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Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to the employer by the Collector. If an employer fails to file the return and pay the tax, whether or not the employer makes collection thereof from the salary, wages or commissions paid to an employee, except as provided hereafter in this chapter, the employer shall be responsible for the payment of the tax in full as though the tax had been originally levied against the employer.
(Ord. 5008. Passed 12-12-07; Ord. 5187. Passed 11-12-15.)
In each tax year, each employer shall use his or her employment records to determine the number of employees from whom such tax shall be deducted and paid over to the Collector on or before the thirtieth day following the end of each calendar quarter of each such tax year.
(Ord. 5008. Passed 12-12-07.)
Each self-employed individual who performs services of any type or kind or engages in any occupation or profession within a primary place of employment within the political subdivision shall be required to comply with this chapter and pay the pro rata portion of the tax due to the Collector on or before the thirtieth day following the end of each quarter.
(Ord. 5008. Passed 12-12-07.)
(a) The sites of the tax shall be the place of employment on the first day the person becomes subject to the tax during each payroll period. 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 a payroll period, the priority of claims to collect the local services tax shall be in the following order:
(1) First, the political subdivision in which a person maintains his or her principal office or is principally employed;
(2) Second, the political subdivision in which the person resides and works if the tax is levied by that political subdivision;
(3) Third, the political subdivision in which a person is employed and which imposes the tax nearest in miles to the person's home.
(b) In case of dispute, a tax receipt of the taxing authority for that calendar year declaring that the taxpayer has made prior payment constitutes prima facie certification of payment to all other political subdivisions.
(Ord. 5008. Passed 12-12-07.)
All employers and self-employed individuals residing or having their places of business outside of the political subdivision but who perform services of any type or kind or engage in any occupation or profession within the political subdivision do, by virtue thereof, agree to be bound by and subject themselves to the provisions, penalties and regulations promulgated under this chapter with the same force and effect as though they were residents of the political subdivision. Further, any individual engaged in an occupation within the political subdivision and an employee of a nonresidential employer may, for the purpose of this chapter, be considered a self-employed person, and in the event his or her tax is not paid, the political subdivision shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
(Ord. 5008. Passed 12-12-07.)
(a) The Collector shall be appointed by resolution of the political subdivision. It shall be the duty of the Collector to accept and receive payments of this tax and to keep a record thereof showing the amount received by him or her from each employer or self-employed person, together with the date the tax was received.
(b) The Collector is hereby charged with the administration and enforcement of this chapter and is hereby charged and empowered, subject to municipal approval, to proscribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provisions for the examination of payroll records of any employer subject to this chapter, the examination and correction of any return made in compliance with this chapter 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 consistent with the Local Taxpayers Bill of Rights under Act 50 of 1998. The procedures for filing any appeals relating to the imposed tax can be found in the Finance Office.
(c) 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. 5008. Passed 12-12-07.)
(a) In the event that any tax under this chapter remains due or unpaid 30 days after the due dates above set forth, the Collector may sue for the recovery of any such tax due or unpaid under this chapter, 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 such tax shall be calculated beginning with the due date of the tax and a penalty of 5% shall be added to the flat rate of such tax for nonpayment thereof. Where suit is brought for the recovery or this tax or other appropriate remedy undertaken, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.
(Ord. 5008. Passed 12-12-07.)
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