§ 24-409 Self-Employed Individuals and Employers Beyond the Corporate Limits of the Township of New Hanover.
[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.
- HE, HIS, HIM
- 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.
- 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]
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:
[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.
§ 24-409 Self-Employed Individuals and Employers Beyond the Corporate Limits of the Township of New Hanover.
[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]
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.
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.
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]
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:
First, the political subdivision in which the person maintains his principal office or is principally employed.
Second, the political subdivision in which the person resides and works, if such tax is levied by that political subdivision.
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]
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.
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.