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:
BOROUGH
The Borough of Charleroi, Washington County, Pennsylvania.
COLLECTOR
The person, public employee or private agency approved by
the Washington County Tax Collection Committee to collect and administer
the tax herein imposed.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
The compensation as required to be reported to or as determined by the Pennsylvania Department of Revenue under Section 303 of the Tax Reform Code of 1971, 72 P.S. § 7303, as amended, and rules and regulations promulgated thereunder. Employee business expenses as reported to or determined by the Department of Revenue under Article
III of the Tax Reform Code shall constitute allowable deductions in determining earned income. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy or wages or compensation paid to individuals on active-duty military service shall not be taxable as earned income.
EMPLOYER
A person, business entity or other entity, employing one
or more persons for a salary, wage commission or other compensation.
The term includes the commonwealth, a political subdivision and an
instrumentality or public authority of either. For purposes of penalties
under this article, the term includes a corporate officer.
HE, HIS or HIM
Indicates 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 corporate limits of the Township.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as required to be reported to or as determined
by the Pennsylvania Department of Revenue under Section 303 of the
Tax Reform Code of 1971, as amended, and rules and regulations promulgated thereunder. The
term does not include income under any of the following subsections:
A.
Income which:
(1)
Is not paid for serviced provided;
(2)
Is in the nature of earnings from an investment.
B.
Income which represents:
(1)
Any gain on the sale of farm machinery;
(2)
Any gain on the sale of livestock held for 12 months or more
for draft, breeding or dairy purposes; or
(3)
Any gain on the sale of other capital assets of a farm.
OCCUPATION
Any trade, profession, business or undertaking of any kind
or character, including services, domestic or other, earned on or
performed within the corporate limits of the political subdivision
for which compensation is charged or received, whether by means of
salary, wages, commission or fees for services rendered.
TAX
The local services tax at the rate fixed in this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
TCC
The Washington County Tax Collection Committee.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to the employer by the Collector.
If an employer fails to file the return and pay the tax, whether or
not the employer makes collection thereof from the salary, wages or
commissions paid by him or her to an employee, except as provided
hereafter in this article, the employer shall be responsible for the
payment of the tax in full as though the tax had been originally levied
against the employer.
In each tax year, each employer shall use his or her employment
records to determine the number of employees from whom such tax shall
be deducted and paid over to the Collector on or before the thirtieth
day following the end of each calendar quarter of each such tax year.
Each self-employed individual who performs services of any type
or kind or engaged in any occupation or profession within a primary
place of employment within the Borough shall be required to comply
with this article and pay the pro rata portion of the tax due to the
Collector on or before the thirtieth day following the end of each
quarter.
All employers and self-employed individuals residing or having
their places of business outside of the political subdivision but
who perform services of any type or kind or engage in any occupation
or profession within the political subdivision 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 political subdivision.
Further, any individual engaged in an occupation within the political
subdivision and an employee of a nonresidential employer may, for
the purpose of this section, be considered a self-employed person,
and in the event his or her tax is not paid, the political subdivision
shall have the option of proceeding against either the employer or
employee for the collection of this tax as hereinafter provided.
Whoever makes any false or untrue statement on any return required by this article, or whoever refuses inspection of the books, records or accounts in his or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by this article shall be guilty of a violation and, upon conviction thereof, shall be punishable as provided in Chapter
1, Article
II, Enforcement; General Penalty, of this Code. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by this article.
Nothing herein shall be construed to repeal the imposition and
collection of an occupation privilege tax, plus applicable penalties
and interest, for any prior calendar years or of an emergency and
municipal services tax, plus applicable penalties and interest, or
a local services tax, plus applicable penalties and interest, for
any prior calendar years, as the same existed prior to this amendment.
The primary purpose of this article is to conform the local
services tax currently imposed by the taxing authority to the Local
Tax Enabling Act, as amended and restated by Act 32 of 2008, and to
do so within the time frame required by Act 32. Any prior ordinance
imposing a local services tax on individuals is amended and restated
in its entirety to read as stated in this article. Any other prior
ordinance or part of any prior ordinance conflicting with the provisions
of this article is rescinded insofar as the conflict exists. To the
extent that this article is the same as any ordinance in force immediately
prior to adoption of this article, the provisions of this article
are intended as a continuation of such prior ordinance and not as
a new ordinance. If this article is declared invalid, any prior ordinance
levying a similar tax shall remain in full force and effect and shall
not be affected by adoption of this article. The provisions of this
article shall not affect any act done or liability incurred, nor shall
such provisions affect any suit or prosecution pending or to be initiated
to enforce any right or penalty or to punish any offense under the
authority of any ordinance in force prior to the adoption of this
article.