[Adopted 12-4-1967 by Ord. No. 401; amended in its entirety 10-30-2007 by Ord. No. 810 (Ch.
24, Part 4, of the 1990 Borough Code of Ordinances)]
This article shall be known and may be cited as the "Local Services
Tax Ordinance of Royersford."
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:
The person designated by the Borough of Royersford for the
collection of the local services tax imposed by this article.
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.
The singular and plural number as well as male, female and
neuter gender.
Any person engaged in any occupation, trade or profession
within the corporate limits of the Borough of Royersford, whether
in the employ of another or self-employed.
Any employment, undertaking, or activity of any type, kind
or character carried on or performed in the Borough of Royersford
for wages, salary, commissions, fees, or profits; provided that said
employment, undertaking, or activity shall be reasonably expected
to be the principal occupation, business or money-earning activity
of the individual for a reasonable length of time.
The exercising or carrying on, by any means or manner, of
any occupation, as herein defined.
The local services tax in the amount of $52 levied by this
article. Funds from the local services tax may be used by the Borough
of Royersford for:
The Borough of Royersford hereby reenacts the tax upon the privilege
of engaging in an occupation during each calendar year. Each individual
who exercises such privilege shall pay the tax in the amount of $52
per annum in accordance with this article. This tax is in addition
to all other taxes of any kind or nature heretofore levied by the
Borough of Royersford; provided, however, that there is hereby exempted
from this tax any person whose total income from all sources is less
than $12,000 per annum. The local services tax of $52 per annum is
levied on all persons whose place of employment is located within
the Borough of Royersford.
A.
The tax imposed by this article shall be paid to the collector.
B.
It shall be due and payable 30 days after the end of each quarter
of a calendar year, commencing with the calendar year 2008, or upon
the day when the total earnings and/or gross income from occupations
subject to the local services tax shall total $12,000, for the applicable
calendar year, whichever shall last occur. The employer shall deduct
the $52 local services tax from employees' payroll during the year
so that timely payments are made as outlined above.
C.
If any tax is not paid within 10 days of the date upon which it becomes
due, there shall be added thereto a penalty of 5% of the amount of
the tax and interest at the rate of 6% per annum, which interest shall
start to accrue 10 days from the date the said tax shall become due
and payable.
A.
Each employer within the Borough of Royersford, as well as each employer
outside the Borough of Royersford but engaging in business within
the Borough of Royersford, is hereby charged with the duty of collecting
the said tax of $52 per year, in accordance with the terms of this
article, from each employee who engaged in an occupation, as herein
defined, for the benefit of said employer or in the service of said
employer within the Borough of Royersford during the calendar year.
Such employer shall make a return and payment of said tax to the collector,
and each such employer is hereby authorized to deduct said tax from
each such employee, whether or not such employee is paid by salary,
wages, or commission, and whether or not part or all of such services
are performed within the Borough of Royersford.
B.
The said tax shall be paid by the employer to the collector within
30 days of the date that said tax shall become due as hereinbefore
provided.
C.
Each employer is hereby authorized and directed to deduct this tax
from each individual or person in his employ who is engaged in an
occupation as set forth in this article.
D.
Each employer shall prepare and file a return with the collector
or Borough Secretary setting forth in full the names and addresses
of all individuals and persons from whom a tax was collected, together
with the amount or amounts thereof, and, if requested, the date of
payment by the individual or person paying the tax. Said information
shall be placed upon forms to be provided by the Borough of Royersford.
E.
Each employer shall, upon request, submit to the collector the names
and addresses of all persons in his employ engaged in an occupation
as defined in this article.
F.
Each employer, when filing his return and making payment of taxes
deducted by him/her, shall be entitled to retain a commission calculated
at the rate of 2% on the gross tax due and payable by each individual
or person, when said payment is made by the employer within 10 days
of the date the tax becomes due.
G.
All employers employing individuals or persons subject to the local services tax as herein provided shall deduct the said tax from the wages, salary, commissions, fees or profits to which said person or individual shall be entitled when the tax shall be due and payable as set forth in § 427-4B of this article. If there shall be no wages, salary, commissions, fees or profits to which said person or individual shall be entitled on that date, the tax shall be deducted from the next wages, salary, commissions, fees or profits to which said person or individual shall be entitled.
H.
Upon the failure of any employer to deduct the amount of the local services tax as provided in this article or otherwise provided by the laws of the Commonwealth of Pennsylvania, or to pay the same over to the Tax Collector (less the commission as herein provided) within the time required, such employer shall forfeit and pay the amount of such tax for each taxable employee whose taxes are not withheld and paid over, or that are withheld and not paid over, together with a penalty and interest as set forth in § 427-4C of this article, to be recovered by an action of assumpsit in a suit to be instituted by the collector, or by the proper authorities of the Borough of Royersford, as debts of like amount are now, by law, recoverable, except that such person shall not have the benefit of any stay of execution or exemption law.
No individual shall be required to pay more than $52 of local
services tax in any one calendar year (unless it is for local services
tax properly due in a prior year). If any individual shall submit
to any employer evidence of payment of the local services tax properly
certified by any other employer, or the collector, for the then-current
calendar year, no employer shall deduct additional tax for the calendar
year in which the tax has already been paid.
All individuals who engage in an undertaking or activity for
commissions, fees, or profit (commonly called "self-employed persons")
within the Borough of Royersford shall be subject to the local services
tax herein imposed under the terms and conditions herein set forth.
Said tax shall be due and payable 30 days after the end of each quarter
of a calendar year, commencing with the calendar year 2008, or upon
the day when the total earnings and/or gross income from occupations
subject to the local services tax shall total $12,000 for the applicable
calendar year, whichever shall last occur.
All individuals who shall be engaged in an occupation within
the Borough of Royersford under the terms and conditions of this article
shall be subject to the local services tax herein imposed, notwithstanding
the fact that the business location of his employer may be beyond
the corporate limits of the Borough of Royersford. All employers whose
business location may be beyond the corporate limits of the Borough
of Royersford who may employ an individual or individuals who are
subject to this tax shall be subject to the terms and conditions of
this article as if their business location was within the Borough
of Royersford.
A.
The Borough Council shall, by resolution, appoint one or more persons
as collector to administer this article and to collect and receive
the taxes, fines and penalties imposed.
B.
It shall be the duty of the collector to pay all amounts received
by him/her to the Borough Treasurer not later than 20 days after the
end of the calendar month during which said amounts are received.
C.
He/she shall keep a record, in detail, of all amounts assessed and
received under the terms of this article. Said record shall include,
without being limited to, the names and addresses of all individuals
paying tax, the date paid, the employer by whom collected, if any,
and the commission paid, if any.
D.
The collector is hereby charged with the general administration and
enforcement of the provisions of this article.
E.
The collector is hereby authorized to examine the books and payroll
records of any employer, either in person or by representative duly
designated by the Royersford Borough Council, in order to verify the
accuracy of any return made by any employer, to determine individuals
subject to the local services tax, and to ascertain the local services
tax due. Each employer within the Borough of Royersford, and outside
of the corporate limits as provided in this article, is directed and
required to give the collector, or other duly designated representative
of the Borough Council of the Borough of Royersford, the means, facilities
and opportunity for such examination.
A.
In the event that any person or individual subject to the payment
of this tax is employed in more than one political subdivision during
the year which levies a local services tax, the priority of claim
to collect such local services tax shall, in accordance with Act 511,[1] be in the following order:
(1)
First, the political subdivision in which the person maintains his
principal office or is principally employed.
(2)
Second, the political subdivision in which the person resides and
works, if such tax is levied by that political subdivision.
(3)
Third, the political subdivision in which a person is employed and
which imposes the tax nearest in miles to the person's home.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B.
The place of employment shall be determined as of the date the taxpayer
first becomes subject to the tax during the calendar year.
A.
In the event that any tax under this article remains due and unpaid
for 60 days after the same becomes due, the collector may sue for
the recovery of any such tax due and unpaid under this article, together
with interest and penalty.
B.
Suit may be brought against the individual upon whom the tax is assessed,
or against his employer as herein set forth.
C.
The individual and/or employer liable for payment shall, in addition,
be responsible for and liable for the cost of collection and the interest
and penalties herein imposed.
A.
Whoever makes any false or untrue statement on any return required
by this article, or who refuses inspection of his books, records,
or accounts in his custody or control, in order to determine the number
and names of employees subject to the local services tax who are in
his employment or whoever fails and refuses to file any return required
by this article, or who shall fail to pay the tax due, shall, upon
conviction in a summary proceeding under the Pennsylvania Rules of
Criminal Procedure, be guilty of a summary offense and shall be punishable
by a fine of not more than $1,000, plus court costs and reasonable
attorneys' fees incurred by the Borough in the enforcement proceedings.
Upon judgment against any person by summary conviction, or by proceedings
by summons on default of the payment of the fine or penalty imposed
and the costs, the defendant may be sentenced and committed to the
county correctional facility for a period not exceeding 30 days. Each
day that such violation exists shall constitute a separate offense,
and each section of this article that is violated shall also constitute
a separate offense. In addition to or in lieu of enforcement under
this section, the Borough may enforce this article in equity in the
Court of Common Pleas of Montgomery County.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
B.
Any action to enforce the fines and penalties herein provided may
be instituted against any person in charge of the business of any
employer who has failed or refuses to file a return or to make payment
as required by this article.
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/her, 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 the newspaper
of general circulation published in the County. The Tax Collector
shall have all powers regarding the collection of delinquent local
services taxes as are set forth in the Local Tax Enabling Act.
All persons, including self-employed persons, who derive less
than $12,000 per year of gross earnings and/or gross income from their
occupation or occupations shall be exempt from the local services
tax and shall be entitled to a refund of tax paid by them or withheld
from them by their employer. Claim for a refund shall be filed with
the Borough Secretary on such form or forms as the Borough Secretary
or Borough Council may prescribe.
