Section
Occupational Privilege Tax
113.01 Definitions
113.02 Levy and tax rate
113.03 Exemption and refunds
113.04 Duties of employers to collect
113.05 Tax returns
113.06 Dates for determining tax liability and payment
113.07 Self-employed individuals
113.08 Individuals engaged in more than one occupation or employed in more than one political subdivision
113.09 Employers and self-employed individuals residing beyond city limits
113.10 Administration of tax
113.11 Suits for collection
113.12 Applicability
Miscellaneous Fees
113.25 Billboard tax
113.26 Peddlers and solicitors
113.27 Traveling amusements
113.99 Penalty
Cross-reference:
Local services tax, see § 32.21
OCCUPATIONAL PRIVILEGE TAX
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COLLECTOR. The Local Services Tax Collector, as appointed by the City Council.
DCED. The Department of Community and Economic Development of the Commonwealth of Pennsylvania.
EARNED INCOME COMPENSATION. As defined in Section 13 of the Local Tax Enabling Act, P.L. 1257 § 13, as amended, 53 P.S. § 6913, as amended.
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.
INDIVIDUAL. Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the city.
NET PROFITS. The net income from the operation of a business, profession, or other activity, as this term is defined in Section 13 of the Local Tax Enabling Act, P.L. 1251, § 13, as amended, 53 P.S. § 6913, as amended.
OCCUPATION. Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, earned on or performed within the corporate limits of the city for which compensation is charged or received; whether by means of salary, wages, commission or fees for services rendered.
POLITICAL SUBDIVISION. The area within the corporate limits of the city.
TAX. The Local Services Tax levied and assessed by this subchapter.
TAX YEAR. The period from January 1 until December 31 in any year; a calendar year.
(Ord. 1480, passed 12-3-2007)
(A) For specific revenue purposes, an annual tax is hereby levied and assessed, commencing January 1, 2008; upon the privilege of engaging in an occupation with a primary place of employment within the city 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 subchapter.
(B) This tax may be used solely for the following purposes as the same may be allocated by the City Council from time to time:
(1) Emergency services, which shall include emergency medical services, police sendees and/or fire sendees;
(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. Ch. 85, Subch. F (relating to homestead property exclusion).
(C) The political subdivision 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 political subdivision. 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 maybe employed.
(Ord. 1480, passed 12-3-2007)
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