§ 270-74Imposition of tax.
§ 270-76Collection of tax.
§ 270-77Tax Collector.
§ 270-78Powers of Tax Collector.
§ 270-79Interest, penalties, costs and attorney fees.
§ 270-80Violations and penalties.
§ 270-81Severability; repealer.
This article shall be known as the "Township of North Versailles Local Services Tax Ordinance."
The following terms and words unless otherwise expressly stated shall have the meanings as hereinafter described:
- COLLECTOR and TAX COLLECTOR
- The person or entity appointed by Township Board of Commissioners from time to time to collect the tax imposed herein and to administer the provisions of this article.
- Any corporation, joint-stock company, association or other legal entity organized and operating under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency.
- Any individual, fiduciary, partnership, corporation, governmental body or unit or agency or any other entity who or which employs one or more persons on a salary, wage, commission or any other type of compensation basis, or who or which pays any remuneration or anything of value for services or forbearance. Where used in this article, a "partnership" shall mean and include the individual partners and members of a partnership or association, and a "business entity as a corporation" shall mean and include the officers of the same.
- INDIVIDUAL or PERSON
- A natural person.
- A corporation, employer, individual or any other entity which is domiciled outside the geographic limits of the Township of North Versailles.
- Any enterprise, activity, profession, any undertaking or forbearance of any nature conducted for profit, or ordinarily conducted for profit by an individual, whereby any wage, salary, commission, something of value, a forbearance or other remuneration is earned, given and/or paid.
- A corporation, employer, individual or any other entity which is domiciled within the geographic limits of the Township of North Versailles.
- An individual, corporation or partnership required to file a return and/or to remit a tax under this article.
- WAGES, SALARIES, COMMISSIONS, COMPENSATION AND OTHER REMUNERATION
- Any of these words or combinations include salaries, wages, commissions, bonuses, incentive payments, fees, gratuities that may accrue or be paid or received by an individual for services rendered or for forbearance, whether directly or through an agent, and whether in cash, property or anything of value. The words shall not include periodic payments for sick or disability benefits and those commonly recognized as old-age benefits, retirement benefits or retirement pay or pensions paid to individuals retired from service or employment or after a stated period of employment. It shall further not apply to public assistance or unemployment compensation payments. It shall further not apply to compensation paid by the United States to individuals for active service in the Army, Navy or Air Force of the United States, or to any bonus or additional compensation paid by the United States or the Commonwealth of Pennsylvania or any other State of the United States for such military service.
A tax is hereby imposed in the maximum amount authorized by the statue referenced above,
Individuals subject to this tax under this article who or which earn less than $500 annually from all sources shall be exempt from paying the tax under this article. In order to be entitled to the exemption an affidavit by each employer for the applicable year must be filed with the Tax Collector that the individual subject to the tax is anticipated to earn less than $500 for the applicable tax year due to the seasonal nature of employment or other applicable reason.
Exempt from the application of this tax are persons who served in any war or armed conflict with the Armed Forces of the United States of America in accordance with 53 P.S. § 6902(c),
Every employer who employs one or more individuals for a wage whose wages are subject to the tax imposed by this article shall deduct the amount of tax levied by this article from such wages as defined which are paid to the individual from each payment made during the year as measured from the enactment of this article, from January 1 of each succeeding year or from the date of hiring for each employee hired subsequent to the enactment of this article.
The tax shall be paid by the employer to the Tax Collector on a form to be supplied by the Tax Collector, if any, which shall include no less information than the employer's name, address and tax identification number, the employee's name, home address and social security number. The tax shall be remitted to the Tax Collector within 30 days of deduction from an individual's wages.
Every employer shall be liable for the amount of the tax due whether the employer deducts the tax or not, and shall be liable to the Township of North Versailles for the full amount of the tax and all penalties, charges, interest, fees and costs as may be due or which may become due.
The Township Board of Commissioners of the Township of North Versailles shall designate a Tax Collector by simple resolution from time to time, who or which shall have full authority to collect such tax and to enforce and administer the terms of this article. The compensation of the Tax Collector shall likewise be set by Township Board of Commissioners by simple resolution from time to time.
The Tax Collector shall collect and receive all taxes and other collections authorized and imposed under this article. The Tax Collector shall further furnish receipts for payments, keep and maintain accurate records showing the identities and addresses of all employers and individuals, dates and amounts of payments and when such payments are remitted to the Township of North Versailles. The Tax Collector shall further keep such other records as may be ordered by Township Board of Commissioners from time to time.
Taxes collected by the Tax Collector shall be deposited in such account or accounts as may be approved by Township Board of Commissioners from time to time. The Tax Collector shall report to Township Board of Commissioners every 30 days, or as often as Board of Commissioners directs, on all activities and include all such information as Township Board of Commissioners may direct and order from time to time.
The Tax Collector is charged and authorized to collect all taxes and other payments due pursuant to this article, and is further authorized as follows:
The Tax Collector is authorized and empowered to administer and enforce the provisions of this article and all rules and regulations prescribed, adopted or promulgated by Township Board of Commissioners from time to time relating to the collection, enforcement and administration hereof. Consistent with such rules and regulations, the Tax Collector shall have the power and authority to collect and deposit taxes and other payments as directed by Township Board of Commissioners, to examine, reexamine and correct any and all returns filed hereunder, and to compute, settle, resettle and discharge all taxes and other charges hereby levied.
The Tax Collector or any agent, employee or official so designated by the Township of North Versailles is authorized and empowered to examine the books, papers, documents and records of any employer or taxpayer in order to verify the accuracy of any return made, or if no return was made to determine and verify the amount due. Employers are obligated and directed to give to the Tax Collector or the duly authorized agent of the Township of North Versailles the means, facilities and opportunity for such examination and investigations as are hereby authorized. The Tax Collector or such other agent of the Township of North Versailles is hereby authorized to examine any person under oath concerning any income or wages which was or should have been earned, paid or recorded and taxes which were or should have been remitted. The Tax Collector is authorized and empowered to compel the production of books, papers and records and the attendance of all persons whether as parties or witness who the Tax Collector reasonably believes have knowledge of such income. The Tax Collector is authorized and empowered to seek search warrants and issue subpoenas to fulfill the duties imposed on the Tax Collector under this article.
All information learned by the Tax Collector in the performance of the duties imposed hereunder shall be confidential, except for official purposes and except where disclosure of the information is required for a proper judicial order, decree or relief, or as may be otherwise provided by law. Any person who violates the provisions of this section shall be guilty of a summary offense and punishable by a fine of not more than $500 for each offense, or to undergo imprisonment for not more than 30 days for nonpayment of such fine, penalty and costs.
It is the intent of the Township of North Versailles that the tax imposed by this article shall apply to the fullest extent permissible under law and within the legal powers of the Township of North Versailles to impose the tax and the duties provided herein.
All taxes and payments due the Township of North Versailles remaining unpaid after they become due shall bear interest at the maximum rate as permitted under the laws of the Commonwealth of Pennsylvania; such persons or employers shall further be subject to a penalty of 10% of the amount due during which time the tax remains unpaid.
All sums due under this article shall be recoverable by the Township of North Versailles in the same manner as debts, taxes or other obligations due the Township are recoverable with full rights in the Township of North Versailles as are authorized by state law.
The Township of North Versailles has heretofore enacted an Attorney Fee Ordinance, Ordinance No. 867.
Any entity or individual who or which violates any provision of this article shall be subject to a civil fine or penalty in the amount of $600, costs of prosecution and attorney fees as provided herein for each violation. Each day that a violation continues shall constitute a separate offense.
The provisions of this article are severable. If any sentence, clause or provision is for any reason held to be unconstitutional, illegal or invalid, such invalidity shall not affect or impair any of the remaining provisions of this article. It is hereby declared to be the intent of the Township of North Versailles that it would have enacted the balance of this article irrespective of the invalid portion. Any ordinances conflicting with this article are hereby repealed so far as the same may affect this article, including the Occupation Privilege Tax Ordinance, as reenacted by Ordinance No. 857, which is repealed, conditional on the validity of this article, and the EMST tax referenced above, which is hereby reenacted as the LST tax.