[Adopted 12-22-1997 by Ord. No. 97-10,
approved 12-22-1997]
This article shall be known as the "Off-Premises
Sign Tax." The provisions hereof shall first become effective January
1, 1998.
The Borough of Steelton, through which numerous
state highways and an interstate route traverse and in which numerous
business are located, is impacted by an ever increasing volume of
vehicular traffic. The Borough of Steelton, due to the ever increasing
vehicular traffic, incurs costs for police, street, fire, emergency
management services and infrastructure growth, among others. By lease
or rental fees, owners of off-premises sign structures benefit greatly
from the ever increasing volume of traffic through the Borough. On-premises
sign structures are primarily to identify businesses, professionals,
activities, commodities, services or entertainment conducted, sold
or offered upon the premises where the signs are located, in contrast
to off-premises sign structures that are sources of income to their
owners. Off-premises sign structures are not assessed for real property
taxes within the Borough, whether or not permanently affixed to the
land. The maintenance of off-premises sign structures is a privilege
subject to taxation by the Borough under the Local Tax Enabling Act,
i.e., Act of December 31, 1965, P.L. 1257, as amended (53 P.S. § 6901
et seq.).[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section
except where the context or language clearly indicates or requires
a different meaning:
Any sign that directs attention to a business, profession,
activity, commodity, service, product price, or entertainment conducted,
sold or offered upon the premises where such sign is located or within
the building to which such sign is affixed.
The entire area within a single continuous perimeter composed
of a single face enclosing the extreme limits of characters, lettering,
illustrations, ornamentations or other figures together with a material
or color forming an integral part of the display or to differentiate
the sign from the background to which it is placed. Structural supports
shall not be included in gross surface area.
Any sign not regularly or permanently displayed at a location,
which sign advertises or directs attention to an event, activity,
service, commodity or attraction of limited duration (not more than
30 days), including but not limited to yard sales, auctions, chicken
barbecue dinners, birth announcements and bake sales.
Any sign visible from a public way that directs attention
to a business, commodity, service, entertainment, attraction or subject
sold, offered or existing elsewhere than upon the same lot where such
sign is displayed. The term "off-premises sign" shall include an outdoor
advertising sign (billboard) on which space is leased or rented by
the owner thereof to others for the purpose of conveying a commercial
or noncommercial message.
Any sign which advertises a person or party seeking political
office or a political cause or opinion on a referendum or matter of
political concern and which relates to a scheduled election or matter
of upcoming vote by a governmental body.
The owner of every lot upon which an off-premises
sign is located within the Borough of Steelton shall be responsible
to obtain an annual off-premises sign license for every off-premises
sign located thereon. The term for such license shall be February
1 to January 31. Every owner shall be responsible to obtain such license(s)
by February 1 of every year.
A.
Application for an off-premises sign license shall
be made by the lot owner upon a form provided by the Borough of Steelton
which shall require the following information:
(1)
The name and address of the owner of the lot upon
which the off-premises sign is located.
(2)
The address of or description of the location of the
lot where the off-premises sign is located.
(3)
The gross surface area of the sign.
(4)
When there is more than one sign on a lot, a description
of the off-premises sign sufficient to identify the same.
(5)
The name and address of the sign operator, if any.
B.
A separate application form must be submitted for
every off-premises sign.
With the annual application for an off-premises
sign license, the owner shall pay the full amount of the off-premises
sign tax, which shall be calculated by multiplying by $2 the gross
surface area, measured in square feet, of the off-premises sign. If
a new off-premises sign is erected between February 1 and June 30,
inclusive, the full amount of the tax for the year shall be paid.
If a new off-premises sign is erected between June 30 and February
1, inclusive, 1/2 of the tax shall be paid.
The following types of signs are exempt from the provisions of this article: business identification signs, real estate signs, incidental temporary exterior signs, identification signs and political signs, as defined in this article or in Chapter 120, § 120-63A, B, D, E, F, G, H, and § 120-64, of the Code of Ordinances of the Borough of Steelton, as well as attraction signage installed by local or state governmental entities in rights-of-way for the purpose of directing interested persons to specific sites.
A.
The Code Enforcement Officer of the Borough of Steelton shall enforce the provisions of this article. When an owner fails to properly submit an application and pay the tax provided for in § 102-43 by February 1 or within 14 days of erecting a new off-premises sign, the Code Enforcement Officer or his designee shall notify the owner by certified mail, return receipt requested, that the license application must be submitted within 30 days.
B.
If the application is not submitted within 30 days,
the Code Enforcement Officer or his designee may sue for the recovery
of the tax due, together with interest at the rate of 6% on the amount
of the tax calculated beginning with the due date of said tax, and
a penalty of 5% shall be added to the flat rate of said tax for nonpayment
thereof; in addition, the Code Enforcement Officer shall issue a nontraffic
summary citation. Upon conviction thereof, the owner shall be sentenced
to pay a fine of not more than $600, together with costs of prosecution.
Every off-premises sign for which a proper application has not been
submitted shall be considered a separate offense.
