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1. Nothing contained herein shall be considered to repeal by implication or otherwise the provisions of any earned income and net profits tax ordinance(s) previously enacted as it may apply to earned income and net profits of taxpayers prior to the effective date of this Part, which shall remain in full force and effect with respect to such earned income and net profits.
2. Subject to valid enactment of this Part without appeal, all provisions of any prior ordinance or parts thereof inconsistent herewith are hereby modified, amended and repealed by the provisions of this Part which shall thereafter govern the taxation of such earned income and net profits.
(Ord. 12-05-2011.01, 12/5/2011, Art. I)
PART 2
LOCAL SERVICES TAX
LOCAL SERVICES TAX
The provisions of § 6924.301 of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6924.301, as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania, are incorporated herein by reference thereto; except to the extent that options are provided in said § 6924.301, this Part designates the options selected, and except as and where hereinafter specifically provided otherwise.
(Ord. 12-05-2011.02, 12/5/2011, §II)
As used in this Part, the following terms shall have the meanings indicated, unless a different meaning clearly appears from the context:
COMBINED RATE - the aggregate annual rate of the local services tax levied by a school district and a municipality located in whole or in part within the school district.
COMPENSATION - salaries, wages, commissions, tips, bonuses, fees, gross receipts or any other earned income.
EMPLOYER - any person, partnership, limited partnership, unincorporated association, institution, trust, corporation, governmental agency, or any other body engaged in business or situated in the Township of Lamar, Clinton County, Pennsylvania, employing one or more employees engaged in any occupation.
OCCUPATION - any livelihood, job, trade, profession, business or enterprise of any kind, including services, domestic or other, for which monetary compensation is received or charged.
TAX ADMINISTRATOR - the employee, agent, appointed tax collector, elected tax collector, Tax Collection Agency or other person to whom the Supervisors of the Township of Lamar has assigned or delegated responsibility for the audits, assessment, determination or administration of an eligible tax. Unless and until modified by future resolution, the Keystone Central School District Tax Office (KCSD Tax Office) is hereby designated to be the tax administrator of the local services tax.
TAXPAYER - any natural person liable for the tax levied by this Part.
(Ord. 12-05-2011.02, 12/5/2011, §II)
A tax for the provision of police services, emergency services and road construction and/ or maintenance for the calendar year 2012 and each successive year thereafter shall be imposed on each resident as follows:
A. General Rule. Except as hereinafter provided, every employee shall pay the sum of $52 for the calendar year 2012 and each successive year thereafter.
B. Low-Income Exemption. Every employee of the Township of Lamar whose total earned income and net profits from all sources is less than $12,000 per annum shall be exempt from the local services tax herein imposed.
C. Military Exemption. There shall be exempt from the imposition of the local services tax members of a reserve component of the Armed Forces called to duty and honorably discharged veterans who served in any war or armed conflict who are blind, paraplegic, or a double or quadruple amputee as a result of military service or who are 100% disabled from a service-connected disability.
(Ord. 12-05-2011.02, 12/5/2011, §II)
Except as herein provided, each employer within the Township of Lamar, as well as those employers situated outside the Township of Lamar, but who engage in business within the Township, is hereby charged with the duty of collection from each of his employees engaged by him and performing for him within the Township of Lamar the said tax of $52 per annum and making a return and payment thereof to the KCSD Tax Office. Further, except as herein provided, each employer is hereby authorized to deduct this tax from each employee in his employ, whether said employee is paid by salary, wages, or commission.
(Ord. 12-05-2011.02, 12/5/2011, §II)
1. Combined Rate Cases. With respect to a person subject to the local services tax at a combined rate, 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.
2. Concurrent Employment. 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 claim to collect the local services tax shall be in the following order:
A. The political subdivision in which a person maintains his/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.
(Ord. 12-05-2011.02, 12/5/2011, §II)
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