[Adopted 1-17-2019 by Ord. No. 19-02]
This Part may be known and cited as the "Business Privilege Tax Ordinance of 2019" imposed under the authority of Act 511 of 1965, P.L. 1257, and its amendments, known as the "Local Tax Enabling Act."
A. 
Definitions. The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
BUSINESS, TRADES, OCCUPATIONS, and PROFESSIONS
Those enterprises engaged in by printers; lithographers; processors; hotel operators; motel operators; warehousemen; upholsterers; doctors; lawyers; dentists; engineers; architects; chemists; chiropractors; chiropodists; morticians; certified public accountants; public accountants; promoters; factors; real estate brokers; barbershop operators; beauty shop operators; cleaning; pressing and dyeing establishment operators; laundry and launderette operators; shoe repair shop operators; tailors; seamstresses; electrical, plastering, bricklaying, carpentry, heat, ventilation, plumbing and painting contractors; contractors engaged in the class of heavy building or other construction of any kind of in the alteration, maintenance or repair thereof; repairers of electrical, electronic, and automotive machinery or equipment or other machinery and equipment and other wares and merchandise; and all other businesses, trades, occupations and professions in which there is offered any goods or services to the general public or a limited number thereof.
GROSS RECEIPTS
The term gross receipts is defined to be the receipts garnered by the business during the prior yearly calendar period, January 1 to December 31. In the cases of a new business or a business not completing a full year of business during the prior calendar year, gross receipts should be determined by taking the gross receipts garnered while in business the prior year divided by the number of months in business times 12. It is on this figure that the business will calculate its liability for that tax year.
NEW BUSINESS
Any business which has opened for operation during a tax year beginning after January 1, 2019. The business shall calculate their potential gross receipts for that period by multiplying their first FULL month of gross receipts times the number of months that are remaining in that first calendar year. The annual gross receipt threshold for taxation referenced in § 24-706A shall also be prorated for that year as well, by dividing the threshold by 12 and multiplying this factor by the number of full months remaining in the year. If the estimated gross receipts for the year exceed this figure the business shall pay the tax based on the following formula: Number of months in business in that calendar year x (times) $66.66. The result of this calculation will be the tax due for that calendar year.
[Amended 3-17-2022 by Ord. No. 22-03]
PERSON
Any individual, partnership, limited partnership, association, or corporation.
SERVICE
Any act or instance of helping or benefiting another for a consideration.
TAX COLLECTOR
The agency collecting the business privilege tax on behalf of Jackson Township.
TAX YEAR
The twelve-month period beginning the first day of January.
TEMPORARY, SEASON OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.
TOWNSHIP
The Township of Jackson, Butler County, Pennsylvania.
B. 
Word usage. The terms as hereinbefore defined in the definitions of "business, trade, occupation, and profession" and "person" in this section shall not include the following: employees, agencies of the government of the United States or of the Commonwealth of Pennsylvania or nonprofit corporations or associations organized solely and exclusively for religious, educational or charitable purposes and not conducting any regular or established business competing commercially with any other person subject to the tax herein imposed.
Any person who advertises a business address or telephone number located in the Township or who maintains a place of business within the Township shall be deemed to be doing business within the Township for purposes of this Part, but any person who believes he/she is not so engaged may appeal to the Township Board of Supervisors for a determination of his/her status.
For the tax year beginning January 1, 2019, and each year thereafter, the Township hereby imposes an annual business privilege tax and registration requirements in the manner and at the fees and rates hereinafter set forth.
A. 
Every person desiring to continue to engage in or hereafter to begin to engage in a business, trade, occupation, or profession at an actual place of business in the Township shall, on or before the commencement of the tax year or prior to commencing business in such tax year, make application for registration for each place of business in the Township with the Tax Collector unless he/she has previously registered. Such registration needs to be made only once by the completion of an application furnished by the Tax Collector. Each application of registration shall be signed by the applicant if a natural person, and in the case of an association or partnership by a member of partner thereof, and in the case of a corporation by an officer thereof. Each applicant shall receive a certificate of registration from the Tax Collector, which shall not be assignable. In the case of loss, defacement, or destruction of any certificate, the person to whom the certificate was issued shall apply to the Tax Collector for a new certificate, for which a fee of $2 shall be charged.
B. 
If the Township Board of Supervisors learns of any person who is doing business in the Township without having registered as required in this section, it shall forward the name to the Tax Collector, who shall then add the name of the person so reported to the tax roll.
C. 
If the Tax Collector learns of any person who is doing business within the Township without having registered with him/her, he/she shall transmit the name of that person to the Township Board of Supervisors, who shall in turn direct him/her to add the name to the tax roll.
D. 
Any person whose name is added to the tax roll under either of the two subsections immediately above shall be subject to the provisions of § 24-704.
A. 
Every person engaging in a business, trade, occupation, or profession in the Township who maintains a place of business therein with over $150,000 of gross receipts shall pay an annual business privilege tax for the tax year beginning January 1, 2019, in the sum of $800. Beginning January 1, 2022, and each year thereafter, every person engaging in a business, trade, occupation, or profession in the Township who maintains a place of business therein with over $300,000 of gross receipts shall pay an annual business privilege tax in the sum of $800.
[Amended 3-17-2022 by Ord. No. 22-03]
B. 
Whenever a business is begun during the taxable year, upon registering as required by § 24-705, the person shall pay a tax proportional to the period remaining in the taxable year.
C. 
The tax shall become due and payable on July 15 of each calendar year.
D. 
Said tax shall be paid to the Tax Collector within 30 days from the date the same shall become due.
A. 
It shall be the duty of the Tax Collector to collect and receive the fees, taxes, fines, and penalties imposed by the Part. It shall also be his/her duty to keep a record showing the amount received by him/her from each person paying the tax and the date of such receipt.
B. 
The Tax Collector is hereby authorized and directed to make and keep such records, prepare such forms, make such regulations and take such other measures as may be necessary or convenient to carry this Part into effect.
A. 
All taxes due and unpaid under this Part shall be collected by the Tax Collector as other delinquent personal taxes are now collected, with the assistance of the Borough Solicitor, when requested.
B. 
All taxes due under this Part shall bear interest at the rate of 1% per month or fractional part of a month, from the day they are due and payable until paid. If any taxpayer shall neglect or refuse to make any return or payment as herein required, an additional 10% of the amount of the tax shall be added by the Tax Collector and collected.
All taxes, interest, and penalties collected or received under the provisions of this Part shall be paid into the treasury of the Township for the use and benefit of the Township.
Nothing contained in this Part shall be construed to empower the Township to levy and collect the taxes hereby imposed on any person not within the taxing power of Jackson Township under the laws or Constitution of the United States and/or, in the alternative, the Constitution and the laws of the Commonwealth of Pennsylvania.
This Part shall go into effect 31 days after its enactment. The tax levied hereunder shall be imposed for the calendar year 2019 and for each calendar year thereafter.
The validity of any present resolution or ordinance or part of any resolution or ordinance providing for or relating to the imposition, levy, or collection of any other tax imposed by the Township or any ordinance or resolution which may under even date herewith or may hereinafter by passed by or approved the Jackson Township Board of Supervisors shall not be affected or impaired or otherwise contradicted or diminished by anything contained in this Part.