Source: https://www.ecode360.com/13037542
Timestamp: 2019-04-24 05:53:49+00:00

Document:
§ 195-4 Responsibility for development of procedures to implement policy.
§ 195-5 Availability of copies of Local Taxpayer Bill of Rights.
§ 195-6 Protection of confidential information.
§ 195-8 Adoption by reference.
§ 195-11 Levy of tax; use of tax; maximum amount.
§ 195-12 Exemption and refunds.
§ 195-13 Duty of employers to collect.
§ 195-15 Dates for determining tax liability and payment.
§ 195-17 Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 195-18 Nonresidents subject to tax.
§ 195-19 Administration of tax.
§ 195-20 Suits for collection.
§ 195-21 Violations and penalties.
Editor's Note: The taxation legislation of the Township of Loyalsock is set forth from time to time by resolution or ordinance of the Board of Supervisors. Copies of all current taxation legislation is kept on file by the Township Secretary for examination and inspection by the public.
As a local taxing authority, the Board recognizes the Township's responsibility to comply with the requirements of the Tax Reform Act of 1998.
All non-real estate taxes, including per capita; occupation, occupation assessment and occupation privilege; income and net profits; business gross receipts; privilege amusements or admissions; and any other tax authorized by the Local Tax Enabling Law.
Taxpayer rights and the Township's obligation during an audit or administrative review of the taxpayer's books or records.
Administrative and judicial procedures for a taxpayer to appeal or seek review of a tax decision.
Procedures for filing and processing refund claims and taxpayer complaints.
The Board shall ensure that taxpayers are notified about the Township's Local Taxpayer Bill of Rights any time they are contacted regarding assessment, audit, determination, review and collection of any tax other than property tax.
Preparation and dissemination of the required notice of availability of the Local Taxpayer Bill of Rights.
Preparation of a Local Taxpayer Bill of Rights.
Preparation of a procedure for the Township to request information from a taxpayer.
Establishment of an administrative appeals process.
Development of the form, content, process and deadlines for taxpayers to file a tax appeal petition.
Formulation of rules of practice and procedure for hearings.
The Township shall respond to taxpayer requests for the Local Taxpayer Bill of Rights by making copies available at the Township offices or mailing at Township expense.
Information obtained by the Township as a result of an audit, return, report, investigation, hearing or verification shall be confidential. If a violation of confidentiality is committed by an officer or employee of the Board, she or he shall be subject to fines and dismissal from office or discharge from employment.
The Township establishes the following administrative process to receive and make determinations on petitions from taxpayers relating to assessment, determination or refund of an eligible tax: Review or hearing and decision by a local tax appeals board appointment by the Board, consisting of three to seven members, including joint local tax appeal boards with other political subdivisions.
Attachment No. 1, Taxpayers Bill of Rights Disclosure Statement, is adopted herein, as if fully set forth at length.
Attachment No. 2, Loyalsock Township Tax Appeal Information and Regulations, is adopted herein, as if fully set forth at length.
Editor's Note: Attachments are on file and available at the Township offices or for mailing upon taxpayer request.
Editor's Note: This ordinance also repealed the present occupation privilege tax as of 1-1-2009 and provided that nothing herein shall be construed to repeal the imposition and collection of an occupation privilege tax, plus applicable penalties and interest, for calendar years 2005, 2006, 2007 and 2008 and all prior calendar years, plus applicable penalties and interest, for calendar years as the same exist prior to this amendment, and, further that the tax imposed by said ordinance shall be effective on January 1, 2009.
This article may be known and may be cited as the "Local Services Tax."
Compensation as this term is defined in Section 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913, as amended.
The net income from the operation of a business, profession, or other activity, as this term is defined in Section 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1251, § 13, as amended, 53 P.S. § 6913, as amended.
The area within the corporate limits of the Township of Loyalsock.
The local services tax at the rate fixed in § 195-11 of this article.
For specific revenue purposes, an annual tax is hereby levied and assessed, commencing January 1, 2008, upon the privilege of engaging in an occupation with a primary place of employment within the Township of Loyalsock during the tax year. Each natural person who exercises such privilege for any length of time during any tax year shall pay the tax for that year in the amount of $52, assessed on a pro rata basis, in accordance with the provisions of this article. Five dollars of the $52 assessed shall be distributed to the Loyalsock School District, with the remaining $47 collected for the sole benefit of the Township of Loyalsock.
Property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa. C.S. Ch. 85, Subch. F (relating to homestead property exclusion).
This tax is in addition to all other taxes of any kind or nature heretofore levied by the political subdivision. The tax shall be no more than $52, on each person for each calendar year, irrespective of the number of political subdivisions within which a person may be employed.
A person seeking to claim an exemption from the local services tax may annually file an exemption certificate with the political subdivision and with the person's employer affirming that the person reasonably expects to receive earned income and net profits from all sources within the political subdivision of less than $12,000 in the calendar year for which the exemption certificate is filed. In the event the political subdivision utilizes a tax collection officer, it shall provide a copy of the exemption certificate to that officer. The exemption certificate shall have attached to it a copy of all the employee's last pay stubs or W-2 forms from employment within the political subdivision for the year prior to the fiscal year for which the employee is requesting to be exempted from the tax. Upon receipt of the exemption certificate and until otherwise instructed by the political subdivision or except as required by Subsection B(2), the employer shall not withhold the tax from the person during the calendar year or the remainder of the calendar year for which the exemption certificate applies. Employers shall ensure that the exemption certificate forms are readily available to employees at all times and shall furnish each new employee with a form at the time of hiring. The exemption certificate form shall be the uniform form provided by the political subdivision. The political subdivision may establish procedures for claiming the exemption as provided above.
If a person who claimed an exemption for a given calendar year from the tax becomes subject to the tax for the calendar year under Subsection B(2), the employer shall withhold the tax for the remainder of that calendar year. The employer shall withhold from the person, for the first payroll period after receipt of the notification under Subsection B(2), a lump sum equal to the amount of tax that was not withheld from the person due to the exemption claimed by the person under this subsection, plus the per payroll amount due for that first payroll period. The amount of tax withheld per payroll period for the remaining payroll periods in that calendar year shall be the same amount withheld for other employees. In the event the employment of a person subject to withholding of the tax under this subsection is subsequently severed in that calendar year, the person shall be liable for any outstanding balance of tax due, and the political subdivision may pursue collection under this article.
Refunds. The Board of Supervisors, in consultation with the Collector and DCED, shall establish procedures for the processing of refund claims for any tax paid by any person who is eligible for exemption, which procedures shall be in accord with provisions of the General Municipal Law relating to refunds of overpayments and interest on overpayments. Refunds made within 75 days of a refund request or 75 days after the last day the employer is required to remit the tax for the last quarter of the calendar year, whichever is later, shall not be subject to interest. No refunds shall be made for amounts overpaid in a calendar year that do not exceed $1. A request for refund shall be made within three years of the due date for filing the tax return, or one year after payment of the tax, whichever is later. If no return is required, the request shall be made within three years after the due date for payment of the tax or within one year after actual payment of the tax, whichever is later. The Board of Supervisors or the Collector shall determine eligibility for exemption and provide refunds to exempt persons.
No employer shall be held liable for failure to withhold the tax or for the payment of the withheld tax money to the political subdivision 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. Further, an employer shall not be liable for payment of the local services tax in an amount exceeding the amount withheld by the employer if the employer complies with the provisions of Subsection B of § 195-12 of this article and this section and remits the amount so withheld in accordance with this article.
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 article 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 article, 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.
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 from each employer or self-employed person, together with the date the tax was received.
The Collector is hereby charged with the administration and enforcement of this article and is hereby charged and empowered, subject to municipal approval, to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the examination of payroll records of any employer subject to this article, the examination and correction of any return made in compliance with this article 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.
If for any reason the tax is not paid when due, interest at the rate of 10% 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 of this tax or other appropriate remedy undertaken, the individual liable therefore shall, in addition, be responsible and liable for the costs of collection.
Whoever makes any false or untrue statement on any return required by this article, or whoever refuses inspection of the books, records or accounts in his or her custody and control, setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by this article shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not less than $100 nor more than $1,000 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by this article.
The provisions of this article are severable, and in the event that any provision, section, sentence, clause or part of this article shall be held invalid, illegal or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect or impair the remaining provisions, sections, sentences, or clauses, it being the intent of the Board of Supervisors that the remainder of this article remain in full force and effect.

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