[Ord. 86-9, 12/16/1986, § 1]
The following words and phrases, when used in this Part, 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 corporate limits of the Borough of Mifflinburg,
Union County, Pennsylvania.
The twelve-month period beginning January 1, 1987, and ending
December 31, 1987, and each twelve-month period thereafter during
the period this Part shall be in effect.
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.
Indicate the singular and plural number as well as male,
female and neuter gender.
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Mifflinburg.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, and farming
carried on or performed within the corporate limits of the Borough
of Mifflinburg for which compensation is charged or received, whether
by means of salary, wages, commissions or fees or services rendered.
The Occupational Privilege Tax in the amount of $10 levied
by this Part.
The person or entity designated by the Borough of Mifflinburg
for the collection of occupational privilege taxes.
[Ord. 86-9, 12/16/1986, § 2]
1.
Levy. The Borough of Mifflinburg hereby levies and imposes on each
occupation engaged in by individuals within its corporate limits during
the period from January 1, 1987, to December 31, 1987, and each calendar
year thereafter, an Occupational Tax at the flat rate of $10. This
tax is in addition to all other taxes of any kind or nature heretofore
levied by the Borough of Mifflinburg.
2.
Exemption. Every individual deriving compensation in an aggregate
amount less than $600 from all sources during the calendar year said
tax is levied and in effect is exempt from said Occupational Privilege
Tax, and any provisions of this Part to the contrary notwithstanding.
[Ord. 86-9, 12/16/1986, § 3]
Beginning with January 1, 1987, and thereafter, beginning on
the first day of January of each year thereafter, each occupation,
as hereinbefore defined engaged in within the corporate limits of
the Borough of Mifflinburg, shall be subject to an Occupational Privilege
Tax in the amount of $10 per annum, said tax to be paid by the individual
so engaged.
[Ord. 86-9, 12/16/1986, § 4]
Each employer within the Borough of Mifflinburg, as well as
those employers situated outside the Borough of Mifflinburg, but who
engage in business within the Borough of Mifflinburg, is hereby charged
with the duty of collecting from each of its employees engaged by
it and performing for it within the Borough of Mifflinburg, the said
tax of $10 per annum and making a return and payment thereof to the
Tax Officer. Further, each employer is hereby authorized to deduct
this tax from each employee in its 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 Mifflinburg.
[Ord. 86-9, 12/16/1986, § 5]
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to it by the Tax Officer. Each employer shall prepare and file a return showing a computation of the tax forms to be supplied to it by the Tax Officer. Such returns, unless otherwise agreed upon between the Tax Officer and Employer, shall show the name and Social Security number of each such employee, the political subdivision in which the employee resides, and the total tax deducted therefrom. All such employees during those periods used for determining tax liability and payment as set forth in § 25-206 and paid with the return. Each employer, in filing this return and making payment of the tax withheld from its 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 it makes collection thereof from the salary, wages or commissions paid by it 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 has originally been levied against him. An incomplete or improperly completed tax return shall be considered as not having been filed.
[Ord. 86-9, 12/16/1986, § 6]
Each employer shall use his employment records from the first
day of January to the 31st day of March of each year said tax is in
effect for determining the number of employees from whom said tax
shall be deducted and paid over to the Tax Officer on or before April
30 of said year. Supplemental reports shall be made by each employer
on or before July 31 and October 31 of each year and January 31 of
the following year of new employees reflected on his employment records
from April 1 to June 30, July 1 to September 30 and October 1 to December
31 of said tax year, respectively. Payments on these supplemental
reports shall be made on or before July 31 and October 31 of each
year and January 31 of the following year, respectively.
[Ord. 86-9, 12/16/1986, § 7]
1.
Each individual who shall have more than one occupation within the
Borough of Mifflinburg 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 his deductions on a form to
be furnished to the employer by the Tax Officer, which form shall
be evidence of 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 copy setting forth his name, address and the name and
account number of the employer who deducted this tax.
2.
In the event 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 Occupational 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; 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.
[Ord. 86-9, 12/16/1986, § 8]
All self-employed individuals who perform services of any type or kind, engage in any occupation or profession within the Borough of Mifflinburg, including farmers, shall be required to comply with this Part and pay the tax to the Tax Officer on or before April 30 of each year said tax shall be in effect or thereafter in accordance with the payment schedule specified in § 25-206 of this Part in the event that said individual becomes subject to this Part after March 31 of any year.
[Ord. 86-9, 12/16/1986, § 9]
All employers and self-employed individuals residing or having
their place of business outside the Borough of Mifflinburg, but who
perform services of any type or kind, or engage in any occupation
or profession within the Borough of Mifflinburg do by virtue thereof
agree to be bound by and subject themselves to the provisions, penalties
and regulations promulgated under this Part with the same force and
effect as though they were residents of the Borough of Mifflinburg.
Further, any individual engaged in any occupation within the Borough
of Mifflinburg and an employee of a non-resident employer may, for
the purpose of this Part, be considered a self-employed person, and
in the event 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.
[Ord. 86-9, 12/16/1986, § 10]
1.
It shall be the duty of the 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.
2.
The Tax Officer is hereby charged with the administration and enforcement
of this Part and is hereby charged and empowered to prescribe, adopt,
promulgate rules and regulations relating to any matter pertaining
to the administration and enforcement of this Part, including provisions
for the examination of the payroll records of any employer subject
to this Part; the examination and correction of any return made in
compliance with this Part 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 Union County, as in
other cases provided.
3.
The Tax Officer 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, and if no return was made, to ascertain the tax
due. Each employer is hereby directed and required to give the Tax
Officer the means, facilities and opportunity for such examination.
[Ord. 86-9, 12/16/1986, § 11]
1.
In the event that any tax under this Part remains due or unpaid 30
days after the due dates above set forth, the Tax Officer may sue
for the recovery of any such tax due or unpaid under this Part, together
with interest and penalty.
2.
If, for any reason, the tax is not paid when due, interest at the
rate of 6% on the amount of said tax 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 non-payment 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.
[Ord. 86-9, 12/16/1986, § 12]
Whoever makes any false or untrue statement on any return required
by this Part, or who refuses inspection of his books, records or accounts
in his custody and control setting forth the number of employees subject
to this tax who are in his employment, or, whoever fails or refuses
to file any return required by this Part, shall upon conviction before
any magistrate, be sentenced to pay a fine of not more than $500 for
each offense and in default of payment of said fine and costs, be
imprisoned in Union County Prison for a period not exceeding 90 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 Part.
[Ord. 86-9, 12/16/1986, § 13]
Each violation shall constitute a separate offense, punishable
by a like fine or imprisonment for each day of continued violation.
Each day on which any person violated this Part will be considered
as a separate offense and punishable as such as aforeprovided.
[Ord. 86-9, 12/16/1986, § 14]
The provisions of this Part are severable and if any of its
provisions shall be held invalid or unconstitutional, the decision
of the court shall not affect or invalidate any of the remaining provisions.
It is hereby declared to be the legislative intent that this Part
would have been adopted if such illegal, invalid or unconstitutional
provision had not been included herein.
[Ord. 86-9, 12/18/1986, § 15]
1.
Nothing contained in this Part shall be construed to empower the
Borough of Mifflinburg to levy and collect the tax hereby imposed
on any occupation not within the taxing power of the Borough under
the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
2.
If the tax hereby imposed under the provisions of this Part shall
be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States or of the laws of the Commonwealth
of Pennsylvania as to any individual, the decision of the court shall
not affect or impair the right to impose or collect said tax, or the
validity of the tax so imposed on other persons or individuals as
herein provided.
[Ord. 86-9, 12/16/1986, § 16]
This Part shall become effective January 1, 1986, and remain
in force and effect for the calendar year 1987 and shall continue
in force and effect on a calendar year basis without annual re-enactment
unless the rate of the tax is subsequently changed.
