[Ord. 608, 12/29/1979, § 1[1]]
This Part 7 shall be known and may be cited
as the "Business Privilege Tax Ordinance."
[1]
Editor's Note: Continued without reenactment
by Ord. 832, 12/10/1985, § 2.
[Ord. 608, 12/29/1979, § 2; as amended
by Ord. 694, 11/10/1998, § 1(b); and by Ord. 723, 12/10/2002,
§ 1]
As used in this Part 7, unless the context indicates
clearly a different meaning, the following words shall have the meaning
set forth below:
The Borough of Beaver.
The carrying on or exercising, whether for gain
or for profit or otherwise, within the Borough, of any trade or business,
including but not limited to financial business, as defined below;
any profession, vocation, service, construction, communication or
commercial activity; the leasing or renting of personal property;
the leasing or renting of real property, or any part thereof, for
residential, commercial or governmental purposes; or the making of
sales to persons or rendering services from or attributable to an
office within the Borough or a place of business in the Borough.
Shall not include the business of any political
subdivision, or any employment for a wage or salary, or any business
upon which the power to levy a tax is withheld by law.
The services and transactions of banks and bankers, trust,
credit and investment companies, where 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.
Cash, credits and property of any kind or nature
received in or allocable or attributable to the Borough from any business
or by reason of any sale made, including resales of goods, wares or
merchandise or services rendered, or commercial or business transaction
had, within the Borough, without deduction therefrom on account of
the cost of property sold, materials used, labor, service or other
cost, interest or discount paid, or any other expense.
Gross receipts shall not include:
The proceeds of any sales which proceeds are subject to the Beaver mercantile tax [see Part 3 of this chapter].
The amount of any allowance made for goods,
wares or merchandise taken by a dealer as a trade-in or as part payment
for any other goods, wares and merchandise in the usual and ordinary
course of business.
In the case of a financial business, the cost
of securities and other property sold, exchanged, paid at maturity,
or redeemed, any money or credits received in repayment of advances,
credits and loans, but not to exceed the principal amount of those
advances, credits and loans and shall also exclude deposits.
In the case of a broker, the 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.
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.
Receipts or that portion of receipts 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
and not for the purpose of evading payment of this tax, and those
receipts which the Borough is prohibited from taxing by law.
Shall include both cash and credit transactions.
Any natural person, partnership, unincorporated association
or corporation, whether for profit or otherwise. Whenever used in
any provision prescribing a fine or penalty, the word "person," as
applied to partnerships, shall mean the partners thereof, and as applied
to corporations or to unincorporated associations, shall mean the
officers thereof.
The person duly elected by the Borough to perform duties
of tax collector or such person as may be appointed by Council to
perform those duties.
The twelve-month period from January 1 to December 31 of
the current calendar year for which tax returns are being made.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Any person who sells to dealers in or vendors of goods, wares
and merchandise.
[Ord. 608, 12/29/1979, § 3; as amended
by Ord. 636, 12/9/1986, § 2]
Every person engaged in any business in the
Borough, beginning with the calendar year of 1987, and thereafter,
shall pay a tax at a rate of 5 1/2 mills on each dollar of volume
of the gross receipts of that business, except that the gross volume
of wholesale business transacted by wholesale dealers in goods, wares
and merchandise is taxable at the rate of one mill as set forth in
Section 8 of the above Act of December 31, 1965, P.L. 1257, as amended.
[Ord. 608, 12/29/1979, § 4]
1.
Every person subject to the payment of the tax imposed
by this Part 7 shall compute his taxable gross receipts upon the actual
receipts received by him during the calendar year.
2.
Where a receipt in its entirety cannot be subjected
to the tax imposed by this Part 7 by reason of the provisions of the
Constitution of the United States or any other provision of law, including
the exemptions within this Part 7, the Tax Collector shall establish
rules and regulations and methods of allocation and evaluation so
that only part of that receipt which is properly attributable and
allocable to the doing of business within the Borough shall be taxed
under this Part 7. The Tax Collector may make the allocation with
due regard to the nature of the business concerned on the basis of
millage 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 or situated, or
by any other method or methods of calculation other than the foregoing,
calculated to effect a fair and proper allocation. Every person who
ceases to carry on a business during any tax year shall be required
to pay a business privilege tax only from the portion of the year
during which that business operates based upon the gross receipts
for the period from the beginning of the calendar year until that
business was terminated.
3.
Persons engaged in temporary, seasonal or itinerant
businesses shall pay tax upon the actual gross receipts received during
the period they were engaged in the work.
[Ord. 608, 12/29/1979, § 5]
1.
Every person subject to the tax imposed by this Part
7 shall immediately register with the Tax Collector, giving his name
and address, business address, and the nature of the business activity
in which he is engaged. That registration shall be filed with the
Collector on or before the first day of March of the tax year.
2.
Returns shall be made on a form furnished by the Tax
Collector, and every person making a return shall certify as to the
correctness of it.
3.
The return shall be filed with Tax Collector with each semiannual installment of tax as required in § 24-706. It shall show the gross receipts of his business from January 1 through June 30 or July 1 through December 31, as the case may be, and shall calculate the amount of tax due.
4.
Every person subject to the payment of the tax imposed
by this Part 7 who is engaged in a business, temporary, seasonal or
itinerant by its nature, shall, within seven days from the day of
completion of the business, file a return with the Tax Collector setting
forth his name, his business, his business address, and the amount
of his actual gross receipts during that temporary, seasonal or itinerant
business, and all other information as may be necessary in arriving
at the actual gross value of business during the tax period and shall
calculate the amount of tax due.
[Ord. 608, 12/29/1979, § 6]
Payment of the tax imposed by this Part 7 shall
be made semiannually, the first installment being on or before July
31 of each tax year for the tax due on the previous period from January
1 through June 30 of that tax year, and the succeeding second installment
shall be due on or before January 31 of the succeeding year for the
previous period from July 1 through December 31 of the tax year.
[Ord. 608, 12/29/1979, § 7]
1.
It shall be the duty of the Tax Collector to collect
and receive the taxes, fines and penalties imposed by this Part 7.
It shall also be his duty to keep a record showing the amount received
by him from each person paying the tax, and the date of that payment,
and the semiannual period for which the payment is made.
2.
The Tax Collector is charged with the administration
and enforcement of the provisions of this Part 7 and is empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part 7, including provision for the reexamination and correction
of returns, and payments alleged or found to be incorrect, or as to
which an overpayment is claimed or found to have occurred, and to
make refunds where necessary. Any person aggrieved by any decision
of the Tax Collector shall have the right to appeal to Court as in
other cases provided.
3.
The Tax Collector is authorized to compel the production
of books, papers and records, and the attendance of all person before
him, whether as parties or witnesses, who he believes to have knowledge
of those receipts.
4.
The Tax Collector is 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 directed and required to give to the Tax Collector the means, facilities
and opportunity for those examinations and investigations as are authorized
by this Part 7.
[Ord. 608, 12/29/1979, § 8; as amended
by Ord. 697, 4/13/1999, § 1(b)]
1.
If for any reason the tax is not paid when due in
each year, a delinquency penalty at the rate of 1% of the amount of
unpaid tax, for each month or fraction of a month during which the
tax remains due and unpaid, shall be added thereto and collected.
2.
If for any reason the tax is not paid when due in
each year, interest at the rate of 6% a year, payable at the rate
of 1/2 of 1% of the amount of the unpaid tax, for each month or fraction
of a month during which the tax remains due and unpaid, shall be added
thereto and collected.
3.
The Tax Collector may sue for the recovery of taxes
due and unpaid under this Part by suit brought before any District
Justice or the Court of Common Pleas of Beaver County. Where suit
is brought for the recovery of any such tax, the person liable for
the tax shall, in addition, be liable for the costs of collection
and the penalty and interest imposed in this section.
[Ord. 608, 12/29/1979, § 9]
1.
All taxes and interest collected or received under
this Part 7 shall be paid by the Tax Collector to the Borough.
2.
The Tax Collector shall furnish to the Borough at
the time he makes payment of taxes collected under this part a list
of the businesses making returns and the amount of taxes collected
from each.
3.
Exoneration for any tax may be granted by Council
to the Tax Collector in accordance with the laws governing collection
of other taxes.
[Ord. 608, 12/29/1979, § 10; as amended
by Ord. 621, 12/14/1983; and by Ord.
No. 852, 12/14/2021]
Whoever makes any false or untrue statement
on his return, or who refused to permit the inspection of the books,
records or accounts of any business in his custody or control when
the right to make that inspection by the Tax Collector or their appointee
was requested, and whoever fails or refuses to file a return required
by this Part or fails to obtain a license, shall, upon conviction,
be sentenced to pay a fine of not more than $300 and/or to be imprisoned
in Beaver County Jail for a period not to exceed 90 days for each
offense.
[Ord. 608, 12/23/1979, § 11]
Nothing contained in this Part 7 shall be construed
to empower the Borough to levy and collect the taxes imposed by this
Part 7 on any person or any business or any portion of any business
not within the taxing power of the Borough under the Constitution
of the United States and the laws and the Constitution of the commonwealth.
[Ord. 608, 12/29/1979, § 12]
The Tax Collector is authorized to accept payment
under protest of the amount of business privilege tax claimed by the
Borough in any case where the taxpayer disputes the validity or amount
of the Borough's claim for tax. If it is thereafter judicially determined
by a court of competent jurisdiction that the Borough has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer.
[Ord. 608, 12/29/1979, § 13]
In accord with Section 6 of Act 511 of 1965
(1965, P.L. 1257, as amended), the provisions of Ordinance 608 shall
become effective for the year 1980, 30 days after its enactment. In
the event it is reenacted or re-adopted by succeeding councils for
following years, it shall be in effect from January 1 through December
31 of that year.
[Ord. 608, 12/29/1979; as added by Ord. 694,
11/10/1998, § 1(c)]
The various provisions of this Part shall be
severable from each other, so that if any provision is finally determined
to be illegal or invalid, either generally or in a particular application,
the efficacy of the remaining provisions shall not be impaired.
[Added by Ord. No. 852, 12/14/2021]
Effective January 1, 2022, every person desiring to conduct
or to continue any business, as herein defined, within the Borough
shall on or before the 15th day of February of each tax year, or before
commencing business in any tax year, procure a business privilege
license for his or her place of business, or, if more than one, for
each of his or her places of business, in the office of the Tax Collector
who shall issue the license upon payment of a fee of $65 for each
place of business, or more than one, for each of his or her places
of business, in the Borough for each license year. The license shall
be conspicuously posted at the place of business or each of the places
of business of each such person at all times.
