This article shall be known and may be cited
as the "Business Privilege Tax Ordinance."
As used in this article, unless the context
indicates clearly a different meaning, the following words and phrases
shall have the meanings set forth below:
BUSINESS
A.
Carrying on or exercising, whether for gain
or profit or otherwise, within the Township any trade, business, including
but not limited to financial business, as defined in this section,
profession, vocation, service, construction, communication or commercial
activity, or making sales to persons or rendering services from or
attributable to a Township office or place of business.
B.
"Business" shall not include the following:
any business which is subject to the Township of Rostraver mercantile
tax; any employment for a wage or salary; or any business upon which
the power to levy a tax is withheld by law.
COLLECTOR
That person appointed by the Board of Commissioners to administer
and enforce this article.
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, monetary metals, factors and commission merchants, upon which
the herein imposed tax is not prohibited by law.
GROSS RECEIPTS
A.
Includes:
(1)
Cash, credits, property of any kind or nature
received in or allocable or attributable to the confines of the Township
from any business or 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 or merchandise or services
rendered or commercial or business transactions had within the Township,
without deduction therefrom on account of the cost of property sold,
materials used, labor, service or other cost, interest or discount
paid or any other expense;
(2)
Both cash and credit transactions.
B.
Excludes:
(1)
The amount of any allowance made for goods,
wares or 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.
(2)
In the case of a financial business, the cost
of securities and other property sold, exchanged, paid at maturity
or redeemed; moneys or credits received in repayment of advances,
credits and loans, but not to exceed the principal amount of such
advances, credits and loans; and deposits.
(3)
In the case of a broker, any commission paid
by him to another broker on account of a purchase or sales contract
initiated, executed or cleared in conjunction with such other broker.
(4)
In the case of a dealer, receipts 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
or merchandise, as long as said dealers are not the parent or subsidiary
organization of the vendor or have no other affiliation or cooperative
arrangement with the vendor.
(5)
In the case of interstate business, receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer, outside the limits of the Township and not for the purpose of evading payment of this tax and those receipts which the Township is prohibited from taxing by law. Such receipts shall be segregated as set forth in §
182-4C.
PERSON
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
prescribing a fine or a penalty, the word "person" as applied to partnerships
shall mean the partners thereof and as applied to corporations and
unincorporated associations shall mean the officers thereof.
TAX YEAR
The twelve-month period from January 1 to December 31.
TRANSIENT MERCHANTS
This tax shall not apply to transient merchants who shall
be covered by the Township ordinance dealing with such transient merchants,
peddlers and solicitors. Further, transient merchants shall have the
same definition herein as set out in the Township ordinance dealing
with those classifications.
Every person engaging in any business in the
Township beginning with the tax year 1980, and annually thereafter,
shall pay an annual tax at the rate of 1/2 of a mill on each dollar
of volume of the gross annual receipts thereof.
The person making the return shall, at the time
of filing the return, pay the amount of the tax shown as due thereon
to the Collector.
Whoever makes any false or untrue statement
on his return or who refuses to permit inspection of the books, records
or accounts of any business in his custody or control when the right
to make such inspection by the Collector is requested and whoever
fails or refuses to file a return required by this article shall,
upon conviction before the District Justice, be sentenced to pay a
fine of not less than $50 or more than $600 for each offense and,
in default of payment of fines and costs, to undergo imprisonment
for not more than 30 days for each offense.
The Collector is hereby authorized to accept
payment under protest of the amount of business privilege tax claimed
by the Township in any case where the taxpayer disputes the validity
or amount of the Township's claim for tax. If it is thereafter judicially
determined by a court of competent jurisdiction that the Township
has been overpaid, the amount of the overpayment shall be refunded
to the taxpayer.
The provisions of this article shall become
effective January 19, 1980, and shall remain in effect thereafter,
from year to year, on a calendar-year basis.