The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates or requires a different meaning:
BUSINESS
Carrying on or exercising, whether for gain or profit or
otherwise, within the Borough of West View any trade, business (including
but not limited to financial business as hereinafter defined), profession,
vocation, service, construction, communication or commercial activity,
or making sales to persons or rendering services from or attributable
to an office or place of business in the Borough of West View. "Business"
shall not include the following: any business which is subject to
the Borough of West View mercantile tax, the business of any political
subdivision, any employment for a wage or salary or any business from
which the power to levy a tax is withheld by law.
FINANCIAL BUSINESS
The services and transaction of banks and bankers, trusts
and credit and investment companies and where not prohibited by law,
holding companies, dealers and brokers in money, credit, commercial
paper, bonds, notes, securities and stocks, monetary metals, factors
and commission merchants.
GROSS RECEIPTS
Cash, credits or property of any kind or nature, received
in or allocable or attributable to the Borough of West View from any
business or by reason of any sales made, including resales of goods,
wares or merchandise taken by a dealer as a trade-in or as part payment
for other goods, wares or merchandise, or services rendered, or commercial
or business transactions had within the Borough of West View without
deduction therefrom on account of the cost of property sold, materials
used, labor, service or other costs, interest or discount paid or
any other expense.
A.
"Gross receipts" shall exclude:
(1)
The amount of any allowance made for goods, wares or merchandise
taken by a dealer as a trade-in or as partial payment for other goods,
wares and merchandise in the usual and ordinary course of his business.
(2)
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.
(3)
In the case of a broker, any portion of the fees or commission
paid by him to another broker or salesperson on account of a purchase
or sales contract initiated, executed or cleared in conjunction with
such other broker.
(4)
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 acquires the goods, wares or merchandise.
(5)
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 Borough of West View, and not for the purpose of evading the payment of this tax and those receipts which the Borough of West View is prohibited from taxing by law. Such receipts shall be segregated as set forth in §
260-42C of this article.
B.
"Gross receipts" shall include both cash and credit transactions.
PERSON
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
proscribing a fine or a penalty, the word "person," as applied to
partnership, shall mean the partners thereof and, as applied to corporations
or unincorporated associations, shall mean the officers thereof.
TAX COLLECTOR
The person, firm or corporation appointed by the Town Council
of the Borough of West View to administer the provisions of this article.
TAX YEAR
The twelve-month period beginning January 1, 1978, to and
including December 31, 1978, and each succeeding twelve-month period.
Every person engaging in any business in the Borough of West
View beginning with the Borough fiscal year on January 1, 1978, and
concluding December 31, 1978, and annually thereafter, shall pay an
annual tax at the rate of 3/4 mill ($0.00075) on each dollar of volume
of the gross annual receipts thereof; provided, nevertheless, that
said earnings are greater than $1,000 per annum.
The person making the return shall, at the time of filing the
return, pay the amount of tax shown as due thereon to the Tax Collector.
Whoever makes any false or untrue statement of his return or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control when the right to make such
inspection by the Tax Collector is requested and whoever fails or
refuses to file a return required by this article shall, upon conviction
before an Alderman or Magistrate, be sentenced to pay a fine of not
more than $300 for each offense and, in default of payment of said
fine, be imprisoned in the Allegheny County Jail for a period not
exceeding 30 days for each offense.
The Tax Collector is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the Borough
of West View in any case where the taxpayer disputes the validity
or the amount of the Borough of West View claims for this tax. If
it is hereafter judicially determined by a court of competent jurisdiction
that the Borough of West View has been overpaid, the amount of the
overpayment shall be refunded to the taxpayer.
The provisions of this article, pursuant to a waiver of the
North Hills School District, shall become effective January 1, 1978,
and shall remain in effect through December 31, 1978, and thereafter
from year to year on an annual Borough fiscal-year basis.