This article shall be known and may be cited
as the "Township of Pine Mercantile Tax Ordinance."
For the purposes of this article and unless
otherwise expressly stated, the following words and phrases shall
have the meanings as defined below:
BUSINESS
Any person, individual, partnership, limited partnership,
association, trust, firm, corporation, or any other entity engaged
in whole or in part in sales, by wholesale or retail, or in the restaurant
industry for profit. Whenever used in any section prescribing and
imposing a penalty, the term "person," as applied to associations,
shall mean the partners or members thereof and, as applied to corporations,
the officers thereof.
COLLECTOR
The Collector of mercantile tax for the Township of Pine
appointed in accordance with the provisions of this article.
GROSS RECEIPTS
The value of all cash, credits or property received which
is attributable to the carrying on of a business or occupation in
the Township, undiminished by any costs of doing business. A receipt
generally will be considered attributable to the Township if any part
of the transaction takes place within the Township or is directed
in any part from an office or place of business or occupation within
the Township. Where a receipt in its entirety cannot be subject to
the tax imposed by this article by reason of the provisions of the
Constitution of the United States or any other provision of law, including
the exemptions listed in this article, the Collector shall establish
rules and regulations and methods of allocation and evaluation so
that only that part of such receipt which is properly attributable
and allocable to the doing of business in the Township shall be taxed
hereunder. The Collector may make such 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 Township to the total property
or assets of the taxpayer, wherever owned and situated, or any other
method of calculation other than the foregoing, calculated to effect
a fair and proper allocation.
QUALIFIED REAL PROPERTY
A residential real property owned and occupied as the primary
domicile of an active volunteer.
[Added 6-5-2023 by Ord. No. 401]
REAL ESTATE TAX
A tax levied upon real property located within the Township
of Pine by action of its Board of Supervisors as authorized by the
Township of Pine's Home Rule Charter and the Commonwealth of Pennsylvania's
Second Class Township Code (at 53 P.S. § 68205).
[Added 6-5-2023 by Ord. No. 401]
TAX YEAR
The twelve-month period of January 1 through December 31.
TOWNSHIP
The municipal government or the land within the geographical
boundaries of the Township of Pine, Allegheny County, Pennsylvania,
depending upon the context.
Any person desiring to engage in wholesale or retail sales or operation of a restaurant shall, before commencing business, procure a mercantile License for each occupation or business location in the Township. Application is required only once for each occupation or business location by the submission of a completed application for commercial registration and the payment of a fee as indicated on that application and as specified in Chapter
A144 (Fees) of the Code of the Township of Pine. The mercantile license is not assignable.
Beginning with the tax year 1979, effective
July 1, 1979, and annually for tax years thereafter, the Township
hereby imposes a mercantile tax in the manner and at the rate hereinafter
set forth.
A. Businesses operating a restaurant or place where food,
drink or refreshments are sold, whether or not the same are incidental
to some other business or occupation, at the rate of one mill or $0.001
on each dollar of gross receipts ($1 on each $1,000 of gross receipts).
B. Wholesale vendors at the rate of 0.75 mill or $0.00075
on each dollar of wholesale gross receipts ($0.75 on each $1,000 of
gross receipts).
C. Retail vendors at the rate of one mill or $0.001 on
each dollar of gross receipts ($1 on each $1,000 of gross receipts).
The business gross receipts tax return must
include all required information and must be properly executed by
the responsible party.
The business gross receipts tax return must
be filed on or before April 15 for that current year of January 1
through December 31. Extensions are not granted, regardless of if
a federal income tax extension has been applied for or granted. If
the gross receipts of the prior year are known, but the federal tax
return has not yet been filed, the business gross receipts tax return
must be filed on or before April 15, with tax payment, and a copy
of the federal application for extension of time to file a return
attached. The supporting documentation for the business gross receipts
tax return must be sent at the time the federal tax return is filed.
If the gross receipts of the prior year are unknown, the business
gross receipts tax return must be filed on or before April 15, with
tax payment calculated using the preceding year's gross receipts.
An amended business gross receipts tax return must then be filed,
with supporting documentation, when the federal tax return is filed.
Payment of any additional tax is due with the amended return, including
penalty and interest on the amount of unpaid tax to the date of payment.
Refunds will be made by the Township if the actual gross receipts
are less than the tax paid with the original filing.
Tax payment, as indicated on the completed business
gross receipts tax return, must be made with the filing of that return,
including applicable payment and interest.
Supporting schedules and/or documents shall
be attached to the business gross receipts tax return if the business
has been in operation in the Township for at least one full year.
Verification shall be provided through attachment of page one of federal
forms 1040, 1065, 1120, 1120S or Schedules C, E, F or K-1.
Whoever fails or refuses to procure a mercantile
license; or whoever fails or refuses to file a business gross receipts
tax return; or makes any false or untrue statement on the business
gross receipts tax return; or who refuses to permit inspection of
the records of any business in his or her custody or control and whoever
violates any other provision of this article shall, upon conviction
before any District Justice, be sentenced to pay a fine of not more
than $300 plus costs of prosecution for each offense. This shall be
in addition to any other remedies available to the Township.