Source: https://ecode360.com/14364146
Timestamp: 2018-09-26 10:49:41
Document Index: 38656546

Matched Legal Cases: ['§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282', '§ 282']

Township of White, PA Local Services Tax
Ch 282 Art V Local Services Tax
§ 282-37 Title.
§ 282-38 Definitions.
§ 282-39 Levy of tax.
§ 282-40 Exemption and refunds.
§ 282-41 Duty of employers to collect.
§ 282-42 Returns.
§ 282-43 Dates for determining tax liability and payment.
§ 282-44 Self-employed individuals.
§ 282-45 Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 282-46 Nonresidents subject to tax.
§ 282-47 Administration of tax.
§ 282-48 Suits for collection.
§ 282-49 Violations and penalties.
§ 282-50 Interpretation.
§ 282-51 Repealer.
§ 282-52 Effective date.
[Adopted 11-28-2007 by Ord. No. 1027]
Chapter 282: Taxation Article V Local Services Tax
This article and any supplements and amendments thereto shall be known and may be cited as the "White Township Local Services Tax Ordinance."
The person, public employee or private agency designated by the White Township Board of Supervisors to collect and administer the tax herein imposed.
Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the Township of White.
The area within the corporate limits of the Township of White, County of Indiana, Commonwealth of Pennsylvania.
The local services tax at the rate fixed in § 282-39 of this article.
Township of White, County of Indiana, Commonwealth of Pennsylvania.
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 White 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. This tax may be used solely for the following purposes as the same may be allocated by the Board of Supervisors from time to time:
Emergency services, which shall include fire services, emergency medical services, and/or police services;
The political subdivision shall use no less than 25% of the funds derived from the tax for emergency services. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Township of White. 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 maybe employed.
A person seeking to claim an exemption from the local services tax may annually file an exemption certificate with the Township of White and with the person's employer affirming that the person reasonably expects to receive earned income and net profits from all sources within the Township of White of less than $12,000 in the calendar year for which the exemption certificate is filed. In the event the Township of White 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 Township of White 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 Township of White, except as required by Subsection B(2) of this section, 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.
With respect to a person who claimed an exemption for a given calendar year from the tax, upon notification to an employer by the person or by the Township of White or the Collector, that the person has received earned income and net profits from all sources within the Township of White equal to or in excess of $12,000 in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer's payment to the person of earned income within the municipality in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the local services tax from the person under Subsection B(3) of this section.
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) of this section, 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) of this section, 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 who are subject to the tax. In the event the employment of a person subject to withholding of the tax under this clause is subsequently severed in that calendar year, the person shall be liable for any outstanding balance of tax due, and the Township of White may pursue collection under this article.
Refunds. The Township of White, 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 White or the Collector shall determine eligibility for exemption and provide refunds to exempt persons.
Employer charged to collect tax. Each employer within the Township of White, as well as those employers situated outside the Township of White but who engage in business within the Township of White, is hereby charged with the duty of collecting the tax from each of his employees engaged by him or performing for him within the political subdivision and making a return and payment thereof to the Collector. Further, each employer is hereby authorized to deduct this tax for each employee in his or her employ, whether said employee is paid by salary, wage or commission and whether or not all such services are performed within the Township of White.
Pro rata assessment of tax. A person subject to the tax shall be assessed by the employer a pro rata share of the tax for each payroll period in which the person is engaging in an occupation. The pro rata share of the tax assessed on the person for a payroll period shall be determined by dividing the rate of the tax levied for the calendar year by the number of payroll periods established by the employer for the calendar year. For purposes of determining the pro rata share, an employer shall round down the amount of the tax collected each payroll period to the nearest 1/100 of a dollar. Collection of the tax shall be made on a payroll-period basis for each payroll period in which the person is engaging in an occupation, except as provided in Subsection D of this section. For purposes of this subsection, "combined rate" shall mean the aggregate annual rate of the tax levied by the school district and the municipality.
Limit on collection. No person shall be subject to the payment of the local services tax by more than one political subdivision during each payroll period.
Principal employer. In the case of concurrent employment, an employer shall refrain from withholding the tax if the employee provides a recent pay statement from a principal employer that includes the name of the employer, the length of the payroll period and the amount of the tax withheld and a statement from the employee that the pay statement is from the employee's principal employer, and the employee will notify other employers of a change in principal place of employment within two weeks of its occurrence. The employee's statement shall be provided on the form approved by DCED.
Maximum tax payment. 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 maybe employed. The political subdivision shall provide a taxpayer a receipt of payment upon request by the taxpayer.
Employer nonliability. No employer shall be held liable for failure to withhold the tax or for the payment of the withheld tax money to the Township of White 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 § 282-40B of this article and this section and remits the amount so withheld in accordance with this article.
Remitting tax. Employers shall be required to remit the local services taxes 30 days after the end of each quarter of a calendar year.
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 Township of White shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
Duties of Collector. 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 of self-employed person, together with the date the tax was received.
Administration and enforcement by Collector. 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, locally identified as Chapter 282, Article III, of the Code of the Township of White Township, adopted February 24, 1999, as amended.
Collector's right to examine records. 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.
Unpaid taxes. In the event that any tax under this article 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 article, together with interest and penalty.
Penalties and interest for nonpayment. 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 of this tax or other appropriate remedy undertaken, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.
Nothing contained in this article shall be construed to empower the Township of White to levy and collect the tax hereby imposed on any occupation not within the taxing power of the political subdivision under the Constitution of the United States and the laws of the Commonwealth of Pennsylvania.
The tax imposed by this article shall be effective on January 1, 2008, and all calendar years thereafter unless repealed or modified by ordinance of the Township of White.