[Adopted 12-17-2007 by Ord. No. 983[2] (Ch. 156, Art. III, of the 1998 Township Code)]
A.
DISTRICT
EMPLOYER
FISCAL YEAR
INDIVIDUAL
LOCAL SERVICES TAX OFFICER or OFFICER
OCCUPATION
TAX
The following words and phrases, when used in this article shall
have the meaning ascribed to them in this section, except where the
context or language clearly indicates or requires a different meaning:
The area within the limits and jurisdiction of the Township
of Wilkins, Allegheny County, Pennsylvania.
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
wage, commissions, or other compensation basis, including a self-employed
person.
The twelve-month period beginning January 1 and ending December
31.
Any person, male or female, who attains or is over the age
of 18 years on the first day of January, engaged in any occupation,
trade, or profession within the limits of the Township of Wilkins.
The person, public employee, or private agency designated
by the Township of Wilkins to collect and administer the local services
tax hereby imposed.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the limits of the Township of Wilkins, for
which compensation is charged or received by means of salary, wages,
commissions or fees for services rendered.
The local services tax in the amount of $52 levied by this
article.
B.
"He," "his," or "him" shall mean and indicate the singular and plural
number, as well as male, female and neuter gender.
The Township of Wilkins hereby levies and imposes on each individual
engaged in any occupation within the territorial limits of the Township
of Wilkins during this fiscal year and each fiscal year thereafter,
a local services tax. This tax is an addition to all other taxes of
any kind or nature heretofore levied by the Township of Wilkins, provided
that all individuals deriving less than $12,000 per year from all
sources of income shall be exempt from the local services tax hereby
levied. The local service tax in the amount as herein levied is due
in its entirety to the Township of Wilkins and is not subject to sharing
with the Woodland Hills School District.
Beginning with the first day of January, each occupation as
herein before defined, engaged in within the limits of the Township
of Wilkins shall be subject to a local services tax in the amount
of $52 per annum, said tax to be paid by the individual so engaged.
Each employer within the Township of Wilkins, as well as those employers situated outside the Township of Wilkins, is hereby charged with the duty of collecting from each of his employees engaged by him, and performing for him within the Township of Wilkins, said tax of $52 per annum, and making a return and payment thereof to the Occupation Tax Officer. Further, each employer may not deduct more than $1 per week from employee's salary, wages or commission, and whether or not part or all such services are performed within the Township of Wilkins. Each employer shall deduct said tax over the course of the year as set forth in § 398-31, herein, unless the tax has previously been withheld from the employee in the fiscal year by the employer or the employee provides verification to the employer that the tax has previously been withheld for a like amount in the fiscal year. In the event the tax has been withheld in an amount less than the rate of tax herein levied, then, in such event, the employer shall deduct an amount equal to the difference between the amount previously withheld in such fiscal year and the tax herein levied by the Township of Wilkins.
A.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied by the Tax Officer. It is further
provided that if the employer fails to file said return, and pay said
tax, whether or not he make 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 as though the tax had
originally been levied against him. The failure to receive notice
shall not relieve the employer or any person subject to this article
from the withholding or payment of any taxes imposed by the Township
of Wilkins, and such employer or taxpayer as the case may be shall
be charged with the taxes as though he had received notice.
B.
Electronic filing.
[Added 1-12-2009 by Ord.
No. 995]
(1)
Employers with 50 employees or more shall electronically file their
local services tax forms with the Tax Collector.
(2)
The Township Tax Collector shall make available the local services
tax electronic filing file layout and instructions on how to file
said credentials. The file layout and instructions shall be available
to the public at the Tax Collector's office and via a link provided
on the Township's official Internet website: www.wilkinstownship.com.
(3)
Upon receipt of an electronic return, the Tax Collector shall generate
an electronic receipt which will be emailed to the employer as evidence
of his proof of filing.
(4)
This shall become effective for the fourth quarter reporting due
April 15, 2009.
(5)
The Tax Collector, upon request from an affected taxpayer, may exempt
the taxpayer from the electronic filing requirement where it can be
proven that the costs are excessive or other compelling reasons exist
to grant an exemption. The exemption is for one year, which may be
extended by the Tax Collector following a year-to-year review.
For each fiscal year, each employer shall use his employment
records from January 1 to March 31, in conjunction with his employment
records from April 1 to June 30, in conjunction with his employment
records from July 1, to September 30, in conjunction with his employment
records from October 1, to December 31, for determining the number
and names of those employees from whom the said tax shall be deducted
and paid over to the Local Services Tax Officer. Payment of said tax
when applicable by the aggregate earnings of an employee shall be
made by the employer to the Local Services Tax Officer on or before
the last day of April, July, October and January for each year this
tax is in force. Except that where the employer has in their possession
local services taxes in excess of $500 then, in such an event, the
taxes shall be forwarded to the designated officer 30 days after the
end of the month the tax was withheld and in no event beyond the estimated
due dates, whichever first occurs.
Each individual who shall have more than one occupation within
the Township of Wilkins 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 deduction on a form to be
furnished by the employer and acceptable to the officer, which form
shall be evidence of deduction having been made, and when presented
to any other employer shall be authority for such other employer to
not deduct this tax from the employee's wages. However, the name of
such employee shall be included in a quarterly return of the employer
to the Local Services Tax Officer by setting forth the name and address
of such employee, and the name, address and account number of the
employer who actually deducted this tax.
All self-employed individuals who perform services of any kind or type, engaged in any occupation or profession within the Township of Wilkins shall be required to comply with this article and pay the tax to the officer, on or before April 30 of the fiscal year, 30 days after the month as he is engaged in an occupation subjecting him to the tax, and in no event after the designated due dates as set forth in § 398-31, herein whichever first occurs. The failure to receive notice shall not relieve any person subject to this article from the payment of any taxes imposed by the Township of Wilkins, and such taxpayer shall be charged with the taxes as though he had received notice.
All employers and self-employed individuals residing and having
their place of business outside the Township of Wilkins, but who perform
services of any type or kind, or engage in any occupation or profession
within the Township of Wilkins, are by virtue thereof bound by and
subject 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 Wilkins. Further, any individual engaged in an
occupation within the Township of Wilkins, 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 of Wilkins
shall have the option of proceeding against either the employer or
employee for the collection of this tax as hereinafter provided. Each
such employer and individual as the case may be shall be subject to
the provisions of this article as it applies to payment, reporting
and any other applicable provision of this article.
A.
It shall be the duty of the Local Service Tax Officer to accept and
receive payments of this tax and to keep a record thereof showing
the amount received by him for each employer or self-employed person,
together with the date the tax was received.
B.
The Local Services Tax Officer 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 to which overpayment
is claimed or found to have occurred. Any person aggrieved by any
decision of the Local Services Tax Officer shall have the right to
appeal in accordance with the provisions of the Local Taxpayers Bill
of Rights or to the court of competent jurisdiction, as in other cases
provided.
C.
The Local Services Tax Officer is hereby authorized to examine the
books and payroll 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 Local Services Tax Officer the means, facilities and opportunity
to examine such books and payroll of the employer, and to ascertain
the tax due, if any.
A.
In the event that any tax under this article remains due or unpaid
for 30 days after the due date above set forth, the Local Services
Tax Officer may sue for the recovery of any such tax due or unpaid
under this article, together with interest and penalty.
B.
If said tax is not paid when due, interest at the rate of 6% per
annum shall be calculated, beginning with the due date of said tax,
and a penalty of 10% shall be added to the flat rate of said tax for
the 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 and reasonable attorney fees.
[Amended 1-12-2009 by Ord. No. 995; at time of adoption of Code (see
Ch. 1, General Provisions, Art. I)]
This article shall be enforced by action brought before a Magisterial
District Judge in the same manner provided for the enforcement of
summary offenses under the Pennsylvania Rules of Criminal Procedure.
Whoever fails to comply with the provisions of this article, including
but not limited to the registration requirement, or makes any false
or untrue statement on his registration or tax return or who refuses
to permit inspection of the books, records or accounts of any business
in his custody when the right to make such inspection by the Tax Collector
is requested and whoever fails or refuses to file a return required
by this article shall, upon conviction in a summary proceeding, pay
a fine of not more than $1,000, plus the costs of prosecution, and
in default of the payment of the fine and costs of prosecution, shall
be imprisoned for a period not exceeding 30 days. Where the taxpayer
is a firm or association, the fine or penalty may be imposed upon
any of the partners or members thereof and, in the case of corporations,
upon any of the officers thereof. Each day on which any person violates
this article shall be considered as a separate offense and shall be
punishable as such as hereinbefore provided.
