 |
Ordinance #286 of the Borough of Southmont enacted January 12, 1976, provides for payment of an Occupational Privilege Tax. The current rate is $52.00 per year by each person who received payment for services performed within the Borough, including self-employed persons. "Occupation" means any trade, profession, business, service or undertaking of any kind carried on or performed within the Borough of Southmont for which payment is received, whether by salary, ages, commissions or other things of value. Employers are required to withhold the tax from the wages of any employee unless the employee can furnish a receipt for payment by another employer of proof that the occupational privilege tax has been paid to another political subdivision. Employers are to make payments to the Central Tax Bureau. Fines and penalties are provided in the Ordinance for failure to make returns, for false returns and for failure to pay the tax.
|
