[Adopted 1-3-1979 by Ord. No. 12-78[1]]
[1]
Editor's Note: The preamble to this article stated that it was enacted
under the authority of Act 311 of 1965, approved 12-1-1965, known as the "Local
Tax Enabling Act."
A.
BOROUGH OF HARVEYS LAKE
EMPLOYER
FISCAL YEAR
INDIVIDUAL
OCCUPATION
OCCUPATION TAX COLLECTOR
TAX
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:
The area within the corporate limits of the Borough of Harveys Lake.
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 self-employed persons.
The twelve-month period beginning January 1 and ending December 31.
Any person, male or female, engaged in any occupation, trade or profession
within the corporate limits of the Borough of Harveys Lake.
Any trade, profession, 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 Harveys Lake for which compensation
is charged or received in excess of $1,000, whether by means of salary, wages,
commissions or fees for services rendered.
The person appointed by the Council of Harveys Lake under whose direction
this tax shall be enforced.
The occupation privilege tax, in the amount of $10, levied by this
article.
B.
The words "he," "his," or "him" shall mean and indicate
the singular and plural as well as male, female and neuter gender.
The Borough of Harveys Lake hereby levies and imposes on each occupation
engaged in by individuals during the fiscal year of 1979 within the corporate
limits of the Borough of Harveys Lake an occupation privilege tax. This tax
is in addition to all other taxes of any kind or nature heretofore levied
by the Borough of Harveys Lake.
Beginning with the first day of January 1979, each occupation, as hereinbefore
defined, engaged in within the Borough of Harveys Lake shall be required to
pay an occupation privilege tax in the amount of $10 per annum.
Each employer within the Borough of Harveys Lake, as well as those employers
situated outside of the Borough Harveys Lake but who engage in business within
the Borough of Harveys Lake, is hereby charged with the duty of collecting
from each of his employees engaged by him and performing for him within the
Borough of Harveys Lake the said tax of $10 per annum and making a return
and payment thereof to the Occupation Tax Collector. Further, each employer
is hereby authorized to deduct this tax from each employee in his employ whether
said employee is paid by salary, wages or commission and whether or not part
or all such services are performed within the Borough of Harveys Lake.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be suppled to him by the Council of the Borough of
Harveys Lake or its designated Occupation Tax Collector. Each employer, in
filing this return and making payment of the tax withheld from his employees,
shall be entitled to retain a commission calculated at the rate of 2% of the
gross tax due and payable, provided that such tax is collected and paid over
by the employer on or before the dates hereinafter set forth. It is further
provided that 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 to said employee, the employer shall be responsible for the payment
of the tax in full without deducting a commission and as though the tax had
originally been levied against him.
Each employer shall use his employment records from the first day of
January to the first day of May for determining the number of employees from
whom said tax shall be deducted and paid over to the Occupation Tax Collector
on or before June 1. Supplemental reports shall be made by each employer on
August 1 and October 1 of new employees, as reflected on his employment records
from May 1 to August 1 and from August 1 to October 1. Payments on these supplemental
reports shall be made on September 1 and November 1, respectively.
Each individual who shall have more than one occupation within the Borough
of Harveys Lake 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
Occupation 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.
All self-employed individuals who perform services of any type or kind
or engage in any occupation or profession within the Borough of Harveys Lake
shall be required to comply with this article and pay the tax to the Occupation
Tax Collector on June 1 or as soon thereafter as he engages in an occupation.
All employers and self-employed individuals residing or having their
places of business outside of the Borough of Harveys Lake, but who perform
services of any type or kind or engage in any occupation or profession within
the Borough of Harveys Lake 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 Borough of Harveys Lake. Further, any individual engaged in an occupation
within the Borough of Harveys Lake 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 Borough of Harveys Lake shall have
the option of proceeding against either the employer or employee for the collection
of this tax as hereinafter provided.
A.
It shall be the duty of the Occupation Tax Collector
to accept and receive payment of this tax and to keep a record thereof showing
the amount received by him from each employer or self-employed person, together
with the date the tax was received.
B.
The Occupation Tax Collector is hereby charged with the
administration and enforcement of this article and is hereby charged and empowered
to prescribe, adopt and promulgate rules and regulations relating to any matter
pertaining to the administration and enforcement of this article, including
provisions for the examination of the payroll records of any employer subject
to this article, the examination and correction of any return made in compliance
with this article and any payment alleged or found to be incorrect, or as
to which overpayment is claimed or found to have occurred. Any person aggrieved
by any decision of the Occupation Tax Collector shall have the right to appeal
to the Court of Common Pleas of Luzerne County as in other cases provided.
C.
The Occupation Tax Collector is hereby authorized to
examine the books and payroll records of any employer in order to verify the
accuracy of any return made by an employer or, if no return was made, to ascertain
the tax due. Each employer is hereby directed and required to give the Occupation
Tax Collector the means, facilities and opportunity for such examination.
A.
In the event that any tax under this article remains
due or unpaid 30 days after the due dates above set forth, the Occupation
Tax Collector may sue for the recovery of any such tax due or unpaid under
this article, together with interest and penalty.
B.
If for any reason the tax is not paid when due, interest
at the rate of 6% on the amount of said tax shall be calculated, beginning
with the due date of said tax, and a penalty of 5% shall be added to the flat
rate of said tax for nonpayment thereof. Where suit is brought for the recovery
of this tax, the individual liable therefor shall, in addition, be responsible
and liable for the costs of collection.
Whoever makes any false or untrue statements on any return required
by this article or who refuses inspection of his books, records or accounts
in his custody and control, setting forth the number of employees subject
to this tax who are in his employment or whoever fails or refuses to file
any return required by this article shall, upon conviction before any Magistrate,
be sentenced to pay a fine of not more than $300 for each offense and, in
default of payment of said fine, be imprisoned in Luzerne County Prison for
a period not exceeding 30 days for each offense. 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 or any employer who has failed
or refused to file a return required by this article.
