[Adopted 1-26-1987 by Ord. No. 87-2; amended in its entirety 7-13-2020 by Ord. No. 2020-01]
The Township of Clinton adopts the provisions of Article XI-D
of the Tax Reform Code of 1971 (72 P.S. § 8101-D et seq.)
and imposes a realty transfer tax as authorized under that article
subject to the rate limitations therein. The tax imposed under this
section shall be at the rate of 1%.
The tax imposed under §
155-1 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511), as amended, known as the "Local Tax Enabling Act" (53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq.), provided that, if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Township of Clinton, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
Any tax imposed under §
155-1 that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923 (P.L. 207, No. 153; 53 P.S. § 7101 et seq.), as amended, known as the "Municipal Claims and Tax Liens Act." The interest rate shall be the lesser of the interest rate imposed upon delinquent commonwealth taxes as provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176; 72 P.S. § 806), as amended, known as the "Fiscal Code," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
[Adopted 11-11-2008 by Ord. No. 2008-04]
This article shall be known and may be cited as "The Clinton
Township Local Services Tax Ordinance."
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning:
COLLECTOR
The person, public employee or private agency designated
by Clinton Township to collect and administer the tax herein imposed.
DCED
The Department of Community and Economic Development of the
Commonwealth of Pennsylvania.
EARNED INCOME
As defined in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., as amended.
[Amended 7-13-2020 by Ord. No. 2020-01]
EMPLOYER
An individual, partnership, association, limited liability
corporation, limited liability partnership, 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 or HIM
Indicates the singular and plural number, as well as male,
female and neuter genders.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of Clinton Township.
NET PROFITS
As defined in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., as amended.
[Amended 7-13-2020 by Ord. No. 2020-01]
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the corporate limits of Clinton Township for
which compensation is charged or received, whether by means of salary,
wages, commission or fees for services rendered.
TAX
The local services tax at the rate fixed in §
155-6 of this article.
TAX YEAR
The period from January 1 until December 31 in any year;
a calendar year.
TOWNSHIP
The area within the corporate limits of Clinton Township.
For specific revenue purposes, an annual tax is hereby levied and assessed, commencing January 1, 2009, upon the privilege of engaging in an occupation with a primary place of employment within Clinton Township during the tax year. Each natural person who exercises such privilege for any length of time during any tax year shall pay the tax for that year in the amount of $52, assessed on a pro rata basis, in accordance with the provisions of this article. This tax may be used solely for the following purposes as the same may be allocated by the Board of Supervisors from time to time: 1) emergency services, which shall include emergency medical services, police services and/or fire services; 2) road construction and/or maintenance; 3) reduction of property taxes; or 4) property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Ch.
85, Subch. F (relating to homestead property exclusion). The Township shall use no less than 25% of the funds derived from the tax for emergency services. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Township. The tax shall be no more than $52 on each person for each calendar year, irrespective of the number of political subdivisions within which a person may be employed.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to the employer by the Collector.
If an employer fails to file the return and pay the tax, whether or
not the employer makes collection thereof from the salary, wages or
commissions paid by him or her to an employee, except as provided
hereafter in this article, the employer shall be responsible for the
payment of the tax in full as though the tax had been originally levied
against the employer.
In each tax year, each employer shall use his or her employment
records to determine the number of employees from whom such tax shall
be deducted and paid over to the Collector on or before the 30th day
following the end of each calendar quarter of each such tax year.
Each self-employed individual who performs services of any type
or kind or engages in any occupation or profession within a primary
place of employment within Clinton Township shall be required to comply
with this article and pay the pro rata portion of the tax due to the
Collector on or before the 30th day following the end of each quarter.
All employers and self-employed individuals residing or having
their places of business outside of Clinton Township but who perform
services of any type or kind or engage in any occupation or profession
within Clinton Township do, by virtue thereof, agree to be bound by
and subject themselves to the provisions, penalties and regulations
promulgated under this article with the same force and effect as though
they were residents of Clinton Township. Further, any individual engaged
in an occupation within Clinton Township and an employee of a nonresidential
employer may, for the purpose of this article, be considered a self-employed
person, and in the event his or her tax is not paid, the Township
shall have the option of proceeding against either the employer or
employee for the collection of this tax as hereinafter provided.
Whoever makes any false or untrue statement on any return required
by this article, or whoever refuses inspection of the books, records
or accounts in his or her custody and control setting forth the number
of employees subject to this tax who are in his or her employment,
or whoever fails or refuses to file any return required by this article
shall be guilty of a violation and, upon conviction thereof, shall
be sentenced to pay a fine of not more than $600 and costs of prosecution,
and, in default of payment of such fine and costs, to imprisonment
for not more than 30 days. The action to enforce the penalty herein
prescribed may be instituted against any person in charge of the business
of any employer who shall have failed or who refuses to file a return
required by this article.