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Any trade, profession, business or activity of any type, kind or character, including services, domestic or other, carried on or performed within the City of Warren, for which compensation is charged or received, whether by means of salary, wages, commission or fees for services rendered. 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 , assessed on a pro rata basis, in accordance with the provisions of this article. Upon receipt of the exemption certificate and until otherwise instructed by the City or except as required by Subsection B(2), 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. 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 City of Warren during the tax year. 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 City for the year prior to the fiscal year for which the employee is requesting to be exempted from the tax.For purposes of this paragraph, "combined rate" shall mean the aggregate annual rate of the tax levied by the school district and the municipality.

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Any person who serves as a member of a reserve component of the armed forces and is called to active duty at any time during the taxable year.

Each employer within the City, as well as those employers situated outside the City but who engage in business within the City, is hereby charged with the duty of collecting the tax from each of his employees engaged by him or performing for him within the City 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 City.

The employer shall withhold from the person, for the first payroll period after receipt of the notification under Subsection B(2), 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.

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  1. Call 866 637-9345 for a plumber in Warren, PA. Roto-Rooter does plumbing & drain cleaning services 24/7 for all residential & commercial needs.

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