[Ord. 357, 11/10/1969, § 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.
- EMPLOYER —
- An individual, partnership, limited partnership, unincorporated association, trust, corporation, governmental agency or any other entity or body employing one or more persons on a salary, wage, fee, commission, or any other compensation basis, including a self-employed person.
- HE, HIS, OR HIM
- The singular and the 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 Township of Elizabeth.
- Any trade, profession, business, livelihood, job or undertaking of any type, kind or character, including services, domestic or other, carried on or performed within the corporate limits of the Township of Elizabeth for which compensation is charged or received whether by means of salary, wages, commissions, fees or any other compensation basis for services rendered.
- The Occupation Privilege Tax in the amount of $10.00, levied by this Part.
- TOWNSHIP OF ELIZABETH
- The area within the corporate limits of the Township of Elizabeth.
- TOWNSHIP TREASURER
- The duly elected Township Treasurer of the Township of Elizabeth.
[Ord. 357, 11/10/1969, § 2; as amended by Ord. 373, 11/4/1970; and by Ord. 390, 8/2/1971, § 1]
From the effective date of this Part, the Township of Elizabeth hereby levies and imposes on each occupation engaged in by individuals within its corporate limits an Occupation Privilege Tax. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Township of Elizabeth.
[Ord. 357, 11/10/1969, § 3; as amended by Ord. 373, 11/4/1970, § 3]
From the effective date of this Part, each occupation, as hereinbefore defined, engaged in within the corporate limits of the Township of Elizabeth, shall be subject to an Occupation Privilege Tax in the amount of $10.00 per annum, said tax to be paid by the individual so engaged.
[Ord. 357, 11/10/1969, § 4]
Each employer within the Township of Elizabeth, as well as those employers situated outside the Township of Elizabeth, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Township of Elizabeth, the said tax of $10.00 per annum, and making a return and payment thereof to the Township Treasurer. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether said employee is paid by salary, wages, commissions, fees or any other compensation basis, and whether or not part or all of such services are performed within the Township of Elizabeth.
[Ord. 357, 11/10/1969, § 5; as amended by Ord. 373, 11/4/1970, § 5]
Each employer shall use his employment records from the first day of January, to the 31st day of March, for determining the number of employees from whom said tax shall be deducted and paid over to the Township Treasurer on or before April 30. Supplemental reports shall be made by each employer on July 31, and October 31, and January 31, of new employees as reflected on his employment records from April 1, to June 30; from July 1, to September 30; and from October 1, to December 31. Payments on these supplemental reports shall be made on July 31, October 31 and January 31, respectively.
[Ord. 357, 11/10/1969, § 6]
Each individual who shall have more than one occupation within the Township of Elizabeth 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 deduction on a form to be furnished to the employer by the Township Treasurer, which form shall be evidence of deduction having been made and when presented to any other employee's wages, but to include such employee on the return by setting forth his name, address and the name and account number of the employer who deducted this tax.
[Ord. 357, 11/10/1969, § 7; as amended by Ord. 373, 11/4/1970]
All self-employed individuals who perform services of any type or kind, engage in any occupation or job within the Township of Elizabeth shall be required to comply with this Part and pay the tax to the Township Treasurer on April 30, or thereafter as he engages in an occupation, to pay the tax in the manner herein set forth in § 305.
[Ord. 357, 11/10/1969, § 8]
All employers and self-employed individuals residing or having their place of business outside the Township of Elizabeth, but who performs services of any kind or type, or engage in any occupation or profession within the Township of Elizabeth, 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 Township of Elizabeth. Further, any individual engaged in an occupation within the Township of Elizabeth 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 Township shall have the option of proceeding against the employer or employee for the collection of this tax as hereinafter provided.
[Ord. 357, 11/10/1969, § 9]
Both residents and non-residents shall, by virtue of engaging in an occupation within the Township of Elizabeth, be subject to the tax and the provisions of this Part.
[Ord. 357, 11/10/1969, § 10]
It shall be the duty of the Township Treasurer 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.
The Township Treasurer 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 the decision of the Township Treasurer shall have the right to appeal to the Court of Common Pleas of Allegheny County as in other cases provided.
The Township Treasurer 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, or, if no return was made, to ascertain the tax due. Each employer is hereby directed and required to give the Township Treasurer the means, facilities and opportunity for such examination.
[Ord. 357, 11/10/1969, § 11]
In the event that any tax under this Part remains due or unpaid 30 days after the due dates above set forth, the Township Treasurer may sue for the recovery of any such tax due or unpaid under this Part together with interest and penalty.
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 5% shall be added to the flat rate of said tax for nonpayment thereof. Where suit is brought for the recovery of this tax, the individual liable therefore shall, in addition, be responsible and liable for the costs of collection.
[Ord. 357, 11/10/1969, § 12; as amended by Ord. 561, 6/1/1987; and by Ord. 577, 8/1/1988, § 3]
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 Justice of the Peace be sentenced to pay a fine of not more than $600.00, and/or imprisonment for a period not exceeding 90 days. 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 refuses to file a return required by this Part.