This ordinance and the business privilege tax
it imposes is enacted under the authority of the Local Tax Enabling
Act 511 of December 31, 1965, P.L. 1257, 53 P.S. § 6901,
and amendments thereto. This ordinance shall go into effect 30 days
after enactment, as provided by said Act.
The following words and phrases shall have the
meanings ascribed to them in this section, except where the context
clearly indicates a different meaning:
BUSINESS
Any activity carried on or exercised for profit in the Township,
including but not limited to the sale of merchandise or other tangible
personalty or the performance of services, professional or otherwise.
CALENDAR YEAR
The period from January 1 to December 31, inclusive.
PERSON
Any individual, partnership, limited partnership, association,
trust, firm or corporation. Whenever used in any clause prescribing
or imposing a penalty, "person" as applied to associations means the
partners or members thereof, and as applied to corporations, the officers
thereof.
TAX
The business privilege tax imposed herein.
TAXPAYER
A person subject to the payment of the tax.
TAX YEAR
The calendar year for which the tax is due.
TOWNSHIP
The Township of Palmer, Northampton County, Pennsylvania.
There is hereby levied for the last six months of the year 1974 and annually thereafter, a tax for general revenue purposes on all persons for the privilege of doing business as herein defined in the Township, and the rate of the tax on every dollar of the whole or gross volume of business or services transacted within the territorial limits of the Township shall be 1 1/2 mills (1 1/2 mills means $1.50 per $1,000 of gross volume of business), except that the rate of the tax on every dollar of the whole or gross volume of business or services transacted by wholesale dealers or wholesale vendors within the territorial limits of the Township shall be one mill (one mill means $1 per $1,000 of gross volume of business). All nonwholesale business of such wholesale dealers or wholesale vendors shall be taxed at the general rate of 1 1/2 mills. The tax shall be payable by April 15 of the tax year based upon estimated gross business volume for the tax year computed from prior years or other methods according to §
173-4 of this chapter.
The gross volume of business upon which the
tax is computed shall include the gross consideration credited or
received for or on account of sales made or services rendered, or
both, subject only to the following deductions:
A. Gross moneys derived from the resale of goods, wares
and merchandise taken as trade-in or as part payment for other goods,
wares and merchandise to the extent that the resale price does not
exceed the trade-in allowance.
B. Refunds, credits or allowances given 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 person to another similar
person on account of a purchase or sales contract initiated, executed
or cleared with such other person.
D. Bad debts, where the deduction is also taken in the
same year for federal income taxation purposes.
E. Taxes collected as agent for the United States of
America, Commonwealth of Pennsylvania or Township of Palmer.
Where the gross or whole volume of business
in its entirety cannot be subjected to the tax imposed by this ordinance
by reason of the provisions of the Constitution of the United States
or any other provision of law, the collection officer shall establish
rules and methods of allocation so that only that part of the gross
volume of business which is taxable shall be taxed. If any person
is liable for the same tax on the same subject imposed under the Local
Tax Enabling Act to the Township and one or more political subdivisions
of the state, the tax shall be apportioned by such percentage as may
be agreed upon by such political subdivisions, but the combined taxes
of both subdivisions shall not exceed the maximum rate of tax.
The taxpayer shall keep books and records of
his business so as to show clearly, accurately and separately the
amount of sales and services as are subject to the tax and the amounts
of such sales and services which he is entitled to deduct from the
gross volume of business.
[Amended 1-6-2003 by Ord. No. 2003-332; 12-26-2007 by Ord. No. 2007-374; 9-6-2016 by Ord. No. 2016-446]
Any person conducting, engaging in or carrying on any business,
trade, occupation or business activity, or desiring to conduct or
continuing to conduct any said business, trade, occupation or business
activity within the Township, shall file with the collection officer
an application for a business privilege license and shall pay the
appropriate fee, established annually by resolution of the Board of
Supervisors, for the initial license and for each renewal thereafter.
The fee shall not be prorated by the Township based upon the date
of issuance. All licenses shall be effective for one calendar year,
effective January 1 and expiring on December 31. The license issued
shall be conspicuously posted in the place of business for which such
license is issued. In cases where more than one place of business
is conducted, a separate license shall be issued for each place of
business. Any taxpayer who is in default in payment of tax due hereunder
shall be refused a license until such tax is paid in full. Licenses
may be revoked for Township ordinance violations.
The collection officer or his duly appointed
deputies shall have the power in the name of the Township to institute
proceedings against any and all persons who violate the provisions
of this ordinance. If for any reason the tax is not paid when due
and suit is brought for the recovery of any such tax, the person liable
therefor shall, in addition, be liable for the costs of collection
and interest and penalties herein imposed.
Nothing contained in this ordinance shall be
construed to authorize the Township to levy and collect the tax on
any person or any business or any portion of any business not within
the taxing power of the Township. The provisions of this ordinance
are severable, and if any of its provisions shall be held illegal,
invalid or unconstitutional, the decision of the court shall not affect
or impair any of the remaining provisions of this ordinance. It is
hereby declared to be the intention of the Board of Supervisors that
this ordinance would have been adopted if such illegal, invalid or
unconstitutional provisions had not been included herein.
[Amended 10-25-1988 by Ord. No. 227]
A. Any person who conducts, transacts or engages in any
of the businesses subject to the tax imposed by this ordinance without
having first secured a business privilege license for the year, or
any person who fails to file a tax return as required by the provisions
of this ordinance, or any person who willfully files a false return,
shall, upon summary conviction before any Justice of the Peace in
the County of Northampton, be fined not more than $600 for any one
offense, recoverable with costs, or imprisonment not exceeding 30
days, if the amount of the fine and costs are not paid.
B. Each day of violation of the particular code or ordinance
applicable shall be considered a separate offense, for which the fines
and penalties stated herein may be imposed on a daily basis.
C. For collection of fines and penalties, see §
1-16E of Chapter
1, General Provisions.