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:
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
Compensation as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
Dec. 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913,
as amended.
EMPLOYER
An individual, partnership, association, limited liability
corporation, limited liability partnership, corporation, governmental
body, agency or any other entity employing one or more persons on
a salary, wage, commission or other compensation basis, including
a self-employed person.
EXEMPTION CERTIFICATE
An exemption certificate substantially in the form of the
uniform certificate prescribed by the Pennsylvania Department of Community
and Economic Development affirming that the person reasonably expects
to receive earned income and/or net profits from all sources within
the municipality of less than $12,000 in the calendar year for which
the exemption certificate is filed, which exemption certificate has
attached to it a copy of all of the employee's last pay stubs
or W-2 forms from employment within the municipality for the year
prior to the calendar year for which the employee is requesting to
be exempted from the tax. In addition to the income exemptions, provision
has been made for certain military exemptions.
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 political subdivision.
LOCAL SERVICES
Emergency services; road construction and/or maintenance;
reduction of property taxes; and property tax relief through implementation
of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A.
Ch. 85, Subchapter F.
MUNICIPAL TAX COLLECTOR
The person, public employee or private agency designated
by the political subdivision to collect and administer the tax herein
imposed.
NET PROFITS
The net income from the operation of a business, profession;
or other activity, as this term is defined in Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
Dec. 31, 1965, P.L. 1251, § 13, as amended, 53 P.S. § 6913,
as amended.
OCCUPATION
Any livelihood, trade, profession, business or undertaking
of any type, kind or character, including services, domestic or other,
earned on or performed within the corporate limits of the political
subdivision for which compensation is charged or received, whether
by means of salary, wages, net profits, commission or fees for services
rendered.
TAX
The local services tax at the rate fixed in §
244-35 of this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
For specific revenue purposes, an annual tax is hereby levied
and assessed, commencing January 1, 2008 and continuing on a calendar-year
basis annually thereafter, until modified, amended or repealed by
a subsequent law and/or ordinance, upon the privilege of engaging
in an occupation with a primary place of employment within the Borough
of Verona during the tax year. Each natural person 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.
A. This tax
may be used solely for the following purposes, as the same may be
allocated by the Borough of Verona from time to time:
(1) Emergency
services, which shall include emergency medical services, police services
and/or fire services;
(2) Road
construction and/or maintenance;
(3) Reduction
of property taxes; or
(4) Property
tax relief through implementation of a homestead and farmstead exclusion
in accordance with 53 Pa.C.S.A. Ch. 85, Subchapter F (relating to
homestead property exclusion).
B. The political
subdivision shall use no less than 25% of the funds derived from the
tax for emergency services.
C. This tax
is in addition to all other taxes of any kind or nature heretofore
levied by the political subdivision.
D. The tax
shall be no more than $52 on each person for each calendar year, irrespective
of the number of political subdivisions within which a person may
be employed.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to the employer by the Municipal
Tax Collector. If an employer fails to file the return and pay the
tax, whether or not the employer makes collection thereof from the
salary, wages or commissions paid by him or her to an employee, except
as provided hereafter in this article, the employer shall be responsible
for the payment of the tax in full as though the tax had been originally
levied against the employer.
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 Municipal Tax Collector on or before
the 30th day following the end of each calendar quarter of each such
tax year.
Each self-employed individual who performs services of any type
or kind or engages in any occupation or profession within 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 Municipal Tax Collector on or before the 30th day following
the end of each quarter. The pro rata share of the tax assessed on
a taxpayer for a calendar quarter shall be determined by dividing
the rate of the tax levied $52 for the calendar year by four.
A check endorsement shall not qualify as a refund claim. The
words "Paid Under Protest" handwritten, typed or otherwise placed
on a taxpayer's check or money order, or the check or money order
of an employer, shall not qualify as a refund claim as the words are
not sufficient to apprise the Tax Collector's personnel of the
taxpayer's intent to seek a refund or of the substance of their
claim, or of facts sufficient to permit the Tax Collector to undertake
an investigation of the person's claim. If a court of competent
jurisdiction thereafter decides that there has been overpayment to
the Tax Collector, the Tax Collector shall refund the amount of the
overpayment to the person who paid under protest. Refunds shall be
made only pursuant to approval of the Verona Borough Council.
The situs of the tax shall be the place of employment on the
first day the person becomes subject to the tax during each payroll
period. In the event a person is engaged in more than one occupation,
that is, concurrent employment, or an occupation which requires the
person working in more than one political subdivision during a payroll
period, the priority of claim to collect the local services tax shall
be in the following order:
A. First, the political subdivision in which a person maintains his
or her principal office or is principally employed;
B. Second, the political subdivision in which the person resides and
works if the tax is levied by that political subdivision;
C. Third, the political subdivision in which a person is employed and
which imposes the tax nearest in miles to the person's home.
In case of dispute, a tax receipt of the taxing authority for that
calendar year declaring that the taxpayer has made prior payment constitutes
prima facie certification of payment to all other political subdivisions.
All employers and self-employed individuals residing or having
their places of business outside of the political subdivision but
who perform services of any type or kind or engage in any occupation
or profession within the political subdivision 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 political subdivision.
Further, any individual engaged in an occupation within the political
subdivision 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 tax is not paid, the political subdivision
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 fails, neglects or refuses to make a return
required; any employer who fails, neglects or refuses to register
or to pay the tax deducted from employees, or fails, neglects or refuses
to deduct or withhold the tax from employees; 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 required by this article shall be guilty of a violation and,
upon conviction thereof, shall be sentenced to pay a fine of not 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.