Source: https://ecode360.com/9967845
Timestamp: 2019-11-18 21:14:13
Document Index: 602483027

Matched Legal Cases: ['§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 172', '§ 8102', '§ 101', '§ 172']

Township of Penn, PA Local Services Tax
Ch 172 Art II Local Services Tax
§ 172-13 Title.
§ 172-14 Legislative Authority.
§ 172-15 Purpose.
§ 172-16 Definitions.
§ 172-17 Levy of tax.
§ 172-18 Exemption and refunds.
§ 172-19 Duty of employers to collect.
§ 172-20 Returns.
§ 172-21 Dates for determining tax liability and payment.
§ 172-22 Self-employed individuals.
§ 172-23 Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 172-24 Nonresidents subject to tax.
§ 172-25 Duty of Collector; administration and enforcement of tax.
§ 172-25.1 Recovery of unpaid tax; interest; penalty for nonpayment.
§ 172-25.2 Violations and penalties.
§ 172-25.3 Interpretation; validity.
Township of Penn, PA / Part II: General Legislation / Taxation
[Adopted 11-19-2007 by Ord. No. 841[1]]
Editor's Note: This ordinance also repealed former Art. II, Emergency and Municipal Services Tax, adopted 12-19-2005 by Ord. No. 812.
This article shall be known and may be cited as the "Township of Penn Local Services Tax Ordinance."
The purpose of this article is to provide revenue for police, fire and emergency services; road construction and maintenance; the reduction of property taxes; and such other purposes as may be specified for such tax from time to time by the laws of the Commonwealth of Pennsylvania.
Compensation, as determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"[1] and regulations in 61 Pa. Code Part I, Subpart B, Article V[2] (relating to personal income tax), not including, however, wages or compensation paid to individuals on active military service. Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971. Any housing allowance provided to a member of the clergy shall not be taxable as earned income.
The net income from the operation of a business, profession or other activity (except from corporations), determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Part I, Subpart B, Article V[3] (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
The area within the corporate limits of the Township of Penn.
The local services tax at the rate fixed in § 172-17 of this article.
Editor's Note: See 72 P.S. § 8102-c.
Editor's Note: See 61 Pa. Code § 101.1 et seq.
The Township of Penn hereby levies and imposes on every individual engaging in an occupation within the jurisdictional limits of the Township of Penn a tax in the amount of $52 per annum, beginning the first day of January 2008, and continuing on a calendar basis annually thereafter, until modified or repealed by subsequent ordinance.
This tax may be used solely for the following purposes as the same may be allocated by the Township of Penn from time to time:
Refunds. The Township of Penn, 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. The Township of Penn 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 § 172-18 of this article and this section and remits the amount so withheld in accordance with this article.
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 by him to an employee, except as provided hereafter in this article, the employer shall be responsible for the payment of the tax in full as though the tax had been originally levied against the employer.
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. In the event a person is engaged in more than one occupation, that is, concurrent employment, or an occupation which requires that the person work 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:
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 to the Court of Common Pleas of Westmoreland County after exhausting any administrative remedies, as in other cases provided.
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 custody and control setting forth the number of employees subject to this tax who are in his 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 more than $600 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.