[Ord. 2008-8, 12/16/2008, § 1-101; as amended by
Ord. 2009-7, 5/5/2009, Art. I]
1.
The Township Board of Supervisors, for the purpose of providing revenue
for emergency services, road maintenance and construction, reductions
in property taxes and property tax relief, does hereby impose on each
adult, both resident and nonresident, employed and/or engaged in an
occupation within the jurisdiction of the Township a local services
tax at a flat rate which said tax shall be in addition to all other
taxes levied and assessed by the Township pursuant to any other laws
of the Commonwealth of Pennsylvania. For purposes of this part, an
adult is defined as a person aged 18 years and above.
2.
In the event that any tax under this part remains due or unpaid 30
days after the due dates set forth, the Collector may sue for the
recovery of any such tax due or unpaid under this part, together with
interest and penalty.
3.
If for any reason the tax is not paid when due, interest at the rate
of 6% on the amount of such tax shall be calculated beginning with
the due date of the tax and a penalty of 5% shall be added to the
flat rate of such tax for nonpayment thereof. Where suit is brought
for the recovery of this tax or other appropriate remedy undertaken,
the individual liable therefore shall, in addition, be responsible
and liable for the costs of collection, including attorneys'
fees and court costs.
[Ord. 2008-8, 12/16/2008, § 1-102]
Beginning on the effective date of this part, each adult, resident
or nonresident, employed within the boundaries of the Township shall
be required to pay an annual local services tax in an amount of $52.
[Ord. 2008-8, 12/16/2008, § 1-103]
The local services tax shall not be subject to the imposition
of the Local Tax Enabling Act discount and penalty provisions in regard
to the levy and collection of this local services tax.
[Ord. 2008-8, 12/16/2008, § 1-104]
1.
The tax imposed by this part shall be collected by the duly elected
or appointed Tax Collector of the Township (as directed by the Board
of Supervisors) in accordance with state and local regulations and
in the same manner as other Township taxes. It shall be the duty of
each adult employed within the Township to pay the local services
tax in accordance with 53 P.S. § 6902. Each individual covered
under this part and required to pay the local services tax shall be
assessed a pro rata share of the tax for each payroll period in which
the individual is engaged in an occupation within the Township. The
pro rata share of the tax assessed on the individual for a payroll
period shall be determined by dividing the combined rate of the local
service tax levied for the calendar year $52 by the number of payroll
periods established by the employer for the calendar year. For purposes
of determining the pro rata share, an employer shall round down the
amount of the tax collected each payroll period to the nearest 1/100
of a dollar. The collection of the local services tax shall be made
on a payroll period basis for each payroll period in which the person
is engaged in an occupation, except as otherwise provided for within
53 P.S. § 6902.
2.
Each employer within the Township, as well as those employers situated
outside the Township but who engage in business within the Township,
shall withhold this local services tax from the compensation of their
employees who are subject to the tax. This local services tax shall
be withheld from each employee that is subject to the local services
tax and said tax shall be collected by the duly elected or appointed
Tax Collector of the Township (as directed by the Board of Supervisors)
in accordance with state and local regulations and in the same manner
as other Township taxes.
[Ord. 2008-8, 12/16/2008, § 1-105]
The entry of the tax in the tax duplicate and the issuance of
the said duplicate to the Tax Collector shall constitute his warrant
for the collection of the tax as hereby assessed. Each employer within
the Township shall cooperate with the Township in identifying those
people employed within the Township.
[Ord. 2008-8, 12/16/2008, § 1-106]
1.
The following persons shall be exempt from the local services tax:
A.
Any person who served in any war or armed conflict in which the United
States was engaged and honorably discharged or released under honorable
circumstances from active duty, if, as a result of military service,
the person is blind, paraplegic or a double or quadruple amputee or
has a service-connected disability declared by the United States Veterans'
Administration or its successor to be a total 100% permanent disability.
B.
Any person who serves as a member of a reserve component of the armed
forces and is called to active duty at any time during the taxable
year.
C.
Any person who earns less than $12,000 in earned income and net profits
from all sources within Solebury Township for the calendar year in
which the local services tax is levied.
(1)
A person seeking to claim an exemption from the local services
tax may annually file an exemption certificate with the Township,
the Township Tax Collector and with the person's employer affirming
that the person reasonably expects to receive earned income and net
profits from all sources within the Township of less than $12,000
in the calendar year for which the exemption certificate is filed.
The exemption certificate shall have attached to it a copy of all
the employee's last pay stubs or W-2 forms from employment within
the Township for the year prior to the fiscal year for which the employee
is requesting to be exempted from the local services tax. Upon receipt
of the exemption certificate and until otherwise instructed by the
Township, the employer shall not withhold the tax from the person
during the calendar year or the remainder of the calendar year for
which the exemption certificate applies. Employers shall ensure that
the exemption certificate forms, which are provided by the Department
of Community and Economic Development, are readily available to employees
at all times and shall furnish each new employee with a form at the
time of hiring. For purposes of this section, earned income and net
profits shall have the same meanings as in § 13 of the Local
Tax Enabling Act, as amended, 53 P.S. § 6913, as amended.
(2)
With respect to a person who claimed an exemption for a given calendar year from the local services tax, upon notification to an employer by the person or by the Township that the person has received earned income and net profits from all sources within the Township equal to or in excess of $12,000 in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer's payment to the person of earned income within the Township in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the local services tax from the person under Subsection 1C(3) below.
(3)
If a person who claimed an exemption for a given calendar year from the local services tax becomes subject to the tax for the calendar year under Subsection 1C(2) above, the employer shall withhold the tax for the remainder of that calendar year. The employer shall withhold from the person, for the first payroll period after receipt of the notification under Subsection 1C(2), a lump sum equal to the amount of tax that was not withheld from the person due to the exemption claimed by the person under this subsection, plus the per payroll amount due for that first payroll period. The amount of tax withheld per payroll period for the remaining payroll periods in that calendar year shall be the same amount withheld for other employees. In the event the employment of a person subject to withholding of the tax under this subsection is subsequently severed in that calendar year, the person shall be liable for any outstanding balance of tax due, and the Township may pursue collection under this part.
[Ord. 2008-8, 12/16/2008, § 1-107]
1.
No person shall be subject to the payment of the local services tax
by more than one political subdivision during each payroll period.
2.
The situs of the tax shall be the place of employment on the first
day the person becomes subject to the tax during each payroll period.
3.
In the event a person is engaged in more than one occupation, that
is, concurrent employment, or an occupation which requires the person
working in more than one political subdivision during a payroll period,
the priority of claim to collect the local services tax shall be in
the following order: first, the political subdivision in which a person
maintains the person's principal office or is principally employed;
second, the political subdivision in which the person resides and
works, if the tax is levied by that political subdivision; and third,
the political subdivision in which a person is employed and which
imposes the tax nearest in miles to the person's home.
4.
In the case of concurrent employment, an employer shall refrain from
withholding the local services tax if the employee provides a recent
pay statement from a principal employer that includes the name of
the employer, the length of the payroll period and the amount of the
local services tax withheld and a statement from the employee that
the pay statement is from the employee's principal employer and
the employee will notify other employers of a change in principal
place of employment within two weeks of its occurrence.
[Ord. 2008-8, 12/16/2008, § 1-108]
A person claiming the right to a refund for the local services
tax shall follow the regulations governing refunds in accordance with
53 Pa.C.S.A. §§ 8425 and 8426, as amended, and/or any
Township ordinance or resolution governing said refunds.
[Ord. 2008-8, 12/16/2008, § 1-109; as amended by
A.O.]
Any resident or nonresident who fails or refuses to pay the
local services tax or to render accurate information to an Assessor
concerning the status of their employment or age, upon being found
liable therefor in a civil enforcement proceeding commenced by the
Township, shall pay a judgment of not 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. The Tax Collector and Township may
also proceed with all other available remedies, including, but not
limited, to filing an action for the recovery of any tax due or unpaid
under this part, together with interest and penalty.
