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1. Each employer within the Township and each employer situate outside the Township who engages in business within the Township, is hereby charged with the duty of collecting the tax from each of the employees engaged by the employer and performing work for the employer within the Township. Each person subject to the tax shall be assessed a pro rata share of the tax for each payroll period in which the person is engaging in an occupation.
2. The pro rata share of the tax assessed on the person for a payroll period shall be determined by dividing the combined rate of the local services tax levied for the calendar year by the number of payroll periods established by the employer for the calendar year. For purposes of determining the pro rata share, an employer shall round down the amount of the tax collected each payroll period to the nearest 1/100 of a dollar.
3. Employer collection of the local services tax shall be made on a payroll period basis for each payroll period, beginning with the first payroll period in which the person is engaging in an occupation.
4. No employer shall be held liable for failure to withhold the local services tax or for the payment of the withheld tax money to the Township if the failure to withhold taxes arises from incorrect information submitted by the employee as to the employee’s place or places of employment, the employee’s principal office or where the employee is principally employed.
(Ord. 2009-08, 11/23/2009, § 1)
1. Employers are required to make and file a local services tax quarterly return 30 days after the end of each quarter of a calendar year. The local services tax quarterly return shall list the name, address, Social Security number of the employee; the physical address of the employee’s place of employment; the number of payroll periods for which the local services tax was withheld and the amount of local services tax being remitted for each employee.
2. Each employer shall use his employment and payroll records from the first day of January to March 31 each year for determining the number of employees from whom said tax shall be deducted and paid over to the collector on or before April 30 of the same calendar year. Supplemental reports shall be made by each employer on or before July 31, October 31 and January 31 for new employees as reflected on his employment and payroll records from April 1 to June 30, July 1 to September 30 and October 1 to December 31, and payments on these supplemental reports shall be made on or before July 31, October 31 and January 31, respectively.
(Ord. 2009-08, 11/23/2009, § 1)
1. In the event a person is engaged in more than one occupation, that is, concurrent employment, or an occupation which requires the person working in more than one political subdivision during the payroll period, the priority of claim to collect the local services tax shall be in the following order:
A. The political subdivision in which a person maintains his or her principal office or is principally employed.
B. The political subdivision in which the person resides and works, if the tax is levied by that political subdivision.
C. The political subdivision in which a person is employed and which imposes the tax nearest in miles to the person’s home.
2. In the case of concurrent employment, an employer shall refrain from withholding the local services tax, if the employee provides:
A. A recent pay statement from a principal employer that includes the name of the employer, the length of the payroll period and the amount of local services tax withheld.
B. A statement from the employee that the pay statement is from the employee’s principal employer and the employee will notify other employers of a change in principal place of employment within 2 weeks of its occurrence.
3. The situs of the tax shall be the place of employment on the first day the person becomes subject to the tax during each payroll period. It is the intent of this Section that no person shall be subject to the payment of the local services tax by more than one political subdivision during each payroll period.
(Ord. 2009-08, 11/23/2009, § 1)
All self-employed persons and persons whose employer is not required to withhold local taxes (certain State and Federal agencies) will be billed quarterly for the local services tax. The full amount of tax must be paid by the date indicated on such billing. If such taxpayer qualifies for a low-income exemption, the taxpayer may complete the required exemption certificate or make application for a refund of the tax paid.
(Ord. 2009-08, 11/23/2009, § 1)
All employers and self-employed persons residing or having their place of business outside the Township but who engage in any occupation within the Township, 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 Township. Further, any person engaged in an occupation within the Township and an employee of a non-resident employer may for the purpose of this Part be considered a self-employed person and in the event this tax is not paid, the collector shall have the option of proceeding against either the employer or employee for collection of this tax as hereinafter provided.
(Ord. 2009-08, 11/23/2009, § 1)
1. It shall be the duty of the collector to accept and receive payments of this tax and 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. It shall be the duty of the collector to accept and keep a record of the information submitted by employers relating to the number of employees subject to the tax, the number of employees exempt from the tax, the employee exemption certificates and refunds of the tax paid to persons and employers. It further shall be the duty of the collector, on behalf of the Township, to provide a taxpayer a receipt of payment upon written request of the taxpayer.
2. The collector is hereby charged with the administration and enforcement of this Part and is hereby empowered to prescribe, adopt, promulgate and enforce 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 overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the collector shall have the right to appeal to the Court of Common Pleas of York County as in other cases provided.
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 collector the means, facilities and opportunity for such examination.
(Ord. 2009-08, 11/23/2009, § 1)
1. In the event any of the tax under this Part remains due or unpaid 30 days after the due date set forth above, the collector may sue for the recovery of such tax due or unpaid together with interest and penalty.
2. If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 10% shall be added to the flat rate of said tax for non-payment thereof. Where suit is brought for the recovery of this tax, the person liable therefore shall, in addition, be responsible and liable for the costs of collection, including, but not limited to, attorney’s fees.
(Ord. 2009-08, 11/23/2009, § 1)
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