This article is enacted under authority of the
Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53
P.S. §§ 6901 to 6924 (1982), as hereafter amended,
supplemented, modified or reenacted by the General Assembly of Pennsylvania.
There is hereby imposed for the first tax year
and annually thereafter a business privilege tax for general revenue
purposes on the privilege of doing business in the Borough of Tullytown.
The rate of the tax on the gross receipts shall be 1 1/2 mills,
which shall mean $1.50 per $1,000 of gross receipts.
Any information gained by the Tax Collector
or any other official, agent or employee of the Borough of Tullytown,
as a result of any returns, investigations, hearings, or verifications
required or authorized by this article, shall be confidential, except
in accordance with proper judicial order or as otherwise provided
by law.
[Amended 11-8-2003 by Ord. No. 285]
Any person who shall conduct, transact, or engage
in any of the businesses subject to the tax imposed by this article,
without having secured a business license for the year, or any person
who shall fail to file a tax return as required by the provisions
of this article, or any person who shall willfully file a false return
shall, upon conviction thereof, be sentenced to pay a fine of not
more than $300. Every day that a violation of this article continues
shall constitute a separate offense.
This article shall be effective on as of January
1, 1985, and shall continue on a calendar-year basis without annual
reenactment.
[Added 11-13-2012 by Ord. No. 347]
A specially designated Tax Collector for the business privilege
tax shall be appointed by a resolution of the Tullytown Borough Council
and shall serve at the will of the Tullytown Borough Council from
year to year.
A. The
Tax Collector is appointed pursuant to the authority of the Local
Tax Enabling Act and can be removed from office and replaced by any person
appointed by Borough Council by a subsequent resolution.
B. The
Tax Collector shall be compensated at the rate of 10% of the amount
of business privilege taxes collected and handed over to the Treasurer
of Tullytown Borough.