[Adopted 2-7-1983 by Ord. No. 83.1[1]]
[1]
Editor's Note: Subsequent to the adoption
of this ordinance establishing the business privilege tax, the Board
of Supervisors adopted Res. No. 83-20, adopted 7-11-1983, which read
as follows:
"WHEREAS, the Board of Supervisors of Hempfield
Township did adopt an ordinance known as the 'Hempfield Township Business
Privilege Tax, Ordinance Number 83-1'; and
"WHEREAS, under the terms of the aforementioned
ordinance the Board of Supervisors of Hempfield Township was authorized
to prescribe rates of interest and penalties for the nonpayment of
the tax or taxes imposed by said ordinance; and
"WHEREAS, the Board of Supervisors of Hempfield
Township are desirous by resolution to prescribe penalties and interest
for the nonpayment of the tax or taxes imposed by the aforementioned
ordinance the following resolution is hereby adopted:
"BE IT RESOLVED, AND IT IS HEREIN RESOLVED
AS FOLLOWS:
"That there be imposed in addition to all
taxes due under the Hempfield Township Business Privilege Tax, Ordinance
No. 83-1, a penalty at the rate of 10% of the tax due if not paid
on the due dates, plus interest at the rate of 1% per month of the
tax due for each month or fractional part thereof of any taxes remaining
unpaid."
This Article shall be known, referred to and
cited as the "Hempfield Township Business Privilege Tax Ordinance."
This Article is enacted under the authority
of the Local Tax Enabling Act, being the Act of December 31, 1965,
P.L. 1257, § 1 et seq., as amended (53 P.S. § 6901
et seq.).
Unless otherwise expressly stated, the following
words, phrases and/or terms shall have the meanings ascribed to them:
The carrying on or exercising, whether for gain or profit
or otherwise, of any trade, profession, rendering of services, retail
sales or wholesale sales of tangible or intangible personal property
or goods, construction, independent contractors, financial businesses
permitted to be taxed by law, communications, rents, any commercial
activity and the like. "Business" shall not be construed to mean any
political subdivision, any employment for wages or salary and any
activity upon which the power to levy a tax is withheld by law.
The Collector of the taxes levied and imposed by this article.
The services and transactions of banks and bankers, trust,
credit and investment companies where the within levy is 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.
Moneys, value, cash, credits and property of whatever kind,
without any deductions on account of any costs of material, capital,
labor or any other type of expenses, received by those conducting
any business within Hempfield Township, Westmoreland County, Pennsylvania.
In the case of a broker, the term "gross receipts" shall mean gross
commissions earned. "Gross receipts" shall not be construed to mean
the following:
The dollar volume of business transacted by
wholesale and retail dealers derived from the resale of goods, wares
and merchandise, taxes by any dealer as a trade-in or as part payment
for other goods, wares and merchandise, except to the extent that
the resale price exceeds the trade-in allowance.
In the case of a financial business, the cost
of securities and other property sold, exchanged, paid at maturity
or redeemed and moneys or credits received in repayment of advances,
credits and loans but not to exceed the principal amount of such advances,
credits and loans, and shall also exclude deposits.
In the case of a broker, any 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,
as long as said dealers are not the parent or subsidiary organization
of the vendor or have no other affiliation or cooperative arrangement
with the vendor.
Receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer, outside the limits of the Township of Hempfield and not for the purpose of evading payment of this tax and those receipts which the Township of Hempfield is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 79-44B of this article.
Any individual, partnership, limited partnership, corporation,
firm, association, broker, business association, joint venture or
any other type of entity doing business in Hempfield Township, Westmoreland
County, Pennsylvania.
From January 1 to and including December 31 of each year.
Any business conducted by any person within Hempfield Township,
Westmoreland County, Pennsylvania, less than 60 days in the calendar
year.
There is herein levied and imposed upon all
persons engaged in any type of business activity in Hempfield Township,
Westmoreland County, Pennsylvania, a business privilege tax of .00025
on each dollar volume of annual gross receipts transacted by such
persons, subject to the limitation that no one person shall pay more
than $12,500 in taxes for one year. This limitation shall therefore
tax gross receipts of one person up to $50,000,000 in a calendar year
and any gross receipts for a calendar year in excess of $50,000,000
shall be exempt from taxes levied herein.
A.
Every person subject to the payment of the tax hereby
shall compute his annual gross receipts upon the actual receipts received
by him during the calendar year.
B.
Where a receipt in its entirety cannot be subjected
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,
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 of Hempfield shall be taxed hereunder. The Collector
may make such allocation, with due regard to the nature of the business
concerned, on the basis of the 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 of Hempfield to the total property or assets of the
taxpayer wherever owned and situated and any other method or methods
of calculation other than the foregoing, calculated to effect a fair
and proper allocation.
C.
Every person subject to the payment of the tax hereby
imposed who engages in a business, temporary, seasonal or itinerant
by its nature shall compute his annual gross receipts upon the actual
gross receipts received by him during such tax year.
A.
Every person subject to the tax levied and imposed
by this article shall file a tax return upon a form furnished by the
Tax Collector. Said form shall set forth the name, address, character
of business, gross receipts, tax due and any other information which
is relevant to the collection of the tax levied and imposed herein.
B.
Every person subject to the tax levied and imposed
by this article shall file returns as required by this article under
oath or affirmation with the Tax Collector on or before the 15th day
of April, the 15th day of July, the 15th day of October and the 15th
day of January of each calendar year indicating thereon the gross
receipts for the business quarter previously ending. Therefore, tax
returns shall be filed on or before April 15 for the business quarter
from January 1 to and including March 31; a tax return shall be filed
on or before July 15 for the business quarter beginning April 1 and
concluding June 30; a tax return shall be filed on or before October
15 for the quarter year beginning July 1 and ending September 30;
and a tax return shall be filed on or before January 15 for the quarter
year beginning October 1 and ending December 31.
C.
Except for temporary, seasonal or itinerant business,
when it appears that the amount of taxes to be paid in any quarter-year
period does not exceed $5, then and in such event the taxpayer shall
have the right to defer such payment until on or before April 15 of
the following year.
A.
At the time that tax returns are required to be filed
as herein mandated, the persons subject to the tax herein levied shall
pay to the Tax Collector the taxes due on the gross receipts that
are reflected on said returns. The Tax Collector shall provide at
the time of payment of the tax herein imposed, a receipt on a form
provided by the Tax Collector to the person paying said tax. Therefore,
the tax herein levied shall be due and payable on or before the 15th
day of April, the 15th day of July, the 15th day of October and the
15th day of January of each calendar year, with the exception of those
persons whose businesses are temporary, seasonal or itinerant businesses
whose payments of taxes are due and payable 30 days after completion
or cease of such business, and with the exception of persons paying
less than $5 in taxes in any quarter-year period whose annual payment
shall be due on or before April 15 of the following year.
B.
Any person engaged in a business temporary, seasonal
or itinerant in nature shall within 30 days of completing such business
file the tax return with the Tax Collector on the gross receipts of
business transacted.
Within a reasonable time after the adoption
of this article, the Township Supervisors, by ordinance, shall appoint
a Tax Collector to provide for the collection of the tax levied by
this ordinance and to have all other powers necessary and incident
to the same, including the powers and duties specifically authorized
by law and this ordinance.[1]
In addition to all other powers granted herein
or provided for by law, the Tax Collector shall have the following
powers and duties:
A.
It shall be the duty of the Tax Collector to collect
all taxes, fines and penalties authorized, levied and/or imposed by
this article.
B.
The Tax Collector is hereby empowered with the duty
to administer and enforce the provisions of this article and is herein
empowered to prepare, draft, print and distribute to persons tax return
forms, receipt forms and other forms necessary for the collection
of the tax levied herein and is further empowered to enforce this
article to carry out the administration of the tax collection process.
Nothing contained herein shall be interpreted to mean that the enforcement
of this article cannot be had by the Township Supervisors.
C.
The Tax Collector is further empowered to provide
procedures for the examination and reexamination of tax returns to
ensure proper payment of the tax rate and amount of taxes due from
any person subject to tax.
D.
The Tax Collector or his authorized agent is hereby
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 hereby directed and required to give
to the Tax Collector or his authorized agent the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized.
E.
Any information gained by any Supervisor or other
official, employee or agent of the Township of Hempfield as the result
of any return, investigations, hearings or verifications required
or authorized by this article shall be confidential, except for official
purposes and except in accordance with proper judicial order or as
otherwise provided by law.
F.
The Tax Collector and township officials hereby are
instructed and authorized to impound all returns, verifications and
records that come into his custody through the operation, administration
and enforcement of this article, with the exception of reporting to
township officials information necessary to enforce this article and
to assure the efficient and orderly administration of the tax collection
process.
A.
All taxes imposed by this article, together with penalties
imposed under this article, shall be recoverable by Hempfield Township
or the Tax Collector as provided by law.
B.
In addition to other remedies available by law, suit
may be brought for recovery of any unpaid tax, interest and costs
of collection that are allowable by law, from the person or persons
who are liable for the payment of the same.
[Amended 6-12-1989 by Ord. No. 89-13; 4-8-1996 by Ord. No.
96-4]
Any person who makes any false or untrue statement
on the tax return required to be filed by this article or who refuses
to permit examination and inspections of the books, records and/or
accounts of any business activity subject to the within tax or whosoever
fails or refuses to file a tax return as required by this article
or fails or refuses to pay the tax levied by this article when due
shall, when found by the District Justice to be in violation, be subject
to a civil fine not to exceed $600, plus all court costs and reasonable
attorney's fees incurred by Hempfield Township in the enforcement
of this article in a civil enforcement proceeding. Each day that a
person refuses to permit examination and/or inspection of the books,
records or accounts of any business activity subject to the within
tax shall constitute a separate enforceable offense. Furthermore,
each day that any person fails or refuses to file a return or fails
and refuses to pay the tax levied in this article when due shall constitute
a separate enforceable offense.
A.
Nothing contained in this article shall be construed
to mean that the Township can levy and collect taxes as herein imposed
upon any person which is exempt from the payment of said taxes under
the Constitution of the United States and/or the Constitution and
laws of the Commonwealth of Pennsylvania.
B.
If any portion or provision of this article is declared
to be illegal, unenforceable or unconstitutional by any court of competent
jurisdiction, the decision of said court, unless otherwise specifically
stated, shall not affect any of the remaining portions of this article.
C.
It is herein declared that the provisions of this
article are severable, and if any provisions, portions or sections
of this article are declared to be illegal, invalid or unconstitutional,
the decision or decisions of any court which makes such declaration
shall not impair or affect any of the remaining portions of this article.
This Article shall not be effective until 30
days after its adoption. Taxes shall be due and payable on the gross
receipts for the calendar year 1983 and each and every calendar year
thereafter as herein prescribed.
The Board of Supervisors of Hempfield Township
is herein empowered to adopt any and all rules and regulations necessary
to implement the levy of the within tax.
The Township Supervisors shall be prohibited
from increasing the rate of taxation or the rate of the tax levy made
herein except by specific repeal of this article and the entire enactment
or adoption of a new ordinance in accordance with the Acts of the
General Assembly.
