situated outside the Township of Caln but
who engage in business within the Township of Caln, is hereby charged
with the duty of collection from each of his employees engaged by
him and the said employees performing services within Caln Township
for him the said tax of $52 per annum and making a return and payment
thereof to the Tax Collector. Further, each employer is hereby required
to deduct this tax from each employee in his employ, whether said
employee is paid by salary, wages or commission and whether all such
services or only part thereof are performed within the Township of
Caln. The tax shall be deducted at a maximum rate of $1 per week,
with the employer being required to withhold the tax on the frequency
of the employee’s payroll schedule and the forms filed and payment
made to the Tax Collector on a quarterly basis.
[Amended 10-28-2010 by Ord. No. 2010-06]
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to him by
the Tax Collector. If the employer fails to file said return and pay
said tax, whether or not he makes collection thereof from the salary,
wages or commissions paid by him from his employees, the employer
shall be responsible for the payment of the tax in full as though
the tax had originally been levied against him.
[Amended 10-28-2010 by Ord. No. 2010-06]
Each employer shall use his employment records
as of the first day of January in each year for determining the number
of employees from whom said tax shall be deducted and paid over to
the Tax Collector on or before April 30 of each year. Supplemental
reports and payment of taxes collected shall be made by each employer
on the following schedule:
A. For employees hired April 1 through June 31; pay tax
and file report by July 31.
B. For employees hired July 1 to September 30: file report
and pay tax before October 31.
C. For employees hired October 1 through December 31:
pay tax and file report on or before January 31 of the following year.
[Amended 10-28-2010 by Ord. No. 2010-06]
Each individual who shall have more than one
occupation within the Township of Caln shall be subject to the payment
of this tax on his principal occupation, and his principal employer
shall deduct this tax and deliver to him evidence of deductions on
a form to be furnished to the employer by the Tax Collector, which
form shall be evidence of deduction having been made and, when presented
to any other employer, shall be authority for such employer to not
deduct this tax from the employee’s wages but to include such
employee on his return by setting forth his name, address and the
name and account number of the employer who deducted this tax.
[Amended 10-28-2010 by Ord. No. 2010-06]
All self-employed individuals who perform services
of any type or kind or are engaged in any occupation or profession
within the Township of Caln shall be required to comply with this
article and pay the tax to the Tax Collector on a quarterly basis.
All employers and self-employed individuals
residing or having their place of business outside the Township of
Caln but who perform services of any type or kind or engage in any
occupation or profession within the Township of Caln 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
of Caln. Further, any individual engaged in an occupation within the
Township of Caln 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 Township shall have the
option of proceeding against either the employer or employee for the
collection of this tax as hereinafter provided.
The Township shall utilize the funds received
from the tax imposed by this article for the following purposes only:
police, fire and/or medical emergency services; road construction
and/or maintenance; reduction of property taxes; and property tax
relief through the implementation of a homestead and farmstead exclusion.
Nothing contained in this article shall be construed
to empower the Township of Caln to levy and collect the tax hereby
imposed on any occupation not within the taxing power of the Township
of Caln under the Constitution of the United States and the laws of
the Commonwealth of Pennsylvania.