This article shall be known and may be cited as the "Mount Joy
Borough Local Services Tax Ordinance." This article is enacted under
the authority of the Local Tax Enabling Act, 53 P.S. § 6901
et seq. and 53 P.S. § 6924.101 et seq., and continues and
redesignates the emergency and municipal services tax as the local
services tax pursuant to Act No. 222 of 2004 and Act No. 7 of 2007.
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 or agency appointed from time to time by the Mount
Joy Borough Council to assess and collect the tax imposed under, and
to administer the provisions of, this article.
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, 2008, and ending
December 31, 2008, and each 12 months thereafter.
HE, HIS or HIM
Indicates the singular and plural number, as well as male,
female and neuter gender.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Mount
Joy.
LOCAL TAX ENABLING ACT
The Act of December 31, 1965, P.L. 1257, No. 511, as amended
and as may be amended in the future, 53 P.S. § 6901 et seq.
and 53 P.S. § 6924.101 et seq.
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 Mount
Joy for which compensation is charged or received, whether by means
of salary, wages, commissions or fees for services rendered. An occupation
also includes all earned income and all net profits, as those terms
are defined in the Local Tax Enabling Act, from all sources within
the Borough.
TAX
The local services tax in the amount of $52 per annum levied
by this article, which was previously referred to in this article
as an "occupational privilege tax" and as an "emergency and municipal
services tax."
Beginning January 1, 2008, the Borough of Mount Joy hereby levies
and imposes on each occupation engaged in by individuals within its
corporate limits during the fiscal year of 2005 and each fiscal year
thereafter a local services tax in the amount of $52 per annum, said
tax to be paid by the individuals so engaged; provided, however, that
all persons deriving less than $12,000 per year from such occupation
and all other persons whom the Local Tax Enabling Act exempts from
paying a local services tax shall be exempted from the Mount Joy Borough
local services tax. This tax is in addition to all other taxes of
any kind or nature heretofore levied by the Borough, and this tax
shall continue in force on a calendar-year basis, without annual reenactment,
unless the rate of the tax is subsequently changed or this article
is repealed. An individual may obtain a prospective exemption by filing
an exemption certificate on a form provided by the Collector with
the Collector and the individual's employer.
Each employer who engages in business within the Borough of
Mount Joy is hereby charged with the duty of collecting from each
of his employees engaged by him and performing for him within the
Borough of Mount Joy the said tax of $52 per annum and making a return
and payment thereof to the Collector. Notwithstanding the foregoing,
no employer shall have an obligation to collect the local services
tax from an employee who presents such employer with an exemption
certificate meeting all requirements of the Local Tax Enabling Act
unless such person who has presented the exemption certificate earns
in excess of $12,000 in a calendar year. If a person who claimed an
exemption for a given calendar year from the local services tax becomes
subject to the local services tax for such calendar year, the employer
shall withhold the tax in accordance with the requirements of the
Local Tax Enabling Act. If a person who is subject to the local services
tax ceases employment, such person shall make payment to the Borough
of the portion of the local services tax which the employer did not
withhold within 30 days after such person ceases to be employed by
such employer.
Each employer shall remit the local services tax withheld from
employees within 30 days after the end of each quarter of a calendar
year. If the Local Tax Enabling Act is amended to require a different
schedule of remitting taxes withheld from employees, compliance with
the Local Tax Enabling Act shall be considered compliance with this
section.
Each individual who shall have more than one occupation shall
be subject to the payment of the local services tax in accordance
with the provisions of the Local Tax Enabling Act governing payment
of taxes by a person who has more than one employer.
All self-employed individuals who perform services of any type
or kind or engage in any occupation or profession within the Borough
shall be required to comply with this article on June 15 of the fiscal
year or as soon thereafter as he engages in an occupation and earns
$12,000.
The Borough Manager is hereby authorized to promulgate regulations
for the processing of refund claims and all other matters necessary
for the administration of the local services tax, including, but not
limited to, regulations governing all matters for which the Local
Tax Enabling Act requires the adoption of regulations.
The Borough shall use all revenue generated by the local services
tax for purposes authorized in the Local Tax Enabling Act.
Any person who makes any false or untrue statement on any return
required by this article 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 article or whoever
fails to pay local services taxes payable by such person commits a
violation of this article. If Borough Council or the Collector determines
that a person has committed or permitted the commission of a violation
of this article, the Borough may institute summary criminal proceedings
and/or may seek equitable relief. In the event summary criminal proceedings
are instituted, the fine for the first offense shall be not less than
$100 and not more than $600. The fine for a second offense shall not
be less than $300 and not more than $600. The fine for a third or
greater offense shall not be less than $500 and not more than $600.
Each day or portion thereof in which a violation exists shall be considered
a separate violation of this article. Each section of this article
which is violated shall be considered a separate violation. The amount
of any fine imposed by a Magisterial District Judge or a court shall
be in addition to any other fine which may be imposed under any other
provisions of the Code of the Borough of Mount Joy or under any statute.
In default of payment of any fine, such person shall be liable to
imprisonment for not more than 30 days. The action to enforce the
article may be instituted against any person in charge of the business
of any employer who shall have failed or refused to file a return
required by this article.