Borough of Milton, PA
Northumberland County
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Table of Contents
Table of Contents
[Adopted 1-14-1969 by Ord. No. 567[2]]
[1]
Editor's Note: The tax heretofore enacted by ordinance was levied for the calendar year 2011 as the local services tax in the amount of $52 under the provisions of Act 7 of 2007, applicable on 12-31-2010 by Ord. No. 1168, adopted 12-8-2010. Further reenactments are on file in the Borough offices.
[2]
Editor's Note: The preamble to this ordinance was amended 1-12-1971 by Ord. No. 600 to read as follows: "Be it ordained and enacted by the Council of the Borough of Milton under the authority of the Local Tax Enabling Act, approved December 31, 1965, P.L. 1257, as amended, as follows."
A. 
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 OF MILTON
The area within the corporate limits of the Borough of Milton.
EMPLOYER
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.
[Amended 10-28-1998 by Ord. No. 1103]
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the Borough of Milton.
OCCUPATION
Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, carried on or performed within the corporate limits of the Borough of Milton for which compensation is charged or received, whether by means of salary, wages, commissions or fees for services rendered.
TAX
The occupation privilege tax in the amount of $10 levied by this article.
TAX RECEIVER
The person designated by the Borough of Milton for the collection of occupational taxes.
B. 
"He," "his" or "him" shall mean and indicate the singular and plural number as well as male, female and neuter gender.
[1]
Editor's Note: Per Ord. No. 1194, adopted 2-25-2015, the definitions contained in this section have been superseded by those in Ch. 2, Definitions.
[Amended 10-28-1998 by Ord. No. 1103]
The Borough of Milton hereby levies and imposes on each occupation engaged in by individuals within its corporate limits during each fiscal year an occupation privilege tax. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Milton.
[Amended 10-28-1998 by Ord. No. 1103]
Every individual deriving compensation in an aggregate amount less than $1,000 from his or her occupation during the calendar year is exempt from said occupation privilege tax, any provisions in this article to the contrary notwithstanding.
Beginning with the first day of January 1969, each occupation, as hereinbefore defined, engaged in within the corporate limits of the Borough of Milton shall be subject to an occupation privilege tax in the amount of $10 per annum, said tax to be paid by the individual so engaged.
Each employer within the Borough of Milton as well as those employers situated outside the Borough of Milton but who engage in business within the Borough of Milton are hereby charged with the duty of collecting from each of their employees engaged by them and performing for them within the Borough of Milton said tax of $10 per annum and making a return and payment thereof to the Tax Receiver. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether said employee is paid by salary, wages or commission and whether or not part or all such services are performed within the Borough of Milton.
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him by the Tax Receiver. Each employer in filing this return and making payment of the tax withheld from his employees shall be entitled to retain a commission calculated at the rate of 2% of the gross tax due and payable, provided that such tax is collected and paid over by the employer on or before the dates hereinafter set forth. 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 without deducting a commission and as though the tax had originally been levied against him.
[Amended 10-28-1998 by Ord. No. 1103]
Each employer shall use his employment records from the first day of January to the 31st day of March of each year for determining the number of employees from whom said tax shall be deducted and paid over to the Tax Receiver on or before April 30. Supplemental reports shall be made by each employer on or before July 31, October 31 and January 31 of new employees reflected on his employment records from April 1 to June 30, from July 1 to September 30 and from October 1 to December 31, respectively. Payments on these supplemental reports shall be made on or before July 31, October 31 and January 31, respectively.
A. 
Each individual who shall have more than one occupation within the Borough of Milton 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 deductions on a form to be furnished to the employer by the Tax Receiver, which form shall be evidence of the deduction having been made, and when presented to any other employer shall be authority for such employer to not deduct this tax from the employee's wages but to include such employee on his return by setting forth his name, address and the name and account number of the employer who deducted this tax.
B. 
In the event that a person is engaged in more than one occupation or an occupation which requires his working in more than one political subdivision during the calendar year, the priority of claim to collect such occupation privilege tax shall be in the following order: first, the political subdivision in which a person maintains his principal office or is principally employed; second, the political subdivision in which the person resides and works, if such a tax is levied by that political subdivision; and third, the political subdivision in which a person is employed and which imposes the tax nearest in miles to the person's home. The place of employment shall be determined as of the day the taxpayer first becomes subject to the tax during the calendar year.
[Amended 10-28-1998 by Ord. No. 1103]
All self-employed individuals who perform services of any type or kind or engage in any occupation or profession within the Borough of Milton shall be required to comply with this article and pay the tax to the Tax Receiver on or before April 30, or thereafter in accordance with the payment schedule specified in § 219-27 above in the event that said individual becomes subject to this article.
All employers and self-employed individuals residing or having their place of business outside of the Borough of Milton but who perform services of any type or kind or engage in any occupation or profession within the Borough of Milton 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 Borough of Milton. Further, any individual engaged in any occupation within the Borough of Milton and an employee of a nonresident employer may, for the purpose of this article, be considered a self-employed person, and in the event that this tax is not paid, the borough shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
A. 
It shall be the duty of the Tax Receiver 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.
B. 
The Tax Receiver 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 as to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Tax Receiver shall have the right to appeal to the Court of Common Pleas of Northumberland County, as in other cases provided.
C. 
The Tax Receiver is hereby authorized to examine the books and payroll records 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 Tax Receiver the means, facilities and opportunity for such examination.
A. 
In the event that any tax under this article remains due or unpaid 30 days after the due dates above set forth, the Tax Receiver may sue for the recovery of any such tax due or unpaid under this article, together with interest and penalty.
B. 
If for any reason the tax is not paid when due, interest at the rate of 6% of said tax shall be calculated beginning with the due date of said tax, and a penalty of 5% shall be added to the flat rate of said tax for 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.
[Amended 10-28-1998 by Ord. No. 1103]
Whoever makes any false or untrue statement on any return required by this article or who refuses inspection of his books or records or accounts in his custody and control setting forth the number of employees subject to this tax who are in his employment and whoever fails or refuses to file any return required by this article shall, upon conviction before any District Justice, be sentenced to pay a fine of not more than $600 for each offense, plus costs of prosecution, and, in default of payment of said fine and costs be imprisoned in Northumberland County Prison 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 failed or refuses to file a return required by this article.