The following words and phrases, when used in
this Article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates a different meaning:
BOROUGH ADMINISTRATOR
The Borough Administrator of the Borough of Norristown; the
individual who serves as Chief Borough Administrator.
BUSINESS
Any activity carried on or exercised for gain or profit in
the Borough of Norristown, including but not limited to the sale of
merchandise or other tangible personalty or the performance of services.
CALENDAR YEAR
The period from January 1 to December 31, inclusive.
GROSS OR WHOLE VOLUME OF BUSINESS
Includes the gross cash receipts for or on account of sales
made and/or services rendered, subject only to the allowable deductions
and exemptions set forth in this Article.
PERSON
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any clause prescribing or imposing
a penalty, the term "person," as applied to associations, shall mean
the partners or members thereof, and as applied to corporations, the
officers.
TAXPAYER
A person subject to the payment of the tax imposed by this
Article.
TAX YEAR
The period from July 1 to June 30, inclusive.
TREASURER
The Treasurer of the Borough of Norristown.
There is hereby levied for the tax year 1977-1978,
and annually thereafter, a tax for general revenue purposes on the
privilege of doing business, as herein defined, in the Borough of
Norristown, as follows:
A. Rate and basis of tax. The rate of the tax on each
and every dollar of the whole or gross volume of business transacted
within the territorial limits of the borough shall be one mill, which
shall be $1 per $1,000 of gross volume of business.
The gross or whole volume of business shall
be subject only to the following allowable deductions and exemptions:
A. The dollar volume of business transacted by taxpayers
derived from the resale of goods, wares and merchandise taken by any
taxpayer as 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.
B. Refunds, credits or allowances given by a taxpayer
to a purchaser on account of defects in goods, wares or merchandise
sold or on account of goods, wares or merchandise returned.
C. Any commissions paid by a taxpayer who is a broker
to another broker on account of a purchase or sales contract initiated,
executed or cleared with such other broker.
D. Taxes collected by the taxpayer as agent for the Government
of the United States of America, the Commonwealth of Pennsylvania,
the County of Montgomery, the Norristown Area School District and
the Borough of Norristown.
E. Where the gross or whole volume of business of the
taxpayer cannot in its entirety be subjected to the tax imposed by
this Article by reason of provisions of the Constitution of the United
States, the Constitution of the Commonwealth of Pennsylvania or any
other provisions of law, the Borough Administrator shall establish
rules and regulations and methods of allocation and evaluation so
that only that part of the gross or whole volume of business which
is properly attributable to doing business in the borough shall be
taxed by this Article.
F. The first $15,000 of gross or whole volume of the
business shall be exempt. No tax shall be assessed and collected on
the first $15,000 of the business subject to this tax earned by all
taxpayers subject to this tax. The tax shall be applied and calculated
only on all moneys earned over and above the first $15,000 of the
business.
[Amended 3-6-1984 by Ord. No. 84-4]
If any taxpayer is liable for the same tax on
the same subject imposed under the Local Tax Enabling Act, December
31, 1965, Pamphlet Law 1257, and its amendments, to the borough and one or more political subdivisions
of the state, then and in that event the tax shall be apportioned
by such percentage as may be agreed upon by such political subdivisions,
but in no event shall the combined taxes of both subdivisions exceed
a maximum rate of tax as fixed by said enabling act permitting the
imposition of such taxes.
The taxpayer, to obtain the foregoing enumerated
exclusions and deductions, shall keep books and records of the business
so as to show clearly, accurately and separately the amount of such
sales and services which one is entitled to deduct from the gross
volume of business as hereinbefore provided.
All persons or taxpayers defined by this Article
who are aggrieved by any decision of the Borough Administrator shall
have the right to direct an appeal to the Montgomery County Court
of Common Pleas.
Any information learned by the Borough Administrator
or any other official, agent or employee of the borough 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.