§ 168-2Levy of tax; amount.
§ 168-3Duty of employers; filing returns; dates.
§ 168-4Individuals engaged in more than one occupation.
§ 168-5Self-employed individuals.
§ 168-6Employers and self-employed individuals residing beyond the limits
of the Borough of Baden.
§ 168-7Administration of tax.
§ 168-8Suits for collection.
§ 168-9Violations and penalties.
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 limits and jurisdiction of the Borough of Baden, Beaver County, Pennsylvania.
- EMERGENCY MANAGEMENT AND MUNICIPAL SERVICES TAX OFFICER or OFFICER
- The person, public employee or private agency designated by the Borough of Baden to collect and administer the emergency management and municipal services tax hereby imposed.
- 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 a self-employed person.
- FISCAL YEAR
- The twelve-month period beginning January 1 and ending December 31.
- HE, HIS, or HIM
- Indicates the singular and plural number, as well as male, female and neuter gender.
- 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 Borough of Baden.
- 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 Borough of Baden, for which compensation is charged or received by means of salary, wages, commissions or fees for services rendered.
- The emergency management and municipal services tax in the amount of $52 levied by this article.
The Borough of Baden hereby levies and imposes on each individual engaged in any occupation within the territorial limits of the Borough of Baden during this fiscal year and each fiscal year thereafter, an emergency management and municipal services tax. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Baden, provided that all individuals deriving less than $12,000 per year from all sources of income shall be exempt from the emergency and municipal services tax hereby levied. The emergency and municipal services tax in the amount as herein levied is due in its entirety to the Borough of Baden. All funds collected by this emergency and municipal services tax and attributable to the municipality shall be utilized and budgeted in one of the following categories:
Beginning with the first day of January, each occupation as herein before defined, engaged in within the limits of the Borough of Baden, shall be subject to an emergency management and municipal services tax in the amount of $52 per annum, said tax to be paid by the individual so engaged.
Duty of employers. Each employer within the Borough of Baden, as well as those employers situated outside the Borough of Baden, is hereby charged with the duty of collecting from each of his employees, engaged by him and performing for him within the Borough of Baden, the said tax of $52 per annum, and making a return and payment thereof to the Emergency Management and Municipal Services Tax Officer. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether the said employee is paid by salary, wages or commission, and whether or not part or all such services are performed within the Borough of Baden. Each employer shall deduct said tax from the first pay of each such employee for each period as set forth in Subsection C 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 Borough of Baden.
Returns. 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 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 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 Borough of Baden, and such employer or taxpayer, as the case may be, shall be charged with the taxes as though he had received notice.
Dates for determining tax liability and payment. 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 Emergency Management and Municipal Services Tax Officer. Payment of said tax when applicable by the aggregate earnings of an employee shall be made by the employer to the Emergency Management and Municipal 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 his possession emergency and municipal 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 designated due dates, whichever first occurs.
Each individual who shall have more than one occupation within the Borough of Baden 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 Emergency Management and Municipal 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 Borough of Baden, shall be required to comply with this article and pay the tax to the Officer on or before April 30 of the fiscal year, or 30 days after the month he is engaged in an occupation subjecting him to the tax, and in no event after the designated due dates as set forth in § 168-3C 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 Borough of Baden, 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 Borough of Baden, but who perform services of any type or kind or engage in any occupation or profession within the Borough of Baden, 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 Borough of Baden. Further, any individual engaged in an occupation within the Borough of Baden 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 Baden 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.
It shall be the duty of the Emergency Management and Municipal Services Tax Officer to accept and receive payments 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.
The Emergency Management and Municipal 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 Emergency Management and Municipal 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.
The Emergency Management and Municipal 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 Emergency Management and Municipal 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.
In the event that any tax under this article remains due or unpaid for 30 days after the due date above set forth, the Emergency Management and Municipal Services Tax Officer may sue for the recovery of any such tax due or unpaid under this article, together with interest and penalty.
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.
Whoever makes false and untrue statements on any return required by this article, or who refuses inspection of the books, records and accounts in his custody and control setting forth the number of employees in his employment subject to this tax, or whoever fails or refuses to file any return required by this article shall, upon conviction before any District Magistrate of the Borough of Baden, be sentenced to pay a fine of not more than $500 and costs for each offense and, in default of the payment of said fine and costs, be imprisoned in the Beaver County Jail 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 of any employer who has failed or refused to file a return required by this article.