This article shall be known and may be cited as the "Borough
of Clifton Heights Local Services Tax Ordinance."
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 Borough of Clifton Heights 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 Section 13 (relating
to earned income taxes) of the Local Tax Enabling Act, the Act of
December 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 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 Clifton
Heights.
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
December 31, 1965, P.L. 1257, § 13, as amended, 53 P.S.
§ 6913, as amended.
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 Clifton
Heights for which compensation is charged or received, whether by
means of salary, wages, commission or fees for services rendered.
TAX
The local services tax at the rate fixed in §
305-48 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, upon the privilege of engaging
in an occupation with a primary place of employment within the Borough
of Clifton Heights 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. This tax
may be used solely for the following purposes, as the same may be
allocated by the Borough Council 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.
Chapter 85, Subchapter F (relating to homestead property exclusion). The 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 Clifton Heights. 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 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 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 Borough of Clifton Heights 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.
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.
A. 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:
(1) First, the political subdivision in which a person maintains his
or her principal office or is principally employed;
(2) Second, the political subdivision in which the person resides and
works if the tax is levied by that political subdivision;
(3) Third, the political subdivision in which a person is employed and
which imposes the tax nearest in miles to the person's home.
B. 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 Borough of Clifton Heights
but who perform services of any type or kind or engage in any occupation
or profession within the Borough of Clifton Heights 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 Clifton Heights. Further, any individual engaged in an occupation
within the Borough of Clifton Heights 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 Borough 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 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.