Township of Straban, PA Article V Occupational Privilege Tax

[Adopted 2-5-2001 by Ord. No. 2001-01[1] ]

[1] Editor's Note: This local law also provided that the tax imposed by this article shall become effective on July 1, 2001. The tax shall thereafter be an annual tax, with the second tax year beginning on January 1, 2002, and ending on December 21, 2002, and annually thereafter, and that no employer or other person required to pay the tax imposed in this article shall be deemed to have violated this article when payment is timely made to the collector in an amount which is in compliance with the Local Tax Enabling Act (mandating the sharing of certain taxes by taxing bodies).

§ 121-39 Title.

This article shall be known as "The Straban Township Occupational Privilege Tax."

§ 121-40 Legislative authority.

The Straban Township Occupational Privilege Tax is enacted pursuant to authority granted to township by the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, § 1 et seq., as amended (53 P.S. § 6901 et seq., as amended).

§ 121-41 Imposition of tax.

The township hereby levies, assesses and imposes a tax in the sum of $10 on the privilege of pursuing any occupation within the borders of the township.

§ 121-42 Appointment of collector.

The township may appoint a collector to collect and remit the Straban Township Occupational Privilege Tax, which appointment may be by a resolution of the Board of Supervisors adopted from time to time.

§ 121-43 Compensation of collector.

The compensation to be paid to the appointed collector of the Straban Township Occupational Privilege Tax shall be as agreed upon, from time to time, by the Board of Supervisors and the collector.

§ 121-44 Deduction and payment to collector by employers.

A. Every employer, having an office, factory, workshop, branch, warehouse or other place of business within the Township of Straban, who employs one or more persons for compensation of any type, who has not otherwise registered as an employer with the collector appointed by the Board of Supervisors, shall, within 15 days after becoming an employer, register with the collector. The registration information shall include the employer's name and address, the names and addresses of all employees and such other information as the collector may thereafter request.

B. At the request of the collector appointed by the Township Board of Supervisors, the employer shall deduct from the pay of all employees, for each tax year, who are employed within the boundaries of the Township of Straban, the tax imposed herein and shall remit the same to said collector within 30 days of the deduction.

C. Every employer who willfully or negligently fails to deduct and remit the tax imposed herein, after request from the collector, shall be liable for payment of the taxes on all the employees subject to the tax but for which no deduction and remittance were made, to the extent that the tax is not otherwise paid by the employee.

D. The failure or omission of any employer to deduct and remit the tax required herein shall not relieve any employee from the payment of the tax.

§ 121-45 Procedures for collection of delinquent taxes.

The collector appointed by the Board of Supervisors shall be and hereby is authorized to pursue such procedures as are deemed by the collector to be appropriate to collect any delinquent tax imposed by this article. Such collection actions shall be in accordance with the Taxpayer's Bill of Rights, as enacted in the Township of Straban, including the recovery of interest, penalties and costs.