[Ord. 689, 12/19/1979, § 107-1]
As used in this Part, the following terms shall have the meanings
indicated:
Any activity carried on or exercised for gain or profit within
the Borough of Hatboro including, but not limited to, any occupation,
trade, profession, vending, leasing, business, vocation, or other
commercial activity. Business shall not include any business conducted
by a nonprofit corporation or association organized for religious,
charitable or educational purposes, or any temporary business, or
the leasing of fewer than five units.
The calendar year.
Any individual 18 years or older, partnership, association,
or corporation; whenever used in any clause prescribing or imposing
a penalty, the term "person" as applied to partnerships and associations
shall mean the partners or members thereof, and as applied to corporations
shall mean the officers thereof.
Any business that is conducted for less than 60 calendar
days in any one calendar year.
[Ord. 689, 12/19/1979, § 107-2; as amended by Ord.
744, 3/26/1984, § 1]
1.
There is hereby levied for the period January 1, 1980, through December
31, 1980, and thereafter annually, a tax or registration fee on all
businesses in the Borough of Hatboro.
A.
Beginning in the year 1980, and annually thereafter, every person
desiring to engage in or to continue to engage in any business shall,
on or before the 31st day of March in each license year prior to the
first day of commencing business in any such license year, file a
tax return and obtain a business license from the Borough of Hatboro
and pay a tax in the amount set forth in the schedule herein.
B.
New businesses shall pay a tax and obtain a license within 45 days
of commencement of business.
2.
The effective date of this Part is January 1, 1980.
3.
Such license shall be issued by the Borough Secretary upon payment
of said tax or license fee and shall be conspicuously posted in the
place of business of every such person at all times.
[Ord. 689, 12/19/1979, § 107-3; as amended by Ord.
718, 1/8/1982, § 107-3; by Ord. 728, 12/27/1982, § 107-3;
by Ord. 744, 3/26/1984, § II; and by Ord. 772, 1/27/1986,
§ 107-3]
1.
The rate of tax on any business shall be based upon the gross volume
of that business for the calendar year immediately preceding the license
year and shall be computed as follows:
A.
For all businesses having a gross volume of business of more than
$4,000 and less than $10,000: $27.50.
B.
For all businesses having a gross volume of business of more than
$10,000 and less than $50,000: $165.
C.
For all businesses having a gross volume of business of more than
$50,000 and less than $100,000: $286.
D.
For all businesses having a gross volume of business of more than
$100,000 and less than $500,000: $412.50.
E.
For all businesses having a gross volume of business in excess of
$500,000: $632.50.
F.
A new business replacing an existing business shall pay a tax based
on gross volume of business of the business it replaces for the preceding
year.
[Ord. 689, 12/19/1979, § 107-4; as amended by Ord.
772, 1/27/1986, § 107-4]
All manufacturing businesses shall pay a registration fee of
$250 for their business license.
[Ord. 689, 12/19/1979, § 107-5]
1.
Every person who conducts business within the Borough must file a
tax return with the Borough on or before March 31, 1980, and annually
thereafter. Such return must be filed on forms provided by the Borough
and shall include a description of the business engaged in and the
gross receipts for the preceding calendar year.
2.
Failure to file a return or filing of an incorrect or fraudulent
return shall be a violation of this Part and shall subject the person
responsible to the penalties set forth herein.
3.
The truth of said return must be certified under penalty of law by
the person responsible for filing the return.
4.
Every person must, upon demand of the Borough, submit a copy of said
person's federal income tax return for the year involved to verify
the correctness of the return.
5.
In the event any person fails to file a tax return within the time
specified, the Borough shall assess a tax in the amount estimated
by the Borough which shall become immediately due.
[Ord. 689, 12/19/1979, § 107-6; as amended by Ord.
907, 9/23/1996, § 24-506]
1.
The Borough may sue for the recovery of taxes or license fees due
and unpaid under this Part in the same manner as other Borough debts
are collected.
2.
If, for any reason, any tax or license fee hereby imposed is not
paid when due in each year, a penalty of 10% of the amount of the
unpaid tax or license fee shall immediately be added and collected.
3.
Any person who fails or refuses to procure a business license when
so required under this Part, who fails to pay the tax or license fee
required under this Part or who fails to keep his license conspicuously
posted at his place of business as required herein, shall, upon conviction,
be sentenced to pay a fine of not more than $600 plus costs for each
offense, and in default of payment of said fine and costs, shall be
imprisoned for a period of not more than 30 days for each offense.
[Ord. 689, 12/19/1979, § 107-7]
It is hereby declared to be the intention of the Council that
the taxes and license fees imposed under this Part shall be in addition
to any and all other taxes and license fees imposed by the Borough
of Hatboro.
[Ord. 689, 12/19/1979, § 107-8]
Nothing contained in this Part shall be construed to empower
the Borough of Hatboro to levy or collect the tax or license fee hereby
imposed on any person or any business or any privilege, or any portion
of any business, not within the taxing power of the Borough of Hatboro
under the Constitution of the United States or the Constitution or
laws of the Commonwealth of Pennsylvania.
[Ord. 689, 12/19/1979, § 107-9]
This Part is enacted under the authority vested in the Borough
by the Act of December 31, 1965, P.L. 1257, as amended, known as the
"Local Tax Enabling Act," 53 P.S. § 6924.101 et seq.
