This Article shall be known, referred to and
cited as the "Hempfield Township Business Privilege Tax Ordinance."
This Article is enacted under the authority
of the Local Tax Enabling Act, being the Act of December 31, 1965,
P.L. 1257, § 1 et seq., as amended (53 P.S. § 6901
et seq.).
Unless otherwise expressly stated, the following
words, phrases and/or terms shall have the meanings ascribed to them:
BUSINESS
The carrying on or exercising, whether for gain or profit
or otherwise, of any trade, profession, rendering of services, retail
sales or wholesale sales of tangible or intangible personal property
or goods, construction, independent contractors, financial businesses
permitted to be taxed by law, communications, rents, any commercial
activity and the like. "Business" shall not be construed to mean any
political subdivision, any employment for wages or salary and any
activity upon which the power to levy a tax is withheld by law.
COLLECTOR
The Collector of the taxes levied and imposed by this article.
FINANCIAL BUSINESS
The services and transactions of banks and bankers, trust,
credit and investment companies where the within levy is not prohibited
by law, holding companies, dealers, and brokers in money, credits,
commercial paper, bonds, notes, securities and stocks, monetary metals,
factors and commission merchants.
GROSS RECEIPTS
Moneys, value, cash, credits and property of whatever kind,
without any deductions on account of any costs of material, capital,
labor or any other type of expenses, received by those conducting
any business within Hempfield Township, Westmoreland County, Pennsylvania.
In the case of a broker, the term "gross receipts" shall mean gross
commissions earned. "Gross receipts" shall not be construed to mean
the following:
A.
The dollar volume of business transacted by
wholesale and retail dealers derived from the resale of goods, wares
and merchandise, taxes by any dealer as a trade-in or as part payment
for other goods, wares and merchandise, except to the extent that
the resale price exceeds the trade-in allowance.
B.
In the case of a financial business, the cost
of securities and other property sold, exchanged, paid at maturity
or redeemed and moneys or credits received in repayment of advances,
credits and loans but not to exceed the principal amount of such advances,
credits and loans, and shall also exclude deposits.
C.
In the case of a broker, any commissions paid
by him to another broker on account of a purchase or sales contract
initiated, executed or cleared in conjunction with such other broker.
D.
Receipts by dealers from sales to other dealers
in the same line where the dealer transfers title or possession at
the same price for which he acquired the goods, wares or merchandise,
as long as said dealers are not the parent or subsidiary organization
of the vendor or have no other affiliation or cooperative arrangement
with the vendor.
E.
Receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer, outside the limits of the Township of Hempfield and not for the purpose of evading payment of this tax and those receipts which the Township of Hempfield is prohibited from taxing by law. Such receipts shall be segregated as set forth in §
79-44B of this article.
PERSON
Any individual, partnership, limited partnership, corporation,
firm, association, broker, business association, joint venture or
any other type of entity doing business in Hempfield Township, Westmoreland
County, Pennsylvania.
TAXABLE YEAR
From January 1 to and including December 31 of each year.
There is herein levied and imposed upon all
persons engaged in any type of business activity in Hempfield Township,
Westmoreland County, Pennsylvania, a business privilege tax of .00025
on each dollar volume of annual gross receipts transacted by such
persons, subject to the limitation that no one person shall pay more
than $12,500 in taxes for one year. This limitation shall therefore
tax gross receipts of one person up to $50,000,000 in a calendar year
and any gross receipts for a calendar year in excess of $50,000,000
shall be exempt from taxes levied herein.
Within a reasonable time after the adoption
of this article, the Township Supervisors, by ordinance, shall appoint
a Tax Collector to provide for the collection of the tax levied by
this ordinance and to have all other powers necessary and incident
to the same, including the powers and duties specifically authorized
by law and this ordinance.
In addition to all other powers granted herein
or provided for by law, the Tax Collector shall have the following
powers and duties:
A. It shall be the duty of the Tax Collector to collect
all taxes, fines and penalties authorized, levied and/or imposed by
this article.
B. The Tax Collector is hereby empowered with the duty
to administer and enforce the provisions of this article and is herein
empowered to prepare, draft, print and distribute to persons tax return
forms, receipt forms and other forms necessary for the collection
of the tax levied herein and is further empowered to enforce this
article to carry out the administration of the tax collection process.
Nothing contained herein shall be interpreted to mean that the enforcement
of this article cannot be had by the Township Supervisors.
C. The Tax Collector is further empowered to provide
procedures for the examination and reexamination of tax returns to
ensure proper payment of the tax rate and amount of taxes due from
any person subject to tax.
D. The Tax Collector or his authorized agent is hereby
authorized to examine the books, papers and records of any taxpayer
or supposed taxpayer in order to verify the accuracy of any return
made or, if no return was made, to ascertain the tax due. Every such
taxpayer or supposed taxpayer is hereby directed and required to give
to the Tax Collector or his authorized agent the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized.
E. Any information gained by any Supervisor or other
official, employee or agent of the Township of Hempfield as the result
of any return, investigations, hearings or verifications required
or authorized by this article shall be confidential, except for official
purposes and except in accordance with proper judicial order or as
otherwise provided by law.
F. The Tax Collector and township officials hereby are
instructed and authorized to impound all returns, verifications and
records that come into his custody through the operation, administration
and enforcement of this article, with the exception of reporting to
township officials information necessary to enforce this article and
to assure the efficient and orderly administration of the tax collection
process.
[Amended 6-12-1989 by Ord. No. 89-13; 4-8-1996 by Ord. No.
96-4]
Any person who makes any false or untrue statement
on the tax return required to be filed by this article or who refuses
to permit examination and inspections of the books, records and/or
accounts of any business activity subject to the within tax or whosoever
fails or refuses to file a tax return as required by this article
or fails or refuses to pay the tax levied by this article when due
shall, when found by the District Justice to be in violation, be subject
to a civil fine not to exceed $600, plus all court costs and reasonable
attorney's fees incurred by Hempfield Township in the enforcement
of this article in a civil enforcement proceeding. Each day that a
person refuses to permit examination and/or inspection of the books,
records or accounts of any business activity subject to the within
tax shall constitute a separate enforceable offense. Furthermore,
each day that any person fails or refuses to file a return or fails
and refuses to pay the tax levied in this article when due shall constitute
a separate enforceable offense.
This Article shall not be effective until 30
days after its adoption. Taxes shall be due and payable on the gross
receipts for the calendar year 1983 and each and every calendar year
thereafter as herein prescribed.
The Board of Supervisors of Hempfield Township
is herein empowered to adopt any and all rules and regulations necessary
to implement the levy of the within tax.
The Township Supervisors shall be prohibited
from increasing the rate of taxation or the rate of the tax levy made
herein except by specific repeal of this article and the entire enactment
or adoption of a new ordinance in accordance with the Acts of the
General Assembly.