[Adopted 2-2-1981 by Ord. No. 81-2]
This article shall be known and may be cited
as the "Marple Township Business Privilege Tax Ordinance."
The following words and phrases, as used in
this article, shall have the meanings ascribed to them in this section,
unless the context clearly indicates a different meaning. The masculine
includes the feminine; the singular includes the plural; and the plural
includes the singular.
All businesses, trades, occupations and professions in which
there is offered any service or services to the general public or
a limited number thereof, including but not limited to financial business
and those enterprises engaged in by hotel operators, motel operators,
office and/or residential apartment building operators, parking lot
and garage operators, warehouse operators, lessors of tangible personal
property, physicians and surgeons, osteopaths, podiatrists, chiropractors,
veterinarians, optometrists, pharmacists, lawyers, dentists, engineers,
architects, chemists, certified public accountants, public accountants,
funeral directors, promoters, agents, brokers, manufacturers' representatives,
advertising and public relations agencies, real estate brokers, insurance
brokers and agents, cable television operators, operators of places
of amusement providing either passive or active recreation, vending
machine operators, barbershop operators and beauty shop operators,
cleaning, pressing and dyeing establishment operators, laundry operators,
shoe repair shop operators, tailors, upholsterers, electrical, plastering,
bricklaying, carpentry, heat, ventilating, plumbing and painting contractors
engaged in the class of heavy building or other construction of any
kind or in the alteration, maintenance or repair thereof, repairers
of electrical, electronic and automotive machinery and equipment or
other machinery and equipment and other wares and merchandise, trade
and other schools and institutions of learning organized and operated
for profit.
The Secretary-Manager of the Township of Marple, his duly
authorized representative or a person, firm or corporation engaged
by the Board of Commissioners to collect the Business Privilege Tax.
[Added by Ord. No. 94-18]
The services and transactions of banks and bankers, trust,
credit and investment companies, holding companies, dealers and brokers
in money, credits, commercial paper, bonds, notes, securities and
stocks and monetary metals, factors and commission merchants.
Includes the gross amount of cash, credits or
property of any kind or nature received in both cash and credit transactions
allocable or attributable to the Township by reason of any sale made
(including resales of goods, wares or merchandise taken by a dealer
as a trade-in or as part payment for other goods, wares and merchandise),
service rendered (including labor and any materials employed in or
becoming part of the service) or commercial or business transactions
in connection with any business, trade, occupation or profession.
Gross receipts shall not include:
[Amended by Ord. No. 94-18]
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 (not to exceed the principal amount of such advances,
credits and loans) and deposits.
In the case of a broker, any portion of the
fees or commissions with respect to any transaction paid by him to
another broker on account of a purchase or sale contract initiated
by or exercised or cleared in conjunction with such other broker.
The amount of any allowance made for goods,
wares and merchandise taken by a dealer as a trade-in or as part payment
for other goods, wares and merchandise in the usual and ordinary course
of his business.
(Reserved)[1]
(Reserved)[2]
Receipts by a dealer 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 and merchandise,
provided that such other dealers are not the parent or subsidiary
of the vendor dealer or have no other affiliation or cooperative arrangement
with the vendor dealer.
The Secretary-Manager of the Township of Marple, or his duly
authorized representative.
Includes both the owner of a hotel, motel, office and/or
residential apartment building, parking lot, garage or warehouse and
any person the owner may engage for hire to supervise the operation
of such hotel, motel, apartment building, parking lot, garage or warehouse.
Any individual, partnership, limited partnership, association,
corporation, trust or other legally recognizable entity, except such
as are wholly exempt from taxation under the Act of December 31, 1965,
P.L. 1257, as amended.[3] Persons exempted from taxation under this article shall
include agencies of the Government of the United States or of the
Commonwealth of Pennsylvania, or political subdivisions thereof, and
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
person subject to the tax imposed by this article.
Any act or instance of helping or benefiting another for
a consideration.
The twelve-month period beginning the first day of January.
Any business, trade, occupation or profession that is conducted
at one location for less than 60 consecutive calendar days.
The Township of Marple.
[1]
Editor's Note: Former Subsection B(4), exempting the cost
of securities and other property sold, was repealed 10-10-2011 by
Ord. No. 2011-7.
[2]
Editor's Note: Former Subsection B(5), exempting fees and
commissions paid to another broker, was repealed 10-10-2011 by Ord.
No. 2011-7.
[3]
Editor's Note: See 53 P.S. § 6901
et seq.
[Amended by Ord. No. 94-18]
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 or conduct
business within the Township shall, on or before the 15th day of April
of each tax year or prior to commencing business in such tax year,
make application for registration for each place of business in the
Township, and if such person has no actual place of business within
the Township, then one registration, with the Collector. Such registration
shall be made by the completion of an application furnished by the
Collector and the payment of a fee of $10 for each place of business.
Each application for registration shall be signed by the applicant,
if a natural person, and in the case of an association or partnership,
by a member or partner thereof, and in the case of a corporation,
by an officer thereof, or by the authorized person of any other legal
entity. Each applicant shall receive a license from the Collector,
which shall not be assignable. In the case of loss, defacement or
destruction of any license, the person to whom the license was issued
shall apply to the Collector for a new license, for which a fee of
$10 shall be charged. Such license shall be conspicuously posted at
each place of business within the Township at all times.
Every person engaging in a business, trade,
occupation or profession in the Township shall pay an annual business
privilege tax for the year beginning January 1, 1981, and for each
tax year thereafter, at the rate of 1 1/2 mills on such person's
gross receipts.
All persons required to pay a business privilege
tax under the provisions of this article shall be exempted from paying
such tax upon the same subject matter of taxation upon which such
persons required to pay a mercantile license tax under the Marple
Township Mercantile License Tax Ordinance.[1] Any person required to pay both a business privilege tax
and a mercantile license tax may file one joint return and need pay
only one license fee of $10 for each place of business.
Computation of estimated and actual gross receipts
shall be made in the following manner:
A.
The estimated gross receipts for any tax year of any
person subject to the payment of the tax hereby imposed who has commenced
business at least a full year prior to January 1 of that year shall
be the actual gross receipts of that person during the 12 months preceding
such January 1.
[Amended by Ord. No. 94-18]
B.
The estimated gross receipts for any tax year of any
person subject to the payment of the tax hereby imposed, who has commenced
business less than one full year prior to January 1 of that tax year,
shall be computed by multiplying by 12 the monthly average of such
person's actual gross receipts during the months while engaged in
business prior to such January 1.
C.
The estimated gross receipts for any tax year of any
person subject to the payment of the tax hereby imposed, who commences
business subsequent to January 1 of that tax year, shall be computed
for that tax year by multiplying such person's actual gross receipts
for the first month of business by the number of months remaining
in the tax year.
D.
Every person subject to the payment of the tax hereby
imposed, who engaged in business which is temporary, seasonal or itinerant
by its nature, shall compute gross receipts upon such person's actual
gross receipts during the tax year.
Gross receipts resulting from offering or providing
services with interstate characteristics are includable in the tax
base on an apportioned basis, provided the activity or transactions
have substantial nexus to a base of operations in the Township. The
Collector is hereby authorized to adopt and issue rules and regualtions
regarding apportionment of gross receipts.
A.
Every return as hereinafter required by this article shall be made upon a form furnished by the Collector and in accordance with such regulations as may hereinafter be issued by the Collector pursuant to § 274-93G hereof. Every person making such return shall certify the correctness thereof under penalties of perjury.
[Amended by Ord. No. 94-18]
B.
Every person subject to the tax imposed by this article
who has commenced business at least one full year prior to the beginning
of the tax year shall, on or before the 15th day of April following,
file with the Collector a return setting forth such person's name,
business and business address and such information as may be necessary
to compute the actual gross receipts of such person during the preceding
year and the amount of tax estimated to be due.
[Amended by Ord. No. 94-18]
C.
Every person subject to the tax imposed by this article
who has commenced business less than one full year prior to the beginning
of the tax year shall, on or before the 15th day of April following,
file with the Collector a return setting forth such person's name,
business and business address and such information as may be necessary
to compute the actual gross receipts of such person during the preceding
year and the amount of tax estimated to be due.
[Amended by Ord. No. 94-18]
D.
Every person subject to the tax imposed by this article
who has commenced business subsequent to the beginning of the tax
year shall within 60 days from the date of commencing such business,
file with the Collector a return setting forth such person's name,
business and business address and such other information as may be
necessary to compute the actual gross receipts of such person during
the first month of business and the amount of estimated tax to be
due.
[Amended by Ord. No. 94-18]
E.
Every person subject to the tax imposed by this article
who engages in a business which is temporary, seasonal or itinerant
by its nature shall, prior to engaging in such business, obtain a
business license and file with the Collector a return setting forth
such person's name, business and business address and such information
as may be necessary at the estimated gross receipts of such person
during such period and the amount of the estimated tax due, and within
seven days from the completion of such business file a final return
with the Collector.
[Amended by Ord. No. 94-18]
F.
At the end of the tax year and on or before April
15 of the following year, every person subject to the tax hereby imposed
shall make a final return to the Collector of the actual gross receipts
of the taxpayer during the period for which the receipts as set forth
in the estimated tax return, the amount of tax paid at the time of
filing the estimated tax return, and the amount of tax due upon the
final completion.
[Amended by Ord. No. 94-18]
[Amended 12-31-1981 by Ord. No. 81-24; Ord. No. 94-18]
B.
At the time of filing the final return, if the full
amount of tax due by the taxpayer for the tax year has not been paid,
the taxpayer shall pay the remaining balance of the tax, which shall
be the difference between the amount of the tax paid at the time of
making the first return on the estimated computation and the amount
of the tax finally shown to be due.
[Amended by Ord. No. 94-18]
A.
It shall be the duty of the Collector to collect and
receive the taxes, fines and penalties imposed by this article. It
shall also be the duty of the Collector to keep a record showing the
amount of tax received and the date of payment.
B.
If the Collector is not satisfied with the return
and payment of the tax made by any taxpayer or supposed taxpayer under
the provisions of this article, the Collector is hereby authorized
and empowered to make a determination of the tax due by such person,
based upon the facts contained in the return or upon any information
within the Collector's possession so that shall come into his possession,
and for this purpose the Collector is authorized to examine the books,
papers and records of any such person to verify the accuracy of any
return or payment made under the provisions hereby or to ascertain
whether the taxes imposed by this article have been paid. The Collector
is hereby authorized and directed to make and keep such records, prepare
such forms and take such other measures as may be necessary or convenient
to carry this article into effect and may, in his discretion, require
reasonable deposits to be made by persons who engage in a business
which is temporary, seasonal or itinerant by its nature.
C.
If any taxpayer or supposed taxpayer shall neglect
or refuse to make any return and payment of tax required by this article,
or if, as a result of the investigation by the Collector, a return
is found to be incorrect, the Collector shall have the power to estimate
the tax due by such person and determine the amount due for taxes,
penalties and interest thereon.
D.
The burden is hereby imposed upon any person claiming
an exemption from the payment of the tax hereby imposed to prove by
clear and convincing evidence his legal right to such exemption.
E.
If the final return of the taxpayer shows an overpayment
of the tax by reason of the fact that the gross receipts as stated
in the estimated computation were more than the actual gross receipts
of the taxpayer for the year or by reason of the fact that the taxpayer
did not continue to engage in business throughout the year, the Collector
shall refund or give credit to the taxpayer the amount of such overpayment
which shall be the difference between the amount of tax paid upon
the filing of the estimated tax return and the amount of the tax finally
shown to be due.
F.
Any information contained on the returns of a taxpayer
and any information obtained as a result of the examination of the
books and records of the taxpayer shall be confidential, except for
official purposes and except for purposes of judicial order.
G.
The Collector is hereby authorized to make rules and
regulations consistent with the provisions of this article relating
to the interpretation or application of any section of this article
or to any matter affecting the administration and enforcement of this
article, including provisions for the reexamination and correction
of returns and the adjustment or refund of any overpayment of tax.
These rules and regulations shall be approved by the governing body
by resolution before they are effective.
[Amended by Ord. No. 94-18]
All taxes due and payable under this article
shall be recoverable by the Township Solicitor as other debts due
the Township are or may hereafter be by law recoverable. Where legal
action is brought for the recovery of this tax, the taxpayer thereafter
shall, in addition, be responsible and liable for collection costs
including attorney fees.
[Amended by Ord. No. 94-18]
All taxes due under this article 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 Collector
and collected.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the treasury of the Township for the use and benefit
of the Township.
A.
Nothing contained in this article shall be construed
to empower the Township to levy and collect the taxes imposed on any
person or business, trade, occupation or profession or any portion
of any business, trade, occupation or profession prohibited under
the Constitution of the United States and the Constitution of the
Commonwealth of Pennsylvania.
[Amended by Ord. No. 94-18]
B.
It is not the intention of the Board of Commissioners
in adopting this article to impose, nor should any portion of this
article be construed to mean that the Board of Commissioners has imposed
by adopting this article, a room tax on hotels or motels in the Township
of Marple or any other tax which is an invalid duplication of any
tax imposed by the Commonwealth of Pennsylvania. Rather, all taxes
imposed by this article are taxes on the privilege of conducting businesses,
trades, occupations and professions, including the business of operating
a hotel or motel.
C.
It is the intent of the Board of Commissioners to
impose a tax on the privilege of conducting the business of operating
an office and/or residential apartment building, and the renting of
space to tenants of such buildings shall be deemed to be the minimum
sufficient activity to constitute the conduct of a business under
the terms of this article, and such minimum activities shall not be
deemed to be merely preserving the asset of the property.
[Amended 6-12-2000 by Ord. No. 2000-10]
Any person, as defined in this article, or any
officer, agent, servant or employee thereof who shall fail, neglect
or refuse to comply with any of the terms or provisions of this article,
shall, upon conviction thereof, be punishable by a fine of not more
than $1,000, plus costs of prosecution, and in default of payment
of such fine and costs by imprisonment for not more than 30 days.
The fine or penalty imposed by this section shall be in addition to
any other penalty imposed by this article.
Nothing in this article shall be construed to
affect any suit or proceeding pending in any court or any rights acquired
or liability incurred or any cause or causes of action acquired or
existing prior to its adoption, nor shall any just or legal right
or remedy of any character be lost, impaired or affected by this article.
A.
This article shall take effect and be in force from
and after 30 days after its approval as required by law and shall
continue in force on a calendar year basis without annual reenactment.
B.
The tax imposed by Article IV of Ordinance No. 80-18 shall remain in full force and effect from January 1, 1981, until the effective date of this article and shall be imposed upon the gross receipts for that portion of the tax year, and the estimated gross receipts determined under § 274-89A, B and C. Ordinance No. 80-18 shall be apportioned accordingly. The tax imposed by § 274-87 hereof shall be imposed on the gross receipts for that portion of the tax year commencing with the effective date of this article, and the estimated gross receipts determined under § 274-89A, B and C of this article shall be apportioned accordingly.
