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:
BUSINESS
Any activity carried on or exercised for gain or profit within
the Township or from or attributable to a bona fide office or place
of business within the Township, including but not limited to business;
profession; vocation; or service, construction, communication or commercial
activity, and including but not limited to the sale or lease of merchandise
or other tangible property or realty. Any person who has no office
separate from his residence located in the Township shall be considered
as conducting his business, trade, occupation or profession from his
residence, but this provision shall not be construed as permitting
any business in a location where zoning laws prohibit the conduct
of a business.
BUSINESS TAX RECEIVER
The person authorized to administer the within tax or the
Business Tax Receiver's duly authorized or deputized agents.
FINANCIAL BUSINESS
Services and transactions or activity of whatever nature
carried out by banks, except as exempt under Pennsylvania law, trust
companies, credit and investment banking companies, holding companies,
dealers and brokers in money, credits, commercial paper, bonds, notes,
securities and stocks, commodities, options and monetary metals.
GROSS RECEIPTS
(1)
All gross receipts of cash, credits or property
of any kind or nature received in cash or credit transactions, allocable
or attributable to the Township, whether derived from within or outside
the Township and regardless of taxpayer's method of accounting, for
services rendered by any business, trade, occupation or profession,
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 expenses.
(2)
The term "gross receipts" shall not include:
(a)
In the case of a financial business, the cost
of securities and other property sold, exchanged, paid at maturity
or redeemed or money received in payment of advances, credits and
loans (not to exceed the principal amount of such advances, credits
and loans) and deposits.
(b)
In the case of a broker, any portion of the
fees or commissions with respect to any transaction paid by him to
another broker, underwriter or insurer on account of a purchase or
sale of a contract for goods, commodities or insurance contract initiated
by or exercised or cleared in conjunction with such other broker.
(c)
Federal excise tax or sales tax due to the Commonwealth
of Pennsylvania.
LICENSE YEAR
The period from January 1 to December 31, inclusive, and
each year thereafter.
PERSON
Any individual, partnership, limited partnership, association,
firm, corporation or any other entity or taxpayer of any kind engaged
in a business within the limits of the Township. 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 thereof.
RETAIL DEALER OR VENDOR
Any person who is a dealer in or vendor of goods, wares and
merchandise, except a person who is a wholesale dealer or vendor as
defined in this article.
SERVICE
Any act or instance of helping or benefitting another for
consideration.
TAXPAYER
A person subject to the payment of the tax imposed by this
article.
TAX YEAR
The twelve-month period beginning the first day of January
(or in the case of a person commencing business any day after the
first day of January, the first day in the tax year in which a person
commences a business in the Township) and ending the 31st day of December
immediately following.
WHOLESALE DEALER OR VENDOR
Any dealer or vendor whose customers purchase goods, wares,
merchandise or materials for the purpose of reselling.