This article shall be known and may be cited
as the "Township of Pine Business Privilege 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 any trade or commercial activity, in the renting
of real estate, or in the providing of professional services or other
services or sales for profit in the Township or receiving income from
stock dividends or capital gains from sale of stock. A profession
or vocation or any rendering of personal services in any capacity,
except as an employee of another. The occurrence of a transaction
or business event within the Township or operation of a place of business
within the Township shall be evidence of existence of a business.
Whenever used in any section prescribing and imposing a penalty, the
term "business" shall mean the partners or members thereof and, as
applied to corporations, the officers thereof.
COLLECTOR
The Collector of business privilege 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 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
within 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 or methods of calculation
other than the foregoing, calculated to effect a fair and proper allocation.
SERVICE
Any act benefiting in a financial compensation.
TAX YEAR
The twelve-month period of January 1 to 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 a service providing business shall, before commencing business, procure a business privilege license for each occupation or business location in the Township. Application is required once only 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 set forth in Chapter
A144 (Fees) of the Code of the Township of Pine. The business privilege license is not assignable.
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 business
privilege 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.
Owners, lessors and rental agents of all real
estate in the Township shall annually supply the Township with the
names and addresses of all current occupants, in writing, and of new
occupants within 30 days of lease or occupancy.