Each employer within the Borough, as well as any employer situated outside the Borough but who engages in business within the Borough, is charged with the duty of collecting from each of his or her employees a Local Services Tax (LST Tax) of fifty-two dollars ($52.00) per annum and making a return and payment to the Officer. Each employer is authorized to deduct this tax from each employee in his or her employ, whether such employee is paid by salary, wages or commission, and whether part or all of the employee's services are performed within the Borough. The employer shall collect said tax as prescribed under Act 7-2007 known as the Local Services Tax. The employer shall also be required to comply with the requirements of the Act for employees who are exempt because of income or earnings under twelve thousand dollars ($12,000) and monitor all employees' income to determine the employee's duty to pay the tax. Every employee must remit the tax on at least a quarterly basis to the Borough.
(Ord. 1609. Passed 12-30-69; Ord. 2362. Passed 12-28-04; Ord. 2405. Passed 12-18-06; Ord. 2418. Passed 11-19-07.)