[Ord. 272, 12/10/2013, § 1]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this section, except where the
context or language clearly indicates or requires a different meaning:
The municipal employee or other person per resolution.
An individual, partnership association, corporation, governmental
body, agency or other employing one or more persons on a salary, wage,
commission or other compensation basis, including a self-employed
person.
The twelve-month period beginning January one and ending
December 31 of each calendar year.
Indicates the singular and plural number as welt as male,
female and neuter gender.
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Municipality.
The area within the corporate limits of the Old Lycoming
Township.
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 the Municipality for
which compensation is charged or received, whether by means of salary,
wages, commissions or fees for services rendered.
The local services tax (LST) in the amount of $52 levied
by this Part.
[Ord. 272, 12/10/2013, § 2]
The Municipality hereby levies and imposes an emergency and
municipal service tax engaged in by individuals within its corporate
limits during the fiscal year 2014 and thereafter. This tax is in
addition to all other taxes of any kind or nature heretofore levied
by the Municipality.
[Ord. 272, 12/10/2013, § 3]
This Part is enacted under the authority of the "Local Tax Enabling
Act" as enacted by the General Assembly of the Commonwealth of Pennsylvania
as Act No. 511, approved December 31, 1965, as amended.
[Ord. 272, 12/10/2013, § 4]
Beginning on January 1, 2014, each occupation, as hereinbefore
defined, engaged within the corporate limits of the Municipality,
shall be subject to a local service tax in the amount of $52 per annum,
such tax to be paid by the individual so engaged.
[Ord. 272, 12/10/2013, § 5]
Any individual whose total income from all sources during the
fiscal year is less than $12,000 is exempt from such tax.
[Ord. 272, 12/10/2013, § 6]
Each employer within the Municipality; as well as those employers
situated outside of the Municipality, but who engage in business within
the Municipality is hereby charged with the duty of collecting from
each of his employees engaged by him and performing for him within
the Municipality, the tax of $52 per annum and making a return and
payment thereof to the Municipality's Collector. Each employer is
further authorized to deduct this tax from each employee in his employ,
whether or not part of all such services are performed within the
Municipality.
[Ord. 272, 12/10/2013, § 7]
Each employer shall prepare and file a return showing a computation
of tax on forms to be supplied by the Collector. If the employer fails
to file such return and pay such tax, whether or not he make collections
thereof from the salary, wages or commission paid by him to such employee,
the employer shall be responsible for the payment of the tax in full
without deducting a commission and as though the tax had originally
been levied against him.
[Ord. 272, 12/10/2013, § 8]
Each employer shall use his employment records from January
1 to March 31, of each fiscal year, for determining the number of
employees from whom such tax shall be deducted and paid to the Municipality's
Collector on or before April 30. Supplemental reports shall be made
by each employer on June 30, September 30, and December 31, of new
employees as reflected on his employment records and payments based
on these supplemental reports shall be made on July 31, October 31,
and January 31, respectively of the fiscal year.
[Ord. 272, 12/10/2013, § 9]
Each individual who has more than one occupation within the
Municipality shall be subject to the payment of this tax on his principal
occupation and his principal employer shall deduct this tax and deliver
to him evidence of deductions on a form to be furnished to the employer
by the Collector, which form shall have evidence of deduction having
been made, and when presented to any other employer shall be authority
for such employer to not deduct this tax from the employee's wages,
but to include such employee on his return by setting forth his name,
address and the name and account number of the employer who deducted
this tax.
[Ord. 272, 12/10/2013, § 10]
All self employed individuals who perform services of any type
or kind, engage in any occupation or profession within the Municipality
shall be required to comply with this Part and pay the tax to the
Municipality's Collector on June 15, of each year, or as soon thereafter
as he engages in an occupation.
[Ord. 272, 12/10/2013, § 11]
All employers and self-employed individuals resident or having
their place of business outside of the Municipality but who perform
services of any type or kind, or engage in any occupation or profession
within the Municipality do by virtue thereof agree to be bound by
and subject themselves to the provisions, penalties and regulations
promulgated under this Part with the same force and effect as though
they were residents of the Municipality. Any individual engaged in
an occupation within the Municipality and an employee of a nonresident
employer may, for the purpose of this Part, be considered a self-employed
person, and in the event this tax is not paid, the Municipality shall
have the option of proceeding against the employer or employee for
the collection of this tax as hereinafter provided.
[Ord. 272, 12/10/2013, § 12]
1.
It shall be the duty of the Municipality's Collector to accept and
receive payments of this tax and to keep a record thereof snowing
the amount received by him from each employer or self-employed person
together with the date and tax was received.
2.
The 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 provisions
for the examination of the payroll records of any employer subject
to this Part; the examination and correction of any return made in
compliance with this Part and any payment alleged or found to be incorrect,
or as to which over payment is claimed or found to have occurred.
Any person aggrieved by any decision of the Collector shall have the
right to appeal to the County Court of Common Pleas as provided in
other cases.
3.
The Collector is hereby authorized to examine the books and payroll
records of any employer in order to verify the accuracy of any return
made by an employer, or, if no return was made, to ascertain the tax
due. Each employer is hereby directed and required to give the Director
the means, facilities and opportunity for such examination.
[Ord. 272, 12/10/2013, § 13]
1.
In the event that any tax under this Part remains due or unpaid 30
days after the due dates set forth above, the Tax Collector may sue
for the recovery for any such tax due or unpaid under this Part together
with interest and penalty as set by resolution.
2.
If for any reason the tax is not paid when due, the interest rate
as set by resolution of such tax shall be calculated beginning with
the due date of such tax and a penalty as set by resolution for each
month added to such tax for nonpayment thereof. Where suit is brought
for the recovery of this tax, the individual liable thereof shall,
In addition, be responsible and liable for costs of collections.
[Ord. 272, 12/10/2013, § 14]
The provisions of this Part are severable and if any of its
provisions are held invalid or unconstitutional, the decision of the
court shall not affect or invalidate any of the remaining provisions.
It is hereby declared to be the legislative intent that this Part
would not have been adopted if such illegal, invalid or unconstitutional
provision had not been included herein.
[Ord. 272, 12/10/2013, § 15]
1.
Nothing contained in this Part shall be construed to empower the
Municipality to levy and collect the tax hereby imposed on any occupation
not within the taxing power of the Municipality under the Constitution
of the United States and the law of the Commonwealth of Pennsylvania.
2.
If the tax imposed under the provisions of this ordinance are held
by any court of competent jurisdiction to be in violation of the Constitution
of the United States or of the laws of the Commonwealth of Pennsylvania
as to any individual, the decision of the court shall not affect or
impair the right to impose or collect such tax, or the validity of
the tax so imposed on other persons or individuals as herein provided.
[Ord. 272, 12/10/2013, § 16]
This Part shall become effective January 1, 2014, and remain
in force and effect thereafter.
[Ord. 272, 12/10/2013, § 17]
Whoever makes any false or untrue statement on any return required
by this Part, or who refuses inspection of his books, records or accounts
in his control setting forth the number of employees subject to this
tax, who are in his employment, or whoever fails or refuses to file
any return required by this Part shall be fined not more than $1,000
for each offense or imprisoned not more than 90 days or both. It is
further provided that the action to enforce the fine and penalty herein
provided maybe instituted against any person in charge of the business
of any employer who has failed, or refused to file a return required
by this Part.
