This article shall be known and may be cited as the "Local Services
Tax Ordinance."
As used in this article, the following terms shall have the
meanings indicated, unless a different meaning clearly appears from
the context:
COMPENSATION
Salaries, wages, commissions, tips, bonuses, fees, gross
receipts, or any other earned income.
EMPLOYER
Any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency,
or any other body engaged in business or situated in the Township
of Blair, employing one or more employees engaged in any occupation
other than domestic servants.
OCCUPATION
Any livelihood, job, trade, profession, business, or enterprise
of any kind, including services, domestic or other, for which monetary
compensation is received or charged.
TAX COLLECTOR
Blair County Tax Collection Bureau.
[Amended 1-7-2013 by Ord.
No. 2013-01]
TAXPAYER
Any natural person liable for the tax levied by this article.
There is hereby imposed, assessed and levied a tax of $52 per
calendar year commencing with the calendar year beginning January
1, 2008, and each calendar year thereafter, for the purpose of a local
services tax against each individual whose place of employment during
each calendar year, commencing with the calendar year beginning January
1, 2008, is in the Township of Blair, Blair County, Pennsylvania.
The tax hereby imposed is for general revenue purposes. Said
revenue may be used only for the following purposes: police, fire
or emergency services; road construction or maintenance; or for the
reduction of property taxes.
Every taxpayer who is self-employed or whose tax for any other reason is not collected under §
362-27 of this article shall file a return on a form prescribed by the Tax Collector and shall pay the tax directly to said collector. The LST should be prorated and paid by self-employed individuals on a quarterly basis, as if their payroll period is a calendar quarter.
Both residents and nonresident taxpayers shall, by virtue of
engaging in an occupation within the Township of Blair, be subject
to the tax and the provisions of this article.
The total LST paid by any taxpayer in a calendar year remains
limited to $52, regardless of the number of political subdivisions
in which an individual works during the year. Taxpayers are not subject
to the payment of the LST at more than one place of employment during
a payroll period. The situs for payment is the place of employment
on the first day the taxpayer becomes subject to the tax during each
payroll period. Upon request, Blair Township will provide a taxpayer
with a receipt for payment of the tax. Blair Township may also require
the taxpayer to provide a receipt from another municipality if the
taxpayer claims payment in that municipality.
The Tax Collector shall collect and receive the taxes, interests,
fines and penalties imposed by this article and shall maintain records
showing the amounts received and the dates such amounts were received.
The Tax Collector shall prescribe and enforce regulations relating
to any matter pertaining to the administration of this article. The
Tax Collectors and agents designated by him may examine the records
of any employer and/or supposed employer or of any taxpayer in order
to ascertain the tax due or verify the accuracy of any return. Every
employer or supposed employer and every taxpayer or supposed taxpayer
shall give the Tax Collector and any agent designated by him all means,
facilities and opportunity for the examinations hereby authorized.
The Tax Collector shall collect by suit or otherwise all taxes,
interests, costs, fines and penalties due under this article and unpaid.
If, for any reason, any tax is not paid when due, interest at the
rate of 6.0% per year on the amount of unpaid taxes and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax, for each month
or fraction of month during which the tax remains unpaid shall be
added and collected. Whenever suit is brought for the recovery of
unpaid tax, the taxpayer shall, in addition, be liable for the costs
of collection as well as for interest and penalties. The Tax Collector
may accept payment under protest of the tax claimed by the Township
of Blair in any case where any person disputes the Township's
claim for the tax. If a court of competent jurisdiction thereafter
decides that there has been overpayment to the Tax Collector, the
Tax Collector shall refund the amount of the overpayment to the person
who paid under protest. Any action instituted for such judicial determination
shall be instituted within two years of the last day of the period
for which the tax is disputed or claim made. All refunds shall be
made in conformity with the procedure prescribed by the Township of
Blair.
An employer or taxpayer who makes a false or untrue statement
on any return required by this article, who refuses inspection of
his records in his custody and control selling forth his employees
subject to this tax, who fails or refuses to file a return required
by this article, or who violates any other provisions of this article
shall, upon being found liable therefor in a civil enforcement proceeding
commenced by the Township before a Magisterial District Judge, pay
a fine of not more than $600, plus all court costs, including reasonable
attorneys’ fees, incurred by the Township in the enforcement
of this article. No judgment shall be imposed until the date of the
determination of the violation by the 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. Each day a violation exists shall constitute a
separate offense. Further, the appropriate officers or agents of the
Township are hereby authorized to seek equitable relief, including
injunction, to enforce compliance herewith.
This article shall take effect upon its adoption and shall be
in effect for the 2008 calendar year and shall continue on a calendar
year basis thereafter without annual reenactment.