(A) Each individual who shall have more than one occupation within the borough shall be subject to the payment of this tax on his or her principal occupation, and his or her principal employer shall deduct this tax and deliver to him or her evidence of deductions on a form to be furnished to the employer by the Collector, which form shall be evidence of deduction having been made, and when presented to any other employer shall be authority for such employer to not deduct this tax from the employee’s wages, but to include such employee on his or her return by setting forth his or her name, address and the name and account number of the employer who deducted this tax.
(B) In the event a person is engaged in more than one occupation, or an occupation which requires his or her working in more than one political subdivision during the calendar year, the priority of claim to collect such emergency and municipal services tax shall be in the following order: first, the political subdivision in which a person maintains his or her principal office or is principally employed; second, the political subdivision in which the person resides and works, if such a tax is levied by that political subdivision; third, the political subdivision in which a person is employed and which imposes the tax nearest in miles to the person’s home. The place of employment shall be determined as of the day the taxpayer first becomes subject to the tax during the calendar year. It is the intent of this provision that no person shall pay more than $52 in any calendar year as an emergency and municipal services tax, irrespective of the number of the political subdivisions within which such person may be employed within any given calendar year. In case of dispute, a tax receipt of the taxing authority for that calendar year declaring that the taxpayer has made prior payment shall constitute prima facie certification of payment to all other political subdivisions.
(Ord. 215, passed 2-7-2005)