[Ord. 328, 5/25/1983, § 1; as amended by Ord. 532,
9/10/2008]
As used in this part, the following terms shall have the meanings
indicated:
The Township Manager of Lower Southampton Township or such
person or firm which may be, from time to time, designated to collect
the tax levied by this part.
Salaries, wages, commissions, tips, bonuses, fees, gross
receipts or any other income which is charged or received for services
rendered.
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons in any
occupation on a salary, wage, commission or other compensation basis,
including a self-employed individual.
Any person, male or female, engaged in any occupation, trade
or profession within the Township of Lower Southampton.
Any trade, profession, job, business, undertaking or enterprise
of any type, kind or character, including services, domestic or other,
carried on or performed within the Township of Lower Southampton,
for which any compensation is charged or received.
The emergency and municipal services tax in the amount of
$10 levied by this part.
The calendar year of the Township commencing January 1, 1983,
and each calendar year thereafter.
Lower Southampton Township.
[Ord. 328, 5/25/1983, § 2]
1.
For general revenue purposes, a tax is hereby levied upon the privilege
of engaging in an occupation within the Township of Lower Southampton
in any tax year. Each individual who exercises such privilege for
any length of time shall pay the tax in the amount of $10 in accordance
with the provisions hereof. This tax is in addition to all other taxes
of any kind heretofore levied by the Township of Lower Southampton,
and applies to both resident and nonresident individuals who engage
in an occupation within the Township.
2.
If at the end of the tax year any individual has earned a total of
$5,000 or less, the Township shall issue a refund of the tax upon
proper showing of proof of income.
[Ord. 328, 5/25/1983, § 3]
Each employer within the Township, as well as those outside
the Township but who engage in business within the Township, is hereby
charged with the duty of collecting from each of his or her employees
engaged by the employer and performing for him/her within the Township
the said tax of $10 per tax year and making a return and payment thereof
to the Collector in compliance with specific collection procedures
established by the Collector. Each employer is authorized to deduct
this tax from each employee in his employ to comply with this part.
[Ord. 328, 5/25/1983, § 4]
1.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to him by the Collector. Each employer
in filing this return and making payment of the tax withheld from
his/her employees shall be entitled to retain a commission calculated
at the rate of 2% of the gross tax due and payable, provided that
such tax is collected and paid over by the employer on or before the
15th day of February for each and every employee in his/her employ
as of January 15. Subsequent returns are as follows:
A.
For those new persons employed from January 16 to March 31, employer
must file returns and make payment of the tax withheld on or before
April 30.
B.
For those new persons employed from April 1 to June 30, employer
must file return and make payment of the tax withheld on or before
July 31.
C.
For those new persons employed from July 1 to September 30, employer
must file return and make payment of the tax withheld on or before
October 31.
D.
For those new persons employed from October 1 to December 31, employer
must file return and make payment of the tax withheld on or before
January 31.
2.
Each of the above returns must be filed by the employer even if no
new persons have been employed and no tax payment is due. The failure
of any employer to deduct the tax owed by an employee shall not relieve
such employee from the duty to file a return and pay the tax. However,
any employer who fails to deduct the tax as required hereby or who
fails to pay such tax to the Collector after it has been deducted
shall be liable for such tax in full, without deduction of the commission,
and as though such tax had originally been levied against such employer.
[Ord. 328, 5/25/1983, § 5]
Each individual who shall have more than one occupation within
the Township shall be subject to the payment of this tax on his/her
principal occupation, and the principal employer shall deduct this
tax and deliver to the employee evidence of deductions in any manner
authorized by the Collector, and when presented to any other employer,
this shall be authority for such employer to not deduct this tax from
the employee's wages, but to include such employee on his return by
setting forth the employee's name and address and the name and account
number of the employer who deducted this tax.
[Ord. 328, 5/25/1983, § 6]
Every individual who is self-employed or whose tax for any other reason is not collected under § 24-303 above shall file a return in the manner authorized by the Collector and shall pay the tax directly to the Collector.
[Ord. 328, 5/25/1983, § 7]
1.
It shall be the duty of the Collector to accept and receive payments
of this tax and to keep a record thereof showing the amount received
from each employer or individual together with the date the tax was
received.
2.
The Collector is hereby charged with the administration and enforcement
of the provisions hereof and is hereby empowered, upon approval thereof
by the Board of Supervisors, to prescribe, adopt, promulgate and enforce
rules and regulations relating to any matter of administration and
enforcement hereof, including the provisions for the reexamination
and correction of returns and any payment alleged or found to be incorrect
or as to which an overpayment is claimed or found to have occurred.
3.
The Collector or other designated agent of the Township is hereby
authorized to examine the books, papers and records of any individual
or employer in order to verify the accuracy of any return made or,
if no return has been made, to ascertain the tax due. Every such individual
or employer is hereby directed and required to give to the Collector
the means, facilities and opportunity for such examinations and investigations
as are hereby authorized.
[Ord. 328, 5/25/1983, § 8]
1.
The Collector may sue, in the name of the Township, for the recovery
of taxes, interest and civil penalties due and unpaid hereunder. Such
suits shall be begun within five years after such taxes have been
assessed.
2.
If for any reason the tax is not paid when due, interest at the rate
of 1/2 of 1% on the amount of said tax for each month or fraction
thereof during which the tax remains unpaid shall be added to the
flat rate of said tax for nonpayment thereof and a penalty of 10%
of the amount of the unpaid tax. Where suit is brought for the recovery
of this tax, the individual or employer liable therefor shall, in
addition, be responsible and liable for the costs of collection.
[Ord. 328, 5/25/1983, § 9; as amended by Ord. 356,
12/17/1986; and Ord. 532, 9/10/2008]
Any person, partnership or corporation who or which has violated
or permitted the violation of any provision of this part, upon being
found liable therefor in a civil enforcement proceeding commenced
by the Township, shall pay a judgment of not less than $100 nor more
than $600 plus all court costs. No judgment shall commence or be imposed,
levied or payable until the date of the determination of a violation
by a Magisterial District Judge. If the defendant neither pays nor
timely appeals the judgment, the Township may enforce the judgment
pursuant to the applicable rules of civil procedure, at which time,
in addition to any penalties, the violator shall be liable for any
attorney's fees and costs incurred by the Township. Each day that
a violation continues or each section of this part which shall be
found to have been violated shall constitute a separate violation.
