[Adopted 11-23-1981 by Ord. No. 984 (Ch. 882 of the 1982 Code)]
[1]
Editor's Note: Res. No. 602, passed September 14, 1981, adopted rules and regulations for the administration of the Business Privilege Tax. Copies of the resolution and the rules and regulations may be obtained, at cost, from the Assistant Borough Secretary.
This article shall be known and may be cited as the "Business Privilege Tax Ordinance" and is enacted pursuant to the authority of the Act of December 31, 1965, P.L. 1257, as amended.
As used in this article, except where the context clearly indicates a different meaning, the following terms shall have the meanings indicated:
BOROUGH
The Borough of Green Tree.
BUSINESS
Any activity carried on or exercised for gain or profit or otherwise in the Borough, including, but not limited to, the sale of merchandise or other personalty and/or realty, the performance of services and the rental of personalty and/or realty.
CALENDAR YEAR
January 1 to December 31, inclusive.
LICENSE YEAR
January 1 to December 31, inclusive.
PERSON
An individual, partnership, limited partnership, association, firm, corporation of any class and/or any other entity. Whenever used in a clause prescribing or imposing a penalty, "person," as applied to associations, means the partners or members thereof and, as applied to corporations, the officers thereof and, if there are no officers, the shareholders thereof.
TAX ADMINISTRATOR
The person, firm or entity appointed by Council to administer and collect the tax imposed by this article and shall include the deputies of such administrator.
TAX YEAR
January 1 to December 31, inclusive.
TAXPAYER
A person subject to the payment of the tax imposed by this article.
TEMPORARY BUSINESS, SEASONAL BUSINESS and ITINERANT BUSINESS
A business that is conducted in the Borough for less than 60 consecutive days.
WHOLESALE DEALER
A person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons.
A. 
There is hereby imposed for the tax year 1982 and for each tax year thereafter a tax for general revenue purposes on the privilege of doing business in the Borough. The rate of such tax is 1 1/2 mills on each dollar (i.e., $1.50 per $1,000) of the whole or gross volume of business, except that the rate of tax on business transacted by wholesale dealers or wholesale vendors in the Borough shall be one mill on each dollar (i.e., $1 per $1,000) of the whole or gross volume of business. Any nonwholesale business of such a wholesale dealer or wholesale vendor shall be taxed at the general rate of 1 1/2 mills per dollar.
B. 
In imposing the tax calculated under § 310-28A, no business privilege tax shall be due and owing on the dollar volume of business in excess of the sum of $167,000,000 which is transacted by any retail dealer or wholesale dealer during any calendar year.
[Added 12-6-2010 by Ord. No. 1654[1]]
[1]
Editor's Note: This ordinance also provided it would be first effective for any and all business privilege tax due and payable in 2011.
A. 
Every person subject to the payment of the tax imposed by this article who has commenced his or her business at least one full calendar year prior to the beginning of any tax year shall compute his or her annual estimated whole or gross volume of business upon the actual amount of the whole or gross receipts of the business received by or credited to him or her during the preceding calendar year.
B. 
Every person subject to the payment of the tax imposed by this article who has commenced his or her business before the beginning of the tax year but after the beginning of the full calendar year prior to the tax year shall compute his or her annual estimated whole or gross volume of business for the tax year by taking the monthly average of whole or gross receipts received by or credited to him or her during that period of the prior calendar year during which he or she transacted or conducted business and multiplying the same by 12.
C. 
Every person subject to the payment of the tax imposed by this article who has commenced his or her business subsequent to the beginning of the tax year shall compute his or her annual whole or gross volume of business upon the actual whole or gross amount of receipts received by or credited to him or her during the tax year.
D. 
Every person subject to the payment of the tax imposed by this article who engages in a business which is temporary, seasonal or itinerant shall compute his or her estimated whole or gross volume of business upon the actual amount of the whole or gross receipts received by or credited to him or her during the period he or she engages in such temporary, seasonal or itinerant business.
E. 
Every person who ceases to carry on a business during a tax year after having paid the business privilege tax for the entire year shall, upon making proper application to the Tax Administrator, be entitled to receive a refund of the pro rata amount of the tax paid based upon the period of time he or she was not in business during the tax year. If a person who discontinues business during any tax year does so before payment of his or her tax becomes due for such tax year, he or she shall be permitted to apportion his or her tax for such tax year and shall pay an amount to be computed by multiplying his or her gross receipts for the preceding full calendar year by a fraction whose numerator shall be the number of months such person was in business during the tax year and whose denominator shall be 12.
The business of any agency of the United States or of the commonwealth or its political subdivisions, any employment for wage or salary and/or any business upon which the power to levy is withheld by law, shall not be subject to the tax imposed by this article. The activities of an independent contractor shall not be considered as employment for wage or salary.
A. 
The whole or gross volume of business upon which the tax imposed by this article is computed shall include the gross consideration credited to or received by the taxpayer which is attributed or allocable to business conducted in the Borough, without deduction therefrom on account of the costs of property sold, materials used, labor, service or other costs, interest or discount paid or any other expense or cost of doing business.
B. 
The following shall not be included in the computation of whole or gross volume of business:
(1) 
The dollar volume of business transacted by wholesale and retail dealers derived from the resale of goods, wares and merchandise taken by such a dealer as 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;
(2) 
Refunds, credits or allowances given by a taxpayer to a purchaser on account of defects in goods, wares or merchandise returned; and
(3) 
Taxes collected as agent for the United States or the commonwealth and/or its political subdivisions.
C. 
Where the whole or gross volume of business in its entirety cannot be subject to the tax by reason of the Constitution of the United States or any other law, only that part of the whole or gross volume of business which is properly allocable or attributable to business conducted or rendered in the Borough shall be taxed under this article.
D. 
The taxpayer, to obtain the exclusions and deductions set forth in this section, shall keep books and records of his or her business so as to show clearly, accurately and separately the amount of such sales and services which he or she is entitled to deduct from the gross volume of business as provided in this section.
Each taxpayer shall keep full, complete and accurate books and records of accounts of the business conducted or rendered by him or her in the Borough, including a full, complete and accurate account of the gross consideration or other thing of value credited to, received in, allocable to or attributed to business conducted or rendered in the Borough. Such books and records shall disclose in detail the gross receipts and other data pertaining to the taxpayer's gross volume of business and shall be sufficiently complete to enable the Tax Administrator or his or her deputy to verify all transactions. The Administrator or his or her deputy is hereby authorized to examine, inspect and/or copy all books, papers and records of any person subject to or supposed to be subject to the tax imposed by this article, and such taxpayer shall produce the same for the inspection, review and/or copying of the Administrator or his or her deputy at such times and places as specified by the taxpayer and/or his or her deputy.
A. 
Every return shall be made upon a form prescribed and/or furnished by the Tax Administrator, in which the taxpayer shall set forth his or her name, the name of his or her business, the address of such business and such other information as may be required by the Administrator. Every person making a return shall certify the correctness thereof by certification or declaration.
B. 
Every person subject to the tax imposed by this article who has commenced his or her business at least one full calendar year prior to any tax year, shall, on or before May 15 of such tax year, file with the Administrator, together with the payment of the tax due, a return setting forth the estimated whole or gross volume of business for the tax year based on the actual whole or gross volume of business transacted in the prior calendar year in accordance with § 310-29A.
C. 
Every person subject to the tax imposed by this article who has commenced his or her business less than one full calendar year prior to the beginning of any tax year shall, on or before May 15 of such tax year, file with the Administrator, together with payment of the tax due, a return setting forth the estimated whole or gross volume of business for the tax year calculated in accordance with § 310-29B.
D. 
Every person subject to the tax imposed by this article who has commenced business subsequent to the beginning of any tax year shall, on or before January 31 of the year immediately following the tax year, file a return, together with payment of the tax due, with the Administrator, such return containing the actual whole or gross amount of business transacted by him or her calculated under § 310-29C.
E. 
Every person subject to the payment of the tax imposed by this article who engages in a business which is temporary, seasonal or itinerant shall, on or before January 31 of the year immediately following the tax year, file a return, together with payment of the tax due, with the Administrator, such return containing the actual whole or gross amount of business transacted by him or her as calculated under § 310-29D.
The tax imposed by this article shall be due and payable on the date on which the taxpayer is required to file a return as set forth in § 310-33. If the tax is not paid on such date, the taxpayer shall be charged a penalty of 10%, plus an additional 1% per month or fractional part of a month from the date the tax is due and payable until paid. The penalty and interest shall become part of the tax and shall be collectible in the same manner as the tax.
After the effective date of this article (Ordinance No. 984, adopted November 23, 1981), any person wishing to conduct or to continue to conduct any business in the Borough shall file with the Tax Administrator an application for a business privilege license and shall pay a fee of $10 for the initial license and $10 for each renewal thereof.
The license issued, as required by § 310-35, shall be conspicuously posted in the place of business for which such license is issued and shall remain in effect for the license year or fraction of the year for which the license was issued. In cases where more than one place of business is conducted, a separate license shall be issued for each place of business. Any taxpayer who is in default in payment of the tax imposed by this article and any penalty or interest therefor shall be refused a license until the tax is paid in full.
A. 
The Tax Administrator is hereby charged with the duties of administering this article and collecting and receiving the taxes, interest, fines and penalties imposed by this article. The Administrator shall keep a record showing the amount received by him or her from each person paying the tax and the date of such receipt. The Administrator may delegate his or her authority under this article, with the approval and consent of Council, to a deputy or deputies.
B. 
The Administrator is hereby:
(1) 
Authorized, with the approval and consent of Council, to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the examination and correction of returns and payments alleged or found to be incorrect or as to which any overpayment is claimed or found to have occurred; and
(2) 
Charged with enforcing this article and any rules and/or regulations promulgated pursuant to this article.
C. 
If the person to be assessed neglects or refuses to make a return, the Administrator or his or her deputy shall assess such person on such an amount of the whole or gross volume of business as the Administrator or his or her deputy deems reasonable and appropriate. In all cases of assessment, the Administrator or his or her deputy shall give the party assessed a notice, which shall state the amount of the business privilege tax assessed against such person.
D. 
The Administrator or his or her deputy is hereby authorized to compel:
(1) 
The production of books, papers, records and/or writings and documents of any kind, of any person subject or supposed to be subject to the tax imposed by this article, for his or her review, inspection or copying; and
(2) 
The attendance of all persons before him or her, whether as parties or witnesses, whom he or she believes to have knowledge of such books, papers, records, documents and/or writings or knowledge of the business transacted by any taxpayer in the Borough.
E. 
The Administrator or his or her deputy is hereby authorized to examine, review, inspect or copy the books, papers, records and/or writings and documents provided for in Subsection D hereof; to examine, review or inspect 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 the Administrator or his or her deputy the means, facilities and opportunity for such examinations and investigations as are authorized in this section.
F. 
The Administrator shall, with the consent and approval of Council, establish rules and regulations and methods of allocation and evaluation so that only that part of a receipt received or credited during the tax year which is properly attributable and allocable to the doing of business in the Borough shall be taxed under this article. The Administrator may make such allocation with due regard to the nature of the business concerned on the basis of the division of the receipt according to the number of jurisdictions in which it may be taxed, the ratio of the value of the property or assets of the taxpayer owned and situated in the Borough to the total property or assets of the taxpayer wherever owned and situated, or to any other method of calculation other than the foregoing, calculated to effect a fair and proper allocation.
Any information gained by the Tax Administrator, his or her deputy or any other official, agent or employee of the Borough as a result of any return, investigation, hearing or verification required or authorized by this article shall be confidential, except in accordance with proper judicial order or as otherwise provided by law.
A. 
The Tax Administrator or his or her deputy may, in the name of the Borough, institute proceedings against any person who violates any of the provisions of this article.
B. 
If for any reason the tax is not paid when due and suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection thereof and the interest and penalties imposed by this article.
This article shall become effective on January 1, 1982, and shall remain in effect thereafter from year to year on a calendar-year basis.
A. 
Nothing contained in this article shall be construed to authorize the Borough to levy and collect the tax imposed by this article on a person, a business or any portion of a business not within the taxing power of the Borough under the Constitution of the United States and the laws and constitution of the commonwealth.
B. 
If the tax or any portion thereof imposed on a person under this article shall be held by any court of competent power or jurisdiction to be in violation of the Constitution of the United States, the laws and constitution of the commonwealth or any other law, the decision of the court shall not affect or impair the right to impose the tax or the validity of the tax so imposed on the person as provided in this section.
No person shall conduct, transact or engage in any of the businesses subject to the tax imposed by this article without having first secured a business privilege license; fail to file a tax return; refuse to produce books and records for inspection, review or copying as may be required by the Tax Administrator or his or her deputy; or willfully file a false return.
See Chapter 1, General Provisions, § 1-2, for the general penalty provisions of this Code.