Part 2
Occupational Privilege Tax

§24-201 Authority of Enactment.

This Part is enacted under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. §6901 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.

(Ord. 99-05, 5/-/1999, §1)

§24-202 Definitions.

1.    The following words and phrases, when used in this Part shall have the meanings ascribed to them in this Section, except when the context or language clearly indicates or requires a different meaning.

Individual - any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the Township of Wolf.

Occupation - any trade, profession, business, or undertaking of any type, kind or character, including services, domestic or other, carried on or performed within the corporate limits of the Township of Wolf for which compensation is charged or received, whether by means of salary wages, commissions or fees for services rendered.

Employer - 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.

Tax - the occupation privilege tax in the amount of $10 levied by this Part.

(Ord. 99-05, 5/-/1999, §2)

§24-203 Levy.

The Township of Wolf hereby levies and imposes on each occupation engaged in by individuals within its corporate limits during each fiscal year an occupation privilege tax. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Township of Wolf. The tax shall remain in force from year to year until the rate is subsequently changed or the tax is discontinued by ordinance of the Board of Supervisors.

(Ord. 99-05, 5/-/1999, §3)

§24-204 Amount of Tax.

Beginning with the first day of January, 2000, each occupation as hereinbefore defined, engaged in within the corporate limits of the Township of Wolf shall be subject to an occupation privilege tax in the amount of $10 per annum, said tax to be paid by the individual so engaged.

(Ord. 99-05, 5/-/1999, §4)

§24-205 Exemption from Tax.

Any individual whose income from all occupations during the fiscal year, including occupations outside the Township of Wolf, is less than $1,000 shall be exempt from such tax.

(Ord. 99-05, 5/-/1999, §5)

§24-206 Duty of Employers.

Each employer within the Township of Wolf, as well as those employers situated outside the Township of Wolf but who engage in business within the Township of Wolf, is hereby charged with the duty of collecting from each of his employees engaged by him and performing services for him with the Township of Wolf the said tax of $10 per annum and making a return and payment thereof to the Administrator. 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 such services are performed within the Township of Wolf.

(Ord. 99-05, 5/-/1999, §6)

§24-207 Returns.

Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to him by the Administrator. Each employer in filing this return and making payment of the tax withheld from his employees shall be entitled to retain a commission calculated at the rate of 2% of the gross tax due and payable, provided that such tax is colleted and paid over by the employer on or before the date hereinafter set forth. It is further provided that if the employer fails to file said return and pay said tax, whether or not he makes collection thereof from the 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 though the tax had originally been levied against him.

(Ord. 99-05, 5/-/1999, §7)

§24-208 Dates for Determining Tax Liability and Payment.

Each employer shall use his employment records from the first day of January to the thirtieth day of June, inclusive, for determining the number of employees from whom said tax shall be deducted and paid over to the Administrator on or before July 30, of the same year. Each employer shall use his employment records from July 1 to December 31, inclusive, as to employees engaged after July 1, who have not previously paid this tax, for determining the number of employees from whom said tax shall be deducted and paid over to the Administrator on or before January 30, the following year.

(Ord. 99-05, 5/-/1999, §8)

§24-209 Individuals Engaged in More Than One Occupation.

All self-employed individuals who perform services of any kind, engage in any occupation or profession within the Township of Wolf 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 or deductions on a form to be furnished to the employer by the Administrator, which form shall be evidence of deduction having been made and when presented to any other employer shall be authority for such employer not to 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.

(Ord. 99-05, 5/-/1999, §9)

§24-210 Self-Employed Individuals.

All self-employed individuals who perform services of any kind, engage in any occupation or profession within the Township of Wolf shall be required to comply with this Part and pay the tax to the Administrator on or before July 30 of each year, or on or before January 30 of the following year, if he commences an occupation after June 30, of a given year.

(Ord. 99-05, 5/-/1999, §10)

§24-211 Employers and Self-Employed Individuals Residing Beyond the Corporate Limits of the Township of Wolf.

All employers and self-employed individuals residing or having their place of business outside of the Township of Wolf, but who perform services of any type or kind, or engage in any occupation or profession with the Township of Wolf do by virtue thereof agree to be bound by and subject themselves to the provisions, penalties and regulations promulgated under this Part with the same force and effect as though they were residents of the Township of Wolf. Further, any individual engaged in an occupation within the Township of Wolf and an employee of a nonresident employer may, for the purposes of this Part, be considered a self-employed person, and in the event this tax is not paid, the Township shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.

(Ord. 99-05, 5/-/1999, §11)

§24-212 Administration of Tax.

1.    It shall be the duty of the Administrator 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.

2.    The Administrator is hereby charged with the administration and enforcement of this Part and is hereby charged and empowered to prescribe, adopt, promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Part including provisions for the examination of the payroll records of any employer subject to this Part; the examination and correction of any return made in compliance with this Part and any payment alleged so found to be incorrect, or as to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Administrator shall have the right to appeal to the Court of Common Pleas of Lycoming County as in other cases provided.

3.    The Administrator is hereby authorized to examine the books and payrolls 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 Administrator the means, facilities and opportunity for such examination.

(Ord. 99-05, 5/-/1999, §12)

§24-213 Suits for Collection.

1.    In the event that any tax under this Part remains due or unpaid 30 days after the due dates above set forth, the Administrator may sue for recovery of any such tax due or unpaid under this Part together with interest and penalty.

2.    If for any reason the tax is not paid when due, interest at the rate of 6% on the amount of said tax shall be calculated beginning with the due date of tax and a penalty of 5 % 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 therefor shall, in addition, be responsible and liable for the costs of collection.

(Ord. 99-05, 5/-/1999, §13)

§24-214 Fine and Penalty.

Whoever makes any false or untrue statement on any return required by this Part, or refuses inspection of his books, records or accounts in his custody and control setting forth the number and employees subject to this tax who are in his employment, or whoever fails or refuses to file any return required by this Part, upon conviction thereof in an action commenced before a district justice in the manner provided for the enforcement of summary offenses by the Pennsylvania Rules of Criminal Procedure, shall be sentence to a fine of not more than $1,000 plust costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 90 days. 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 of any employer who has failed or refuses to file a return required by this Part.

(Ord. 99-05, 5/-/1999, §14; as amended by Ord. 2004-1, 3/8/2004)