[Adopted 12-4-2007 by Ord. No. 995]
This article shall be known as the "Borough of Wilmerding Local
Services Tax Ordinance."
The following terms and words, unless otherwise expressly stated,
shall have the meanings as hereinafter described:
The person or entity appointed by Borough Council 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.
A natural person.
A corporation, employer, individual or any other entity which
is domiciled outside the geographic limits of the Borough of Wilmerding.
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 Borough of Wilmerding.
An individual, corporation or partnership required to file
a return and/or to remit a tax under this article.
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 statute referenced above, which is currently set at $52 per year
per individual for the year 2008, at the rate of $1 per week during
the calendar year of 2008, and for every year thereafter until repealed
or amended by Borough Council. The tax is levied for the purposes
of police, fire and emergency services. The tax is imposed on all
individual residents and nonresidents who hold an occupation in the
Borough of Wilmerding.
A.
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.
B.
Exempt from the application of this tax are persons who served in
any war or armed conflict the armed forces of the United States of
America in accordance with 53 P.S. § 6903(c), which provisions
are incorporated herein.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act, formerly codified in 53 P.S.
§ 6901 et seq., have been revised and renumbered. See now 53
P.S. § 6924.101 et seq.
A.
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.
B.
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.
C.
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 Borough
of Wilmerding for the full amount of the tax and all penalties, charges,
interest, fees and costs as may be due or which may become due.
A.
The Borough Council of the Borough of Wilmerding 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 Borough Council by simple resolution from time
to time.
B.
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 Borough of Wilmerding. The Tax Collector shall
further keep such other records as may to ordered by Borough Council
from time to time.
C.
Taxes collected by the Tax Collector shall be deposited in such account
or accounts as may be approved by Borough Council from time to time.
The Tax Collector shall report to Borough Council every 30 days, or
as often as Council directs, on all activities and include all such
information as Borough Council 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:
A.
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 Borough Council 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 Borough Council, 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.
B.
The Tax Collector or any agent, employee or official so designated
by the Borough of Wilmerding 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 Borough of Wilmerding the means, facilities and opportunity
for such examination and investigations as are hereby authorized.
The Tax Collector or such other agent of the Borough of Wilmerding
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.
C.
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.
D.
It is the intent of the Borough of Wilmerding that the tax imposed
by this article shall apply to the fullest extent permissible under
law and within the legal powers of the Borough of Wilmerding to impose
the tax and the duties provided herein.
A.
All taxes and payments due the Borough of Wilmerding 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.
B.
All sums due under this article shall be recoverable by the Borough
of Wilmerding in the same manner as debts, taxes or other obligations
due the Borough are recoverable with full rights in the Borough of
Wilmerding as are authorized by state law.
C.
The Borough of Wilmerding has heretofore enacted an attorneys' fee
ordinance, Ordinance No. 947 (see Chapter 205, Municipal Claims).
The Tax Collector is authorized and empowered to employ and utilize
the services of an attorney and to invoke and impose the fees and
costs enabled by Chapter 205, Municipal Claims, in the collection
of the taxes and charges due under this article.
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 attorneys' 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 Borough of Wilmerding 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," Ordinance No. 722, which is repealed, conditional
on the validity of this article, and the emergency and municipal services
tax referenced above, which is hereby reenacted as the local services
tax.
This article shall become effective immediately and shall set
forth and impose the tax set forth herein for the year 2008. This
article shall further continue indefinitely hereinafter on an annual
basis unless the rate of the tax is changed by Borough Council.