[Adopted 9-5-1989 as Part 3, Ch.
2, Art. B, of the 1989 Code]
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:
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.
"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.
That person appointed by the Board of Commissioners to administer
and enforce this article.
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.
Includes:
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;
Both cash and credit transactions.
Excludes:
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.
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.
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.
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.
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.
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.
The twelve-month period from January 1 to December 31.
Any business that is conducted at one location for less than
60 consecutive calendar days.
The Township of Rostraver.
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.
[1]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.
A.
Every person subject to the payment of the tax imposed
by this article who has commenced his business at least one full year
prior to the beginning of any tax year shall compute his annual gross
receipts upon the actual receipts received by him during the preceding
calendar year.
B.
Every person subject to the payment of the tax imposed
by this article who has commenced or who commences his business less
than one full year prior to the beginning of any tax year shall compute
his annual gross receipts for such tax year upon the gross receipts
generated by the business transaction within the Township during the
first month he engages in such business activity, multiplied by 12.
C.
Where a receipt in its entirety cannot be subject
to the tax imposed by this article by reason of the provisions of
the Constitution of the United States or any other provisions of law,
including the exemptions within this article, the Collector shall
establish rules and regulations and methods of allocation and evaluation
so that only that part of such receipt which is properly attributable
and allowable to the doing of business in the Township shall be taxed
hereunder. The Collector may make such allocation with due regard
to the nature of the business concerned on the basis of mileage division
of the receipts according to the number of jurisdiction in which it
may be taxed, the ratio of the value or values of the property or
assets of the taxpayer owned and situated in the Township to the total
property or assets of the taxpayer wherever owned and situated or
any other method or methods of calculation in addition to the foregoing,
calculated to effect a fair and proper allocation.
D.
Every person who ceases to carry on a business during
any tax year after having paid the business privilege tax for the
entire year shall, upon making proper application to the Collector,
be entitled to receive a refund of the pro rata amount of the tax
paid based upon the period of time he was not in business during the
license year. In the event that a person who discontinues business
during any tax year does so before payment of his tax becomes due
for such tax year, he shall be permitted to apportion his tax for
such tax year and shall pay an amount to be computed by multiplying
his gross receipts for the preceding full calendar year by a fraction
whose numerator shall be the number of months such person was in business
during the tax year and whose denominator shall be 12.
E.
Every person subject to the payment of the tax imposed
by this article who engages in a business, temporary, seasonal or
itinerant by its nature shall compute his annual gross receipts upon
the actual gross receipts received by him during such tax year.
A.
Every person subject to the tax imposed by this article
shall forthwith register with the Collector and set forth his name,
address, business address and the nature of the business activity
in which he is engaged.
B.
Every return shall be made upon a form furnished by
the Collector. Every person making a return shall certify the correctness
thereof.
C.
Every person subject to the tax imposed by this article
who has commenced his business at least one full year prior to the
beginning of any tax year shall, on or before April 15, 1981, and
annually thereafter, file with the Collector a return setting forth
his name, his business and business address and such other information
as may be necessary in arriving at the annual gross volume of business
transacted by him during the preceding year and the amount of the
tax due.
D.
Every person subject to the tax imposed by this article
who has commenced his business less than one full year prior to the
beginning of the tax year shall, on or before the following May 15,
file with the Collector a return setting forth his name, his business,
business address and such other information as may be necessary in
arriving at the actual volume of business transacted by him during
the period of operation prior to January 1 of that tax year and the
amount of the tax due.
E.
Every person subject to the tax imposed by this article
who commences business subsequent to the beginning of the tax year
shall, within 40 days from the date of commencing such business, file
a return with the Collector setting forth his name, his business,
business address and such other information as may be necessary in
arriving at the actual volume of business transacted by him during
his first month of business and the amount of the tax due.
F.
Every person subject to the payment of the tax imposed
by this article who engages in a business, temporary, seasonal or
itinerant by its nature shall, within seven days from the day he completes
such business, file a return with the Collector setting forth his
name, his business, his business address and such other information
as may be necessary in arriving at the actual gross volume of business
during the tax period and the amount of the tax due.
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.
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 his duty to keep a record showing the amount received
by him from each person paying the tax and the date of such receipts.
B.
The Collector is charged with the administration and
enforcement of the provisions of this article and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including provisions for the examination, reexamination
and correction of returns and payments alleged or found to be incorrect
or as to which an overpayment is claimed or found to have occurred
and to make refunds where necessary. Any person aggrieved by any decision
of the Collector shall have the right to appeal to court as in other
cases provided.
C.
The Collector is hereby authorized to issue subpoenas,
if necessary, to compel the production of books, papers and records
and the attendance of all persons before him, whether as parties or
witnesses, whom he believes to have knowledge of such receipts.
D.
The Collector is hereby authorized to examine the
books, papers and records of any taxpayer or supposed taxpayer in
order to verify the accuracy of any return made or, if no return was
made, to ascertain the tax due. Every such taxpayer or supposed taxpayer
is hereby directed and required to give to the Collector the means,
facilities and opportunity for such examinations and investigations
as are hereby authorized.
A.
The Collector may sue for the recovery of taxes due
and unpaid under this article.
B.
If for any reason the tax is not paid when due at
each collection period, there shall be added interest at a rate of
6% per annum plus an additional penalty of 1% of the amount of the
unpaid tax for each month or fraction thereof during which the tax
remains unpaid. Where 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 the interest and penalties herein imposed.
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.
A.
Nothing contained in this article shall be construed
to empower the Township to levy and collect the taxes hereby imposed
on any person or any business or any portion of any business not within
the taxing power of the Township under the Constitution of the United
States or the laws and Constitution of the Commonwealth of Pennsylvania.
B.
If the tax or any portion thereof imposed upon any
person under the provisions of this article shall be held by any court
of competent jurisdiction to be in violation of the Constitution of
the United States or of the Commonwealth of Pennsylvania, the decision
of the court shall not affect or impair the right to impose the taxes
or the validity of the taxes so imposed upon other persons as herein
provided.
C.
If a final decision of a court of competent jurisdiction
holds any provision of this article or the application of any provision
to any circumstances to be illegal or unconstitutional, the other
provisions of this article or the application of such provision to
other circumstances shall remain in full force and effect. The intention
of the Board of Commissioners is that the provisions of this article
shall be severable and that this article would have been adopted if
any such illegal or unconstitutional provisions had not been included
herein.
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.
