[Adopted 5-14-1979 by Ord. No. 298]
This article shall be known and may be cited
as the "Occupational Privilege Tax Ordinance."
As used in this article, unless the context
indicates clearly a different meaning, the following words shall have
the meanings set forth below:
- BOROUGH
- The area within the limits of the Borough of Mars, Butler County, Pennsylvania.
- COLLECTOR
- The Tax Collector or Collectors appointed by the Borough of Mars for the purpose of collecting the within tax.
- COMPENSATION
- Salaries, wages, commissions, tips, bonuses, fees or other earned income.
- EMPLOYER
- Any person, partnership, limited partnership, unincorporated association, association, institution, trust, corporation, governmental agency or any other body engaged in business or situated in Mars Borough, employing one or more employees engaged in any occupation.
- OCCUPATION
- Includes any livelihood, job, trade, profession, business, or enterprise of any kind, including services, domestic or other, for which any compensation is received.
- TAX
- The tax imposed by this article.
- TAXPAYER
- Any natural person liable for the tax levied by this article.
For general revenue purposes, a tax is hereby
levied upon the privilege of engaging in an occupation within the
Borough in 1979, from the effective date of this article. Each natural
person who exercises such privilege for any length of time and earns
over $3,200 shall pay a tax in the amount of $10 in accordance with
the provisions of this article.
A.
Every employer shall, within 15 days after the effective
date of this article, or within 15 days after first becoming an employer,
register with the Collector the employer's name, address and such
other information as the Collector may require.
B.
As to each taxpayer earning over $3,200 for the year
and employed for any length of time on or before June 14, 1979, each
employer shall deduct the tax from compensation payable to the taxpayer,
file a return on the form prescribed by the Collector, and pay the
Collector the full amount of all such taxes on or before September
1, 1979. Thereafter, as to each taxpayer for whom no prior deduction
has been made, who was employed for any length of time between the
periods ending December 31, 1979, April 30, 1980, June 30, 1980, September
30, 1980, and the same dates for each succeeding year, each employer
shall deduct the tax from compensation payable to the taxpayer, file
a return on the form prescribed by the Tax Collector and pay to the
Collector the full amount of tax deducted for each such period on
or before September 1, 1979, for the first payment and thereafter
on or before December 31, 1979, April 30, 1980, June 30, 1980, September
30, 1980, and the same dates for each succeeding year. No taxes shall
be deducted from employees who earn less than $3,200 for the year.
C.
Any employer who discontinues business or ceases operation
before any December 31 shall, within 15 days after discontinuing business
or ceasing operation, file the return hereinabove required and pay
the tax to the Collector.
D.
The failure of any employer to deduct tax shall not
relieve the employee from the duty to file a return and pay the tax.
Any employer who fails to pay such tax to the Collector, or who fails
to deduct the tax as required by this section, shall be liable for
such tax in full, without deduction of the fee hereinafter provided,
as though the tax had originally been levied against such employer.
E.
As to employees who present official receipts evidencing
prior payment of this tax to the Collector, either directly or by
collection through other employers, the employer shall not deduct
the tax but shall maintain adequate records concerning such employees.
F.
Each employer may deduct and retain a fee equal to
2% of the total amount of tax collected through the employer pursuant
to this section.
Every taxpayer who is self-employed or whose
tax for any other reason is not collected under § 238-8
shall file a return on a form prescribed by the Collector and shall
pay the tax directly to the Collector. Each such taxpayer who first
becomes subject to the tax on June 14, 1979, shall file the return
and pay the tax on or before September 1, 1979, and each such taxpayer
who first becomes subject to the tax after June 14, 1979, shall file
the return and pay the tax on or before December 31, 1979, April 30,
1980, June 30, 1980, and September 30, 1980, and on the same day of
each succeeding year, whichever of such payment dates first occur
at least 30 days after the taxpayer first becomes subject to the tax.
Both resident and nonresident taxpayers shall,
by virtue of engaging in an occupation within the Borough, be subject
to the tax and the provisions of this article.
The Collector, on behalf of the Borough, shall
collect and receive the taxes, interest, fines and penalties imposed
by this article and shall maintain records showing the amounts received
and the dates such amounts were received. The Collector shall prescribe
and issue all forms necessary for the administration of the tax and
may adopt and enforce regulations relating to any matter pertaining
to the administration of this article, including but not limited to
requirements for collection through employers, requirements for deductions,
requirements for evidence and records, and provisions for the examination
and correction of the returns. The Collector and agents designated
by the Collector may examine the records of any employer or supposed
employer or of any taxpayer or supposed taxpayer in order to ascertain
the tax due or verify the accuracy of any return. Every employer or
supposed employer and every taxpayer or supposed taxpayer shall give
the Collector and any agent designated by the Collector the means,
facilities and opportunity for the examination hereby authorized.
The Collector shall collect, by suit or otherwise,
all taxes, interest, costs, fines and penalties due under this article
and unpaid. If, for any reason, any tax is not paid when due, interest
at the rate of 6% per year of the amount of unpaid tax, and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax, for each month
or fraction of a month during which the tax remains unpaid shall be
added and collected. Whenever suit is brought for the recovery of
unpaid tax, the taxpayer shall, in addition, be liable for the costs
of collection, as well as for interest and penalties. The Collector
may accept payment under protest of the tax claimed by the Borough
in any case where any person disputes the Borough's claim for the
tax. If a court of competent jurisdiction thereafter decides that
there has been overpayment to the Collector, the Collector shall refund
the amount of the overpayment to the person who paid under protest.
The tax shall not apply to any subject of tax
or person not within the taxing power of the Borough under the Constitution
of the United States and the laws and Constitution of the Commonwealth
of Pennsylvania. If a final decision of a court of competent jurisdiction
holds any provision of this article, or the application of any provision
to any circumstances, to be illegal or unconstitutional, the other
provisions of this article or the application of such provision to
other circumstances shall remain in full force and effect. The intention
of the Borough is that the provisions of this article shall be severable,
and that this article would have been adopted if any such illegal
or unconstitutional provisions had not been included.
This article shall become effective 30 days
after enactment and shall remain in effect thereafter for the year
1979 and for the calendar year January 1, 1980, to December 31, 1980,
and from year to year thereafter until rescinded.
Any person who violates any provision of this
article or any regulation adopted pursuant to it shall be fined not
more than $300 or, in default of payment of such fine, shall be imprisoned
not more than 90 days.
