Township of Marple, PA
Delaware County
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Table of Contents
Table of Contents
[Adopted 2-2-1981 by Ord. No. 81-2]

§ 274-84 Title.

This article shall be known and may be cited as the "Marple Township Business Privilege Tax Ordinance."

§ 274-85 Definitions.

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.
BUSINESSES, TRADES, OCCUPATIONS and PROFESSIONS
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.
COLLECTOR
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]
FINANCIAL BUSINESS
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.
A. 
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.
B. 
Gross receipts shall not include:
[Amended by Ord. No. 94-18]
(1) 
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.
(2) 
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.
(3) 
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.
(4) 
(Reserved)[1]
(5) 
(Reserved)[2]
(6) 
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.
MANAGER
The Secretary-Manager of the Township of Marple, or his duly authorized representative.
OPERATOR
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.
PERSON
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.
SERVICE
Any act or instance of helping or benefiting another for a consideration.
TAX YEAR
The twelve-month period beginning the first day of January.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS, TRADE, OCCUPATION OR PROFESSION
Any business, trade, occupation or profession that is conducted at one location for less than 60 consecutive calendar days.
TOWNSHIP
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.

§ 274-86 Registration.

[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.

§ 274-87 Imposition of tax.

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.

§ 274-88 Exemptions; joint return.

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.
[1]
Editor's Note: See Article III of this article, Mercantile Tax.

§ 274-89 Computation of gross receipts.

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.

§ 274-90 Receipts in interstate commerce.

[Added 1-14-2008 by Ord. No. 2008-3[1]; amended 10-10-2011 by Ord. No. 2011-7]
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.
[1]
Editor's Note: This ordinance also provided for the redesignation of former §§ 274-90 through 274-100 as §§ 274-91 through 274-100.1, respectively.

§ 274-91 Returns.

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]
G. 
Any taxpayer whose gross volume of business in any tax year is equal to or less than $25,000 is exempt from the payment of this tax. The taxpayer must verify this exemption by filing a final return as required by § 274-91F.
[Amended 12-23-1981 by Ord. No. 81-24]

§ 274-92 Payment of tax; deduction.

[Amended 12-31-1981 by Ord. No. 81-24; Ord. No. 94-18]
A. 
At the time of filing the first return, the person making the same shall pay the amount of tax estimated to be due, as determined pursuant to §§ 274-87, 274-89 and 274-91 of this article.
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.

§ 274-93 Duties of Collector.

[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.

§ 274-94 Method of recovery.

[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.

§ 274-95 Interest and penalties.

[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.

§ 274-96 Disposition of receipts.

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.

§ 274-97 Limitations and intent.

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.

§ 274-98 Violations and penalties.

[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.

§ 274-99 Construal of provisions.

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.

§ 274-100 When effective.

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.

§ 274-100.1 Statutory authority.

This article has been adopted under the authority of the Local Tax Enabling Act of the General Assembly of the Commonwealth of Pennsylvania, approved December 31, 1965, P.L. 1257, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.