The title and text of this article is the "Local Services Tax
of Borough of Palmyra, Lebanon County, Pennsylvania," and provides
as follows:
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:
COLLECTOR
The person, public employee or private agency designated
by the political subdivision to collect and administer the tax herein
imposed.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation as this term is defined in 53 P.S. § 6924.501.
EMPLOYER
An individual, partnership, association, limited liability
corporation, limited liability partnership, 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.
HE, HIS or HIM
Indicates the singular and plural number, as well as male,
female and neuter genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Palmyra.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, as this term is defined in 53 P.S. § 6924.501.
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 Palmyra Borough for
which compensation is charged or received; whether by means of salary,
wages, commissions, fees or net profits for services rendered.
POLITICAL SUBDIVISION
The area within the corporate limits of Palmyra Borough,
Lebanon County, Pennsylvania.
TAX
The local services tax at the rate levied in this article.
TAX YEAR
The period from January 1 until December 31 in any year.
For specific revenue purposes, an annual tax is hereby levied
and assessed, commencing January 1, 2008, upon the privilege of engaging
in an occupation within the Borough of Palmyra during the tax year.
Each individual who exercises such privilege for any length of time
during any tax year shall pay the tax for that year in the amount
of $52, assessed on a pro rata basis, in accordance with the provisions
of this article. This tax may be used solely for the following purposes
as the same may be allocated by the Borough Council of the Borough
of Palmyra from time to time: emergency services, which shall include
emergency medical services, police services and/or fire services;
road construction and/or maintenance; reduction of property taxes;
or property tax relief through implementation of a homestead and farmstead
exclusion in accordance with 53 Pa.C.S.A. Ch. 85, Subch. F (relating
to homestead property exclusion). Palmyra Borough shall use no less
than 25% of the funds derived from the tax for emergency services.
This tax is in addition to all other taxes of any kind or nature heretofore
levied by the Borough of Palmyra. The tax shall be no more than $52
on each person for each calendar year, irrespective of the number
of political subdivisions within which an individual may be employed.
In each tax year, each employer shall use his or her employment
records to determine the number of employees from whom such tax shall
be deducted and paid over to the Collector on or before the 30th day
following the end of each calendar quarter of each such tax year.
All self-employed individuals and individuals whose employer
is not required to withhold the local services tax (certain state
and federal agencies) who performs services of any type or kind or
engages in any occupation or profession with a primary place of employment
within the political subdivision shall be required to comply with
this article and pay the pro rata portion of the tax due to the Collector
on or before the 30th day following the end of each quarter.
All employers and self-employed individuals residing or having
their places of business outside of Palmyra Borough but who perform
services of any type or kind or engage in any occupation or profession
within Palmyra Borough 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 Palmyra. Further, any individual
engaged in an occupation within Palmyra Borough and an employee of
a nonresidential employer may, for the purpose of this article, be
considered a self-employed person, and in the event his or her local
services tax is not paid, the Borough of Palmyra shall have the option
of proceeding against either the employer or employee for the collection
of this tax as hereinafter provided.
Whoever makes any false or untrue statement on any return required
by this article, or whoever refuses inspection of the books, records
or accounts in his or her custody and control setting forth the number
of employees subject to this tax who are in his or her employment,
or whoever fails or refuses to file any return or to pay the tax required
by this article shall be guilty of a violation and, upon conviction
thereof, shall be sentenced to pay a fine of not less than $100 nor
more than $600 and costs of prosecution, and, in default of payment
of such fine and costs, to imprisonment for not more than 30 days.
The action to enforce the penalty herein prescribed may be instituted
against any person in charge of the business of any employer who shall
have failed or who refuses to file a return required by this article.
Each day or portion thereof that such violation continues, or is permitted
to continue, shall constitute a separate offense. Each section of
this article that is violated shall constitute a separate offense.
The Borough of Palmyra may file a suit in equity in the Court of Common
Pleas of Lebanon County, Pennsylvania, to require compliance with
this article.
Except as set forth hereafter, all ordinances or parts of ordinances
inconsistent herewith are hereby repealed. Nothing herein shall be
construed to repeal the imposition and collection of an occupation
privilege tax, plus applicable penalties and interest, for calendar
years 2005 and 2006 and all prior calendar years, or of an emergency
and municipal services tax, plus applicable penalties and interest,
for calendar year 2007, as the same existed prior to this amendment.
The tax imposed by this article shall be effective on January
1, 2008, and all calendar years thereafter unless repealed or modified
by ordinance of the Borough of Palmyra.