A.
Whether or not a person carries on a taxable activity
within the meaning of the Business Privilege Tax Ordinance is essentially
a question of fact. In general, taxable activity includes any trade,
business, profession, occupation, vocation or commercial activity
that is carried on or exercised for gain or profit within Upper Merion
Township or from or attributable to a bona fide office or place of
business within Upper Merion Township. The tax is imposed on any person
who exercises the privilege of carrying on the aforementioned activities
in Upper Merion Township and it is measured by the gross receipts
received in or allocable to the Township.
(1)
Intra- and interstate business. Doing business includes
any trade, business, profession, vocation or commercial activity of
an intrastate or interstate character, except as specifically exempted
or excluded by the Business Privilege Tax Ordinance or these regulations.
(2)
Residence or domicile. A person who engages in taxable
activity in Upper Merion Township is subject to the tax, whether or
not such person is a resident and whether or not such person has a
permanent place of business in the Township.
(3)
Foreign corporation. A foreign corporation is subject
to the tax if it carries on taxable activity in Upper Merion Township,
whether or not it is licensed to do business in Pennsylvania.
The Business Privilege Tax Ordinance applies
not only to businesses in existence at the beginning of the tax year,
but also to businesses begun during the tax year or carried on in
the Township for any part of the tax year.
