[Adopted 1-2-1979 by
resolution]
This article shall apply to the entire area of Unity Township.
A.Â
EMPLOYER
INDIVIDUAL
OCCUPATION
TAX
TAX COLLECTOR
Definitions. The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, unless the
context clearly indicates a different meaning:
An individual, partnership, association, 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.
Any person, male or female, who attains or is over the age
of 18 years on January 1, 1979, engaged in any occupation of any nature,
type or kind whatsoever within the limits of the Township of Unity.
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the Township of Unity for which compensation
is charged or received, whether by means of salary, wages, commissions
or fees for services rendered.
The occupational privilege tax in the amount of $10 levied
by this article.
The person designated to collect taxes for the Township of
Unity.
B.Â
Word usage. "He/she," "his" or "him/her" shall mean and indicate
the singular and plural number as well as male, female and neuter
genders.
[Amended 4-25-1988 by Ord. No. O-3-88]
The Township of Unity hereby levies and imposes on each occupation
engaged in by individuals within its territorial limits from January
1 to December 31 of the current year, and thereafter to continue from
year to year, an occupational privilege tax.
Each occupation, as defined by this article, engaged in within
the territorial limits of the Township of Unity, shall be subject
to an occupational privilege tax in the amount of $10 per year. The
said tax is to be paid by the individual so engaged in such occupation;
provided, however, that any individual engaged in any occupation,
as defined in this article, which will not pay a gross amount of wages,
salaries, commission or other earned income of $1,000 or more per
year, is hereby specifically exempted from paying the tax levied by
this article.
Each employer within the Township of Unity, as well as those
employers situated outside the Township of Unity, is hereby charged
with the duty of collecting from each of his employees engaged by
him/her and performing an occupation for him/her within the Township
of Unity the said tax of $10 and making a return and payment thereof
to the Tax Collector. Further, each employer is hereby authorized
and directed to deduct this tax from said employee in his employ,
whether said employee is paid by salary, wages or commission and whether
part or all of such services are performed within the Township of
Unity.
Each employer shall prepare and file a return showing a computation
of the tax on forms to be supplied to him/her by the Tax Collector.
It is further provided that if the employer fails to file said return
and pay said tax, whether or not he/she makes collection thereof from
the salary, wages or commissions paid by him/her to said employee,
the employer shall be responsible for the payment of the tax in full
as though the tax had originally been levied against him/her.
[Amended 4-25-1988 by Ord. No. O-3-88]
Each employer shall use his employment records from the date
of this article[1] to March 31 for determining the employees and the number
of employees from whom said tax shall be deducted and paid over to
the Tax Collector. The taxes deducted from the employees during said
period and the report accompanying the same shall be paid and made
to the Tax Collector on or before April 30. A like report and payment
shall be made each calendar quarter thereafter until December 31,
showing any new employees and determining the number thereof hired
by him/her during the interim periods. Payments of the taxes deducted
from said new employees hired by each employer shall accompany these
reports and be made to the Tax Collector within one month following
the close of the calendar quarter. The times and dates herein referred
to shall apply to each subsequent year and from year to year during
the effective life of this article.
[1]
Editor's Note: The Article involved was adopted on January
2, 1979.
Each individual who shall have more than one occupation within
the Township of Unity 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/her evidence of deductions on a form to
be furnished to the employer by the Tax Collector, which form shall
be evidence of deduction having been made and, when presented to any
other employer, shall be authority for such employer not to 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.
[Amended 4-25-1988 by Ord. No. O-3-88]
All self-employed individuals who perform services of any type
or kind or engage in any occupation or profession within the Township
of Unity from the effective date of this article shall be required
to comply with this article and pay the tax to the Tax Collector on
or before December 1 of the current year or December 1 of any subsequent
year during the effective life of this article, or, thereafter, within
15 days after he/she engages in an occupation.
All employers and self-employed individuals residing or having
their place of business outside of the Township of Unity but who perform
services of any type or kind or engage in any occupation or profession
within the Township of Unity 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 the Township of Unity. Further, any individual
engaged in an occupation within the Township of Unity and an employee
of a nonresidential employer may, for the purpose of this article,
be considered a self-employed person, and in the event this tax is
not paid, the Township of Unity shall have the option of proceeding
against either the employer or employee for the collection of this
tax as hereinafter provided.
A.Â
It shall be the duty of the Tax Collector to accept and receive payments
of this tax and to keep a record thereof showing the amount received
by him/her from each employer or self-employed person, together with
the date the tax was received.
B.Â
The Tax Collector 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
or found to have occurred. Any person aggrieved by any decision of
the Tax Collector shall have the right to appeal to the Court of Common
Pleas of Westmoreland County as in other cases provided.
C.Â
The Tax 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 Tax
Collector the means, facilities and opportunity for such examination.
A.Â
In the event that any tax under this article remains due or unpaid
after the dates above set forth, the Tax Collector may sue for recovery
of any such tax due or unpaid under this article, together with interest
and penalty.
B.Â
If for any reason the tax is not paid when due, interest at the rate
of 6% on the amount of said tax shall be calculated beginning with
the due date of said tax and a 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.
[Amended 4-25-1988 by Ord. No. O-3-88; 11-28-2000 by Ord. No. O-10-00]
A.Â
Whoever makes any false or untrue statement on any return required
by this article, or whoever refuses inspection of appropriate books,
records or accounts in his custody and 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 shall,
when found by the District Justice to be in violation, be subject
to a civil fine not to exceed $600, plus all court costs and reasonable
attorneys' fees incurred by Unity Township in the enforcement of this
article in a civil enforcement proceeding. It is further provided
that an action to enforce the civil fine set forth herein may be instituted
against any person in charge of the business or any employer who has
failed or refused to file a return as required by this article. Each
day a violation shall continue shall constitute a separate enforceable
offense punishable by a like civil fine.
B.Â
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this article.
C.Â
The failure of any person to receive or procure forms required for
making the declaration or returns required by this article shall not
excuse him/her from making such declaration or return.
[Added 4-25-1988 by Ord.
No. O-3-88]
The tax herein imposed shall continue in force on a calendar-year
basis, without annual reenactment, unless the rate of the tax is subsequently
changed.
