[Ord. 877, 12/9/1993, § 1]
The following words and phrases, when used in this Part, shall
have ascribed to them the definition listed in this section, except
where the context or language clearly indicates or requires a different
meaning:
The Borough of Shillington, 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.
Indicate 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 Part, and is engaged
in any occupation, trade or profession of any nature, type or kind
whatsoever, resides within the corporate limits of the Borough, 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
or outside the corporate limits of the Borough, for which compensation
is charged or received, whether by means of salary, wages, commissions
or fees for services rendered.
The Secretary of the Borough of Shillington under whose direction
this tax shall be enforced.
The flat rate occupation tax levied by this Part.
The person or agency designated by the Borough to collect
the tax.
The calendar year beginning January 1 and ending December
31 of each year.
[Ord. 877, 12/9/1993, § 2]
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 is engaged in an occupation
for any length of time during any year shall pay a flat rate in the
amount of $10 in accordance with the provisions of this Part. This
tax is in addition to all other taxes of any kind or nature levied
by the Borough.
[Ord. 877, 12/9/1993, § 3]
1.
Payment. Said tax shall be paid to the tax collector of the Borough
of Shillington.
2.
Delinquency. If said tax is not paid by the due date, hereinafter
established, a penalty of 5% of the amount of the tax, together with
interest computed at 6% per annum until paid, shall be added to the
tax and collected.
3.
Refund to Certain Individuals. If an individual engaging in an occupation,
as is defined in this ordinance, received $1,000 or less gross income
in any one year from an occupation or occupations, the tax, following
payment, may be refunded upon written application addressed to the
tax collector and accompanied by any of the following:
A.
Information return for U.S. income tax purposes,
B.
A copy of current year U.S. income tax return,
C.
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 certificate of payment represents 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 current
year.
5.
Administration of Tax.
A.
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.
B.
The tax collector is hereby charged with the administration and enforcement
of this Part 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 Part, 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.
C.
The Borough Secretary 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 Borough Secretary the
means, facilities and opportunity for such examination.
6.
Suits for Collection.
A.
In the event that any tax under this Part remains due or unpaid 30
days after the due date, above set forth, the Borough Secretary may
sue for the recovery of any such tax due or unpaid under this Part,
together with interest and penalty.
B.
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 non-payment thereof. Where suit is brought for recovery
of this tax, the individual liable therefor shall, in addition, be
responsible for the costs of collection.
