[Adopted 12-2-1993 by Ord. No. 427 (Ch. 22, Part 5, of the
1973 Code of Ordinances)]
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:
The Administrative Assistant for the Borough under whose
direction this tax shall be enforced.
Kenhorst Borough, Berks County, Pennsylvania.
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
commission or other compensation basis, including a self-employed
person.
The singular and plural number, as well as male, female and
neuter gender.
Any person, male or female, who attains or is over the age
of 18 years after the effective date of this article, and is engaged
in any occupation, trade or profession of any nature, type or kind
whatsoever, resides within the corporate limits of the Borough of
Kenhorst, whether in the employ of another or self-employed, during
any fiscal year.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed either within the corporate limits of the Borough
of Kenhorst or outside the corporate limits of the Borough of Kenhorst
for which compensation is charged or received by means of salary,
wages, commissions or fees for services rendered.
The flat rate occupation tax levied by this article.
The person or agency designated by the Borough of Kenhorst
to collect the tax.
The fiscal year beginning January 1 and ending December 31
of each fiscal year.
For general revenue purposes, a tax is hereby levied upon individuals
engaged in an occupation and residing within the corporate limits
of the Borough during the year beginning January 1, 1994, and during
each year thereafter. Each individual who engaged in an occupation
for any length of time during any year shall pay a flat rate tax in
the amount of $10 in accordance with the provisions of this article.
This tax is in addition to all other taxes of any kind or nature levied
by the Borough.
A.
Payment. Said tax shall be paid to the Tax Collector of the Borough.
B.
Delinquency. If said tax is not paid by the due date, hereinafter,
a penalty of 10% of the amount of the tax, together with interest
computed at 6% per annum until paid, shall be added to the tax and
collected.[1]
C.
Refund to certain individuals. If an individual engaging in an occupation,
as is defined in this article, receives $1,000, or less, gross income
in any one year for an occupation or occupations, a tax, following
payment, may be refunded upon written application addressed to the
Tax Collector and accompanied by any of the following: (1) information
return for U.S. income tax purposes, (2) a copy of current year U.S.
income tax return, (3) a certificate from the individual's employer
or employers certifying that the individual's gross income was
less than $1,000 when said certificate is accompanied by the individual's
affidavit that the attached receipts or certificates of payment represent
the total gross income received by him for the year. The Tax Collector
shall be entitled to grant a refund up to February 1 of the following
year.
D.
Due date.
(1)
During the calendar year, each
resident shall pay said tax to the Tax Collector on or before June
1, 1994. If said tax is paid on or before April 30, 1994, the individual
shall receive a 2% discount on the flat rate tax, i.e., a tax of $9.80.
(2)
If said tax is paid after June 1, 1994, there shall be a 10% penalty
on the flat rate tax, i.e., a tax and penalty of $11.
(3)
During subsequent years, if the Borough reenacts the flat rate occupation
tax each resident shall pay said tax to the Tax Collector on or before
June 1 of the year.
(4)
If said tax is paid on or before April 30 of the year, the individual
shall receive a 2% discount on the flat rate tax, i.e., a tax of $9.80.
(5)
If said tax is paid June 1 of the year, the individual shall receive
a 10% penalty on the flat rate tax, i.e., a tax and penalty of $11.
E.
Administration of tax.
(1)
It shall be the duty of the Tax Collector to accept and receive payments
of this tax and to keep a record thereof, showing the amount received
by him from each employee or self-employed person, together with the
date the tax was received.
(2)
The Tax Collector is hereby charged with the administration and enforcement
of this article and is hereby charged and empowered to prescribe,
adopt and promulgate rules and regulations relating to any matter
pertaining to the administration and enforcement of this article,
including any payment alleged or found to be incorrect or as to which
overpayment is claimed or found to have occurred. Any person aggrieved
by any decision of the Tax Collector shall have the right to appeal
to the Court of Common Pleas of Berks County as in other cases provided.
(3)
The Administrator is hereby authorized to examine the books and payroll
records of any employer to ascertain the tax due. Each employer is
hereby directed and required to give the Administrator the means,
facilities and opportunity for such examination.
F.
Suits for collection.
(1)
In the event that any tax under this article remains due or unpaid
30 days after the due date set forth, the Administrator may sue for
the recovery of any such tax due or unpaid under this article together
with interest and penalty.
(2)
If for any reason the tax is not paid when due, interest at the rate
of 6% on the amount of said tax 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 therefor shall, in addition,
be responsible and liable for the costs of collection.
G.
Saving clause.
(1)
Nothing contained in this article shall be construed to empower the
Borough to levy and collect the tax hereby imposed on any resident
not within the taxing power of the Borough under the Constitution
of the United States and the Constitution and laws of the Commonwealth
of Pennsylvania.
(2)
If the tax hereby imposed under the provisions of this article shall
be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States or the Constitution or laws
of the Commonwealth of Pennsylvania as to any individual, the decision
of the Court shall not affect or impair the right to impose or collect
said tax, or the validity of the tax so imposed, on other persons.
H.
Effective date. This article shall become effective January 1, 1994,
in accordance with the Act of December 31, 1965 (511), P.L. 1257,
as amended, and 1986, Act 77, Section 23 (P.L. 318), as amended, known
as the "Local Tax Enabling Act,"[2] and shall remain in effect thereafter for each fiscal
year until repealed or substantially changed.
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
