Ordinance # 083-3
Be it ordained by the Council of the Borough of Bolivar, Westmoreland County, Pennsylvania, as follows:
Section one. Definitions
The following words and phrases when used in this Ordinance shall have the meanings ascribed to them in this section, except where the content or language clearly indicates or requires a different meaning:
a. Individual shall mean any person, male or female, engaged in any occupation, trade or profession, in the Borough of Bolivar.
b. Occupation shall mean any trade, profession, business, or undertaking of any type, kind or character, including services, domestic or other, carried on or performed in the Borough of Bolivar for which compensation is charged or received whether by means of salary, wage, commissions or fees for services rendered.
c. Employer shall mean an individual, partnership, association, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage commission or other compensation basis. including a self-employed person.
d. Tax shall mean the Occupation Privilege Tax in the amount of ten dollars ($10.00) levied by this Ordinance.
e. Tax Collector shall mean the Tax Collector of the Borough of Bolivar under whose direction his tax shall be enforced.
f. Borough shall mean the area within the boundaries of Bolivar Borough.
g. He, His, or Him shall mean and indicate the singular and plural number as well as male, female, and neuter gender.
Section Two. Levy
The Borough of Bolivar levies and imposes on each occupation engaged in by individuals within the Borough of Bolivar during the calendar year of 1984 and each calendar year thereafter an occupation privilege tax. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Bolivar.
Section Three. Amount of Tax.
Beginning with the first day of January 1984, each occupation as hereinbefore defined, engaged in within the Borough of Bolivar shall be subject to an occupation privilege tax in the amount of ($10.00) per annum, said tax to be paid by the individual so engaged during any portion of each calendar year in which the tax is effective. the tax will not be pro-rated.
Section Four. Duty of Employers
Each employer within the Borough of Bolivar as well as those employers situate outside the Borough of Bolivar, but who engage in business within the Borough of Bolivar, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Borough of Bolivar, the said tax or ten dollars ($10.00) per annum and making a return and payment thereof to the Tax Collector. Further, 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 and whether or not part or all such services are performed within the Borough of Bolivar.
Section Five. Returns
Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied by the Tax Collector. Each employer in filing this return and making payment of the tax withheld from his employees shall be entitled to return a commission calculated at the rate of two per centum (2%) of the gross tax due and payable, provided that such tax is collected and paid over by the employer on or before the dates hereinafter set forth. It is further provided that if the employer fails o file said return and pay said tax whether or not he makes collection thereof to file said salary, wages or commissions paid by him to said employee, the employer shall be responsible for the payment of the tax in full without deducting a commission, and as through the tax had originally been levied against home.
Section Six. Dates for Determining Tax Liability and Payment
Each employer shall in each calendar year use his employment record from the first day of January to the thirty-first day of March for determining the number of employees from whom said tax shall be deducted and paid over to the Tax Collector on or Before April 30. Supplemental reports shall be made by each employer on July 31, Oct 31, and January 31 of t following calendar year of new employees as reflected on his employment records from April 1 to June 30, July 1 to September 30 and October 1 to December 31. Payments on these supplemental reports shall be made on July 31, October 31, and January 31 of the following calendar year, respectively, provided however, that in the year 1984, the initial period for determining the number of employees shall begin January 1 1984.
Section Seven Individual Engaged in More Than One Occupation.
a. Each individual who shall have more than one occupation within the Borough of Bolivar shall be subject to the payment of this tax on his principal occupation and his principal employer shall deduct this tax and deliver to him evidence of deductions on a form to be furnished to the employer by the Tax 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 return by setting forth his 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 required his working in more than one political subdivision during the calendar year, the priority of claim to collect such occupational privilege tax shall be in the following order;
First, the political subdivision in which a person maintains his 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 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 ten dollars ($10.00) in any calendar year as an occupational privilege tax, irrespective of the number of 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 which constitutes prime-facie certification of payment to all other political subdivisions.
c. deduction or non-deduction and reporting by employers shall be in accordance with Section 7 (a).
Section Eight: Self Employed Individuals
All self-employed individuals who perform services of any type or kind, engaged in any occupation or profession within the Borough of Bolivar, shall be required to comply with this Ordinance and pay the tax to the Tax Collector on April 30 of the calendar year, or as soon thereafter as he engages in an occupation. In the event a self-employed person is engaged in more than one occupation within or without the Borough of Bolivar or an occupation which requires his working in more than one political subdivision during the year, reporting priority of claims and prima-facie certification of payment shall be in accordance with Section 7 (a) and (b).
Section Nine Employers and Self- Employed Individuals Residing Beyond the Boundaries of the Borough of Bolivar
All employers and self-employed individuals residing or having their place of business outside of the Borough of Bolivar, but who perform services of any type or kind, or engage in any occupation or profession within the Borough of Bolivar, do by virtue thereof agree to be bound by and subject themselves to the provisions, penalties, and regulations promulgated under this Ordinance with the same force and effect as though they were residents of the Borough of Bolivar. Further, any individual engaged in an occupation within the Borough of Bolivar and an employee of a nonresident employer may, for the purpose of this Ordinance, be considered a self-employed person, and in the event this tax is not paid, the Borough of Bolivar shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
Section Ten. Administration of Tax
a. It shall be the duty of the Tax 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.
b. The Tax Collector is hereby charged with the administration and enforcement of this Ordinance and is hereby charged and empowered to describe, adopt, promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Ordinance, including provisions for the examination and correction of any return made in compliance with this Ordinance and any payment alleged or found to be incorrect, or as to which overpayment is claimed or found to have occurred, or payment made by a taxpayer who is engaged in a business or occupation or businesses or occupations within the Borough of Bolivar from which he derives in the aggregate less than one thousand dollars ($1,000.0) per year gross income. Any person earning less than one thousand ($1,000.00) gross income shall be entitles to a refund the following taxable year upon proper notification to the Tax Collector.
c. The Tax 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 it no return was made, to ascertain the tax due. Each employer is hereby directed and required to give the Treasurer the means, facilities and opportunity for such examination.
Section Eleven: Suits for Collection
a. In the event that any tax under this Ordinance remains due or unpaid thirty (3) days after the due dates above set forth, the Tax Collector may sue for the recovery of any such tax due or unpaid under this Ordinance together with interest and penalty.
b. If for any reason the tax is not paid when due, interest at the rate of six percent (6%) on the amount of said tax shall be calculated beginning with the date of said tax and a penalty of ten percent (10%) shall be added to the flat rate of said tax for nonpayment thereof. Where suit is brought for the recovery of this tax, the individual liable therefore shall in additional be responsible and liable for the costs of collection.
Section Twelve Fine and Penalty
Whoever makes any false or untrue statement on any return required by this Ordinance, or who refuses inspection of his 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 Ordinance, shall, upon a summary conviction before a District Justice be sentenced to pay a fine of not more than three hundred dollars ($300.00) for each offense. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business or any employer who has failed or refused to file a return required by this Ordinance.
Section Thirteen Validity
The provisions of this Ordinance are severable and if any of its provisions shall be held invalid or unconstitutional, the decision of the Court shall not affect or invalidate any of the remaining provisions. It is hereby declared to be the legislative intent that this Ordinance would have been adopted if such illegal, invalid or unconstitutional provision had not been included herein.
Section Fourteen Saving Clause
a. Nothing contained in this Ordinance shall be construed to empower the Borough of Bolivar to levy and collect the tax hereby imposed on any occupation now within the taxing power of the Borough under the Constitution of the United States and the laws of the Commonwealth of Pennsylvania.
b. If the tax hereby imposed under the provisions of this Ordinance shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the laws of the Commonwealth of Pennsylvania as to any individual, the decision of the court shall not affect or impair the right to impose or collect said tax, or the validity of the tax so imposed on other persons or individuals as herein provided.
Section Fifteen - All Ordinances or parts of Ordinances inconsistent herewith are hereby repealed.
Enacted into Law as Ordinance # 3 this 19 day of May 1983.
Paul W. Mundorff
Original Ordinance in Vault