[Ord. 83-2, 7/20/1983, § 1]
This part shall be known and maybe cited as the "Occupational
Privilege Tax Ordinance of 1984."
[Ord. 83-2, 7/20/1983, § 2]
The following words and phrases, when used in this part, shall
have the meaning ascribed to them in this section, unless the context
clearly indicates a different meaning.
H.A. Berkheimer, Inc., or any other individual, officer,
Clerk, bureau, agency or organization as may be appointed by the Township
of New Hanover to collect the occupational privilege tax herein levied.
An individual, partnership, association, corporation, governmental
body, agency or other entity, employing one or more persons on a salary,
wage, 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, engaged in any occupation, trade
or profession within the corporate limits of the Township of New Hanover.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or otherwise, carried
on or performed within the corporate limits of the Township of New
Hanover, for which compensation is charged or received, whether by
means of salary, wages, commission or fees for services rendered.
The exercising or carrying on by any means or manner any
occupation whatsoever as hereinabove defined.
An occupational privilege tax in the amount of $10 per year
levied on each engagement in any occupation as heretofore defined
within the corporate limits of the Township of New Hanover.
The area within the corporate limits of the Township of New
Hanover.
[Ord. 83-2, 7/20/1983, § 3]
Effective January 2, 1984, and continuing thereafter annually
on a calendar year basis, the Township of New Hanover hereby imposes
on each individual engaged in an occupation within the corporate limits
of the Township of New Hanover, for the privilege of engaging in such
occupation, an annual occupation tax in the manner and at the rate
hereinafter set forth.
[Ord. 83-2, 7/20/1983, § 4]
Beginning on the January 2, 1984, each engagement in an occupation subject to this tax, as set forth in § 24-403 hereof, shall be subject to the payment of an occupational privilege tax of $10 to be paid by each individual exercising the privilege of engaging in any such occupation as hereinbefore defined within the corporate limits of the Township of New Hanover.
[Ord. 83-2, 7/20/1983, § 5]
1.
The said tax as established and imposed in § 24-403 hereof shall be due and withheld during the first quarterly term in which an individual is engaged in an occupation subject to this tax, and shall be reported and payable to the collector in accordance with the following schedule:
|
Taxes Due and Withheld
|
Reports Due and Payable
| |
|---|---|---|
|
January 1 - March 31
|
April 30
| |
|
April 1 - June 30
|
July 31
| |
|
July 1 - September 30
|
October 31
| |
|
October 1 - December 31
|
January 31
|
[Ord. 83-2, 7/20/1983, § 6]
Each employer within the Township of New Hanover is hereby charged with the duty of collecting and paying over to the collector from each employee engaged in his services the said tax of $10 per year upon each individual employed by said employer who performs services on behalf of said employer within the geographical limits of the Township of New Hanover or who is engaged in an occupation as hereinbefore defined, for the benefit of said employer or in the service of employer within the geographical limits of the Township of New Hanover. Each employer shall make a return in payment of said tax and is authorized to deduct the said occupational privilege tax at rates hereby imposed from each employee in his service, whether said employee is paid by salary, wages or commission. Each employer within the Township of New Hanover shall prepare and file a return showing a computation of the tax on a form to be obtained by him from the Tax Collector. Pursuant to the statues of the Commonwealth of Pennsylvania, each employer in filing his return and making payment by deduction from salary, wages, commissions or other compensations payable by him to his employees shall be entitled to retain a commission at a rate such as may be established by the statutes of this commonwealth subject to amendment thereof, which is presently calculated at 2% on the gross tax due and payable by each individual, provided that such taxes are collected and paid over by the employer on or before due dates as listed in § 24-405, Subsection 1. It is further provided that if the employer fails to file said return and pay said tax, but makes collection thereof from the salary, wages or commissions paid by him to said employee, the employer shall be responsible for the payment of the tax in full without any deductions or commissions, as though the tax had originally been levied against him.
[Ord. 83-2, 7/20/1983, § 7]
Each individual who shall have more than one occupation within
the Township of New Hanover shall be subject to the payment of the
annual occupational tax solely upon the privilege of engaging in his
principal occupation and his principal occupation employer shall deliver
to him a certificate of payment in a form to be furnished to the employer
by the collector certifying to any other employer of such individual
that said occupational privilege tax has been paid by the employee
to the employer, and in turn remitted by said employer to the collector.
Any employer receiving said certificate of payment of occupational
tax by another employer by deduction from the said individual shall
not deduct or collect the occupational tax imposed by this part.
[Ord. 83-2, 7/20/1983, § 8]
Each employer in the Township of New Hanover shall use his employment records as of January 2, 1984, and January 1 of each calendar year thereafter, in determining the number of employees from whom the said occupational privilege tax shall be deducted and paid over to the Tax Collector. Each employer who engages the services of an individual in an occupation to be performed in the Township of New Hanover on or after January 2, 1984, and January 1 of each calendar year thereafter, shall require said employee to furnish to him a certificate of payment from the Tax Collector showing that the occupational privilege tax has theretofore been paid. In the event that such employee has not previously paid his occupational privilege tax, the employer shall deduct same within 30 days after the employee is hired and remit to the Tax Collector or on before the due dates listed in § 24-405, Subsection 1.
[Ord. 83-2, 7/20/1983, § 9]
Each self-employed individual in the Township of New Hanover who performs any services of any kind or any type within the corporate limits of the Township of New Hanover, whether the same is regarded either as a professional or as a business, shall be required to pay an occupational tax of $10 for himself and shall be further required to deduct and pay over in the manner hereinbefore set forth in § 24-406, an annual occupational privilege tax of $10 for every individual in his employ who is engaged in the performance of any occupation or profession for him within the Township of New Hanover. Any individual engaged in any occupation within the Township of New Hanover who is the employee of another and who is subject to this tax, as hereinbefore defined, shall be liable for the payment of the occupational tax of $10 for himself and shall be treated and regarded as a self-employed individual if the location of the business of his employer is beyond the corporate limits of the Township of New Hanover. Each employer whose business is located beyond the corporate limits of the Township of New Hanover shall be required to furnish to the collector a list of all individuals employed by him who exercise the privilege of engaging in any occupation of any type or character within the corporate limits of the Township of New Hanover during the fiscal year.
[Ord. 83-2, 7/20/1983, § 10]
Where a person is engaged in domestic services for others, and
has more than one employer in the performance of such services, the
employer by whom such domestic is employed on January 2, 1984, and
January 1 for each calendar year thereafter, shall be responsible
for the collection and payment of the annual occupational privilege
tax for such domestics to the collector and in the event the domestic
is not employed by any person on January 2, 1984, and January 1 for
each calendar year thereafter, the said responsibility for deducting
and payment over to the Township of New Hanover for the occupational
privilege tax shall rest upon the employer of the domestic on the
next succeeding date following January 2, 1984, and January 1 for
each calendar year thereafter, and said employer shall furnish to
said domestic employee a certificate of payment of said occupational
tax to be exhibited to all other employers of said domestic and the
production of said certificate to such other employers shall excuse
them from the deduction of any further occupational privilege tax
from said domestic employee for the year.
[Ord. 83-2, 7/20/1983, § 11]
The tax imposed by this part shall be in addition to all other
taxes of any kind or nature heretofore or hereafter levied by the
Township of New Hanover.
[Ord. 83-2, 7/20/1983, § 12]
1.
It shall be the duty of the collector to collect and receive the
taxes, fines or penalties imposed by this part. It shall also be his
duty to keep a record showing the amount received by him from each
self-employed person paying the tax and the date of such receipt;
it further shall be his duty to keep a record showing the amount received
by him from any employer paying the tax on behalf of his employees
by the deduction made by such employer from the salaries, wages, commissions
or other forms of compensation.
2.
The collector is hereby charged with the administration and enforcement
of the provisions of this part, is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of this part,
including a provision for the examination of the payroll records of
any employer within the Township of New Hanover; and further for the
reexamination and correction of any returns 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 any decision of the collector shall have the right to
appeal as in other cases provided.
3.
The collector is hereby authorized to examine the books and payroll
of any employer in order to verify the accuracy of any return made
by any employer on behalf of his employees, of if no return was made,
to ascertain the occupational privilege tax due. Each employer in
the Township of New Hanover is hereby directed and required to give
to the collector the means, facilities and opportunities for such
examinations and investigations as are hereby authorized.
[Ord. 83-2, 7/20/1983, § 13]
1.
In the event any person subject to the payment of this tax is employed
in more than one political subdivision during the year which levies
an occupational privilege tax, the priority of claim to collect such
occupational privilege tax shall, in accordance with the Local Tax
Enabling Act, 53 P.S. § 6901 et seq., be in the following
order:
A.
First, the political subdivision in which the person maintains his
principal office or is principally employed.
B.
Second, the political subdivision in which the person resides and
works, if such tax is levied by that political subdivision.
C.
Third, the political subdivision in which a person is employed and
which imposes the tax nearest in miles to the person's home. The place
of employment shall be determined as of the date the taxpayer first
becomes subject to the tax during the calendar year.
[Ord. 83-2, 7/20/1983, § 14]
1.
In the event that any tax under this part remains due and unpaid for 60 days after the due dates set forth in § 24-405, Subsection 1, the collector may sue in the name and on behalf of the Township of New Hanover for the recovery of any such tax due and unpaid under this part, 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 shall be calculated, beginning 30 days after the due dates above set forth together with the penalty set forth in § 24-405, Subsection 2. Where suit is brought for the recovery of any occupational privilege tax, the individuals liable therefor shall, in addition, be responsible and liable for the cost of collection and the interest and penalties therein imposed.
[Ord. 83-2, 7/20/1983, § 15; as amended by Ord.
97-7, 10/13/1997, § 24-315; and by Ord. 17-03, 3/27/2017]
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 more that $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.
[Ord. 83-2, 7/20/1983, § 16]
The Tax Collector shall have power in case of the neglect or
refusal of any person, copartnership, association or corporation to
make payment of the amount of the tax due by him, after 60 days from
the date of the tax notice, to levy the amount of said tax, any penalty
due thereon and costs, not exceeding costs and charges allowed constables
for similar services by distress and sale of the goods and chattels
of such delinquent, wherever situate or found, upon giving at least
10 days public notice of such sale by posting 10 written or printed
notices and by one advertisement in a newspaper of general circulation
published in the County. The Tax Collector shall have all powers regarding
the collection of delinquent occupational privilege taxes as are set
forth in the Local Tax Enabling Act, 53 P.S. § 6901 et seq.
