[Adopted 12-29-1980 by Ord. No. 80-4]
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.
Any person, male or female, who after the first day of January
1981 engages in any occupation within the corporate limits of Upper
Hanover Township, whether in the employ of another or self-employed.
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.
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 Upper Hanover Township,
for which compensation is charged or received, whether by means of
salary, wages, commissions
or fees for services rendered.
The person designated by Upper Hanover Township for the collection
of this tax; for purposes of this article, the Manager of the Township
is hereby designated the Occupational Privilege Tax Receiver.[1]
The occupational privilege tax, in the amount of $10, levied
by this article on each individual engaged in any occupation, as hereinbefore
defined, within the corporate limits of Upper Hanover Township.
From the effective date of this article and
annually thereafter, Upper Hanover Township hereby levies and imposes
on each person engaged in an occupation, as herein defined, within
its corporate limits an occupational privilege tax. This tax is in
addition to all other taxes of any kind or nature heretofore levied
by Upper Hanover Township. It shall be the obligation of each such
person so engaged in an occupation to pay or cause to be paid the
tax herein imposed. The adoption of this article shall constitute
notice and demand for payment of this tax.
The amount of the occupational privilege tax
shall be $10, to be paid by each individual so engaged in an occupation
as herein defined.
Each employer within Upper Hanover Township,
as well as those employers situated outside of Upper Hanover Township
but who engage in business within Upper Hanover Township, is hereby
charged with the duty of collecting from each of his employees engaged
by him and performing for him within Upper Hanover Township the said
tax of $10 per annum and making a return and payment thereof to the
Occupational Privilege Tax Receiver. Further, each employer is hereby
authorized to deduct this tax from each employee in his employ, whether
said employee is paid by salary, wages or commissions and whether
or not part of all such services are performed within Upper Hanover
Township.
Each employer shall prepare and file a return
showing a computation of the tax on forms to be supplied to him by
the Occupational Privilege Tax Receiver. Each employer in filing this
return and making payment of the tax withheld from his employees shall
be entitled to retain a commission calculated at the rate of 2% of
the gross tax due and payable, provided that such tax is collected
and paid over by the employer on or before the dates hereinafter set
forth. It is further provided that, if the employer fails to file
said return and pay said tax, whether or not he makes collection thereof
from the salary, wages or commissions paid by him to said 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.
Each employer shall use his employment record
as of the first day of January 1981 and January 1 of each succeeding
year in determining the number of employees from whom the said occupational
privilege tax shall be deducted and paid over to the Occupational
Privilege Tax Receiver, said payment to be made on or before March
31 of each year. Each employer who engages the services of any individual
in any occupation to be performed in Upper Hanover Township on or
after the first day of January 1981 shall require said employee to
furnish to him a certificate of payment from the Occupational Privilege
Tax Receiver showing that the occupational privilege tax has theretofore
been paid. In the event that such employee has not previously paid
his occupational privilege tax, the employer shall deduct the same
within 30 days after the employee is hired and remit to the Occupational
Privilege Tax Receiver.
Each individual who shall have more than one
occupation within Upper Hanover Township 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 deduction on
a form to be furnished to the employer by the Occupational Privilege
Tax Receiver, which form shall be 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 of the employer who deducted this tax.
All self-employed individuals who perform services
of any type or kind or engage in any occupation or profession within
Upper Hanover Township shall be required to comply with this article
and pay the tax to the Occupational Privilege Tax Receiver on March
31, 19__, or as soon thereafter as he engages in any occupation.
All employers and self-employed individuals
residing or having their place of business outside of Upper Hanover
Township but who perform services of any type or kind or engage in
any occupation or profession within Upper Hanover 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 Upper Hanover
Township. Further, any individuals engaged in an occupation within
Upper Hanover Township and an employee of a nonresident employer may,
for the purpose of this article, be considered a self-employed person
and, in the event this tax is not paid, the Occupational Privilege
Tax Receiver shall have the option of proceeding against either the
employer or employee for the collection of this tax as hereinafter
provided.
A.
It shall be the duty of the Occupational Privilege
Tax Receiver, who shall be the Township Manager, to accept and receive
payments of this tax and to keep a record thereof showing the amount
received by him from each employer or self-employed person, together
with the date the tax was received.[1]
B.
The Occupational Privilege Tax Receiver is hereby
charged with the administration and enforcement of this article 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 article, including provisions for the examination
of the payroll records of any employer subject to this article; the
examination and correction of any return made in compliance with this
article and any payment alleged or found to be incorrect or as to
which overpayment is claimed and found to have occurred. Any person
aggrieved by any decision of the Occupational Privilege Tax Receiver
shall have the right to appeal to the Court of Common Pleas of Montgomery
County as in other cases provided.
C.
The Occupational Privilege Tax Receiver 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 Occupational Privilege
Tax Receiver the means, facilities and opportunity for such examination.
A.
In the event that any tax under this article remains
due or unpaid 30 days after the due date above set forth, the Occupational
Privilege Tax Receiver may sue for the recovery of any such tax due
or unpaid under this article, 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 penalty of 5% shall be added to the flat
rate of said tax for nonpayment thereof. Where suit is brought for
the recovery of this tax, the individual liable therefor shall, in
addition, be responsible and liable for the costs of collection.
Whoever makes any false or untrue statement
on any record required by this article or who refuses inspection of
his books, records or accounts in his custody or 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 article
or who shall fail to pay the tax due, shall, upon conviction before
any Magisterial District Judge, be sentenced to pay a fine to the
Township of not more than $300 for each offense and, in default of
payment of said fine and costs, be imprisoned in Montgomery County
Prison for a period not exceeding 90 days for each offense. It is
further provided that the action to enforce the fine and penalty 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 required
by this article.
A.
Nothing contained in this article shall be construed
to empower Upper Hanover Township to levy and collect the tax hereby
imposed on any occupation not within the taxing power of Upper Hanover
Township under the Constitution of the United States and the Constitution
and Laws of the Commonwealth of Pennsylvania.
B.
If the tax hereby imposed under the provisions of
this article shall be held by any court of competent jurisdiction
to be in violation of this Constitution of the United States or of
the Constitution or 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 said tax or the validity of the tax
so imposed on other persons or individuals as herein provided.
A person who earns less than $2,000 of gross
compensation, salary or revenue in a calendar year, derived from occupation
as defined herein, is exempted from payment of the occupational privilege
tax during that calendar year.
Beginning in the calendar year 1982, where any individual has paid or through his employer has paid the occupational privilege tax for a given calendar year and after the close of that year it is determined that such individual is exempted from payment of tax by reason of § 438-41 above he may apply to the Township Manager for a refund of the occupational privilege tax paid for his account and be given a refund, so long as he makes such application within 90 days of the close of that calendar year.
