[Adopted 7-12-1976 by Ord. No. 204 (Ch. 24, Part 2 of the 1990 Code)]
[Amended 11-12-1984 by Ord. No. 204-A4; 6-13-2007 by Ord. No. 2007-08]
An ordinance of the Borough of New Hope, Bucks County, Pennsylvania, to be known as the "New Hope Borough Business Privilege Tax Ordinance" levying a tax for general revenue purposes at the rate set forth in § 240-5 under privilege of engaging in a business, trade, occupation, profession, vocation, or commercial activity within the Borough of New Hope to be paid by each individual, partnership, association, firm or corporation, for each such privilege exercised within the Borough; providing for the levy, administration and collection of the tax; providing for the issuance of business privilege licenses and imposing penalties for violation.
[Amended 4-11-1978 by Ord. No. 204-A1; 8-11-1986 by Ord. No. 204-A5; 2-28-1988 by Ord. No. 1988-2; 10-15-1991 by Ord. No. 1991-1]
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context and language clearly indicates or requires a different meaning.
ACTUAL PLACE OF BUSINESS or PLACE OF BUSINESS
Any location, or part thereof, where a business, trade, occupation or profession is conducted for a period in excess of 15 days a calendar year. Each such separate location or place of business shall constitute a separate exercise of the privilege of conducting a business within the Borough. Each separate and distinct business conducted from or within a portion of a location shall constitute a separate location or place of business subject to the terms of this article. A separate place of business shall exist regardless of whether a portion of a location is leased and regardless of whether the ownership and operation of such separate business is by the same person.
[Amended 3-19-2019 by Ord. No. 2019-01]
BOROUGH
The Borough of New Hope.
BUSINESS
The carrying on or exercising for gain or profit within the Borough of New Hope by any person of any occupation, trade, profession, business, vocation or commercial activity and shall include but not be limited to those enterprises engaged in by retail and whole sale dealers and vendors in goods, wares, and merchandise; restaurant operators, processors, hotel operators, motel operators, warehousemen, upholsterers, doctors, lawyers, dentists, engineers, architects, chemists, chiropractors, pharmacists, chiropodists, certified public accountants, public accountants, public relations counselors, advertising counselors, employment counselors and agents, promoters, factors, real estate brokers, barbershop operators and beauty shop operators, cleaning, pressing and dyeing establishment operators, laundry and launderette operators, shoe repair shop operators, tailors, seamstresses, electrical, plastering, bricklaying, carpentry, heat, ventilating, plumbing and painting contractors, contractors engaged in the class of heavy building or other construction of any kind or in the alteration, maintenance or repair thereof, demolition contractors, repairers of electrical, electronic and automotive machinery or equipment or other machinery and equipment, owners, keepers, or operators of public garage and outdoor or open-air parking lots for the storage of motor vehicles and other wares and merchandise and all other businesses, trades, occupations and professions in which there is offered any merchandise, service or services to the general public or a limited number thereof.
[Amended 3-19-2019 by Ord. No. 2019-01]
HOME OCCUPATION
Any occupation or business law fully conducted by a person in a dwelling in accordance with the provisions and definitions of the Borough Zoning Ordinance; provided, however, that no business shall be deemed to be a home occupation if it is open to the general public to offer merchandise or services (by inviting the general public into a dwelling), or if the business has any full- or part-time employees, or if the business, at any time, uses subcontractors or independent contractors in doing business.
[Amended 3-19-2019 by Ord. No. 2019-01]
PERSON
Any individual, partnership, limited partnership, association, corporation, limited liability company, estate, trust or other entity. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to partnerships, limited liability companies and/or associations shall mean the partners and/or members thereof; as applied to corporations, the officers thereof; as applied to a trust shall mean the trustees or other fiduciaries thereof.
[Amended 3-19-2019 by Ord. No. 2019-01]
SERVICE
Any act or instance of helping or benefiting another for a consideration.
TAX COLLECTOR
The person, public employee or private agency designated by resolution of the Borough Council to administer and collect the tax levied by this article. The Borough Treasurer may serve as the Tax Collector.
[Amended 3-19-2019 by Ord. No. 2019-01]
TAX YEAR
The twelve-month period from January 1 to December 31, inclusive. Tax year shall also mean calendar year.
[Amended 3-19-2019 by Ord. No. 2019-01]
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for fewer than 15 days in a calendar year.
[Amended 3-19-2019 by Ord. No. 2019-01]
[Amended 8-13-1990 by Ord. No. 1990-2; 3-19-2019 by Ord. No. 2019-01]
For the tax year beginning January 1, and each tax year thereafter, the Borough imposes an annual business privilege tax in the manner and at the fees and rates hereinafter set forth. Such a tax shall continue in force on a tax-year basis without annual reenactment unless the rate of the tax is subsequently changed.
[1]
Editor’s Note: Former § 240-4, Business privilege license; application, as amended, was repealed 3-19-2019 by Ord. No. 2019-01.
[Amended 11-12-1984 by Ord. No. 204-A4; 2-12-1990 by Ord. No. 204-A6]
Beginning with the effective date of this article every person engaging in a business, trade, occupation, profession, vocation or commercial activity in the Borough of New Hope who maintains a place of business therein shall pay an annual business privilege tax for the year at the rate of $365 for each and every such place of business maintained in the Borough.
Persons employed for a wage or salary, agencies of the government of the United States or of the Commonwealth of Pennsylvania, nonprofit corporations or associations organized solely and exclusively for religious, educational or charitable purposes and not conducting any regular or established business competing commercially with any other business subject to the tax herein imposed. Any home occupation, or any temporary, seasonal or itinerant business is exempt from the provisions of this article.
[Amended 4-11-1978 by Ord. No. 204-A1; 5-14-1979 by Ord. No. 204-A2; 11-12-1984 by Ord. No. 204-A4; 2-28-1988 by Ord. No. 1988-2; 8-13-1990 by Ord. No. 1990-2]
A. 
For that portion of the tax year from January 1, 1988, to June 30, 1988, the business privilege tax and license fee is 1/2 of the amount established by this article as hereinbefore amended. Any overpayment of the tax made during this period shall be credited toward the amount due for the tax year beginning July 1, 1988, and shall be applied accordingly. The payment of the business privilege tax and license fee for this short period is due in accordance with the existing terms of the business privilege tax article, as hereinbefore amended.
B. 
Every person subject to the payment of the tax hereby imposed shall file a return as required by this section, which return shall be made upon a form furnished by the Tax Collector. Every person making such return shall certify the correctness thereof.
C. 
Every person subject to the tax imposed by this article who commences business shall within 60 days from the date of commencing such business file a return with the Tax Collector setting forth the person's name, place or places of business, the address or addresses of such business and such other information as may be necessary or required to remit the tax due for the tax year in which the business commenced. The tax imposed by this article shall be paid at the time the return is filed.
[Amended 3-19-2019 by Ord. No. 2019-01]
D. 
Except as provided in Subsection C, every person subject to the tax imposed by this article who has conducted business in any tax year, or portion thereof, shall, on or before March 15 of the following tax year, file with the Tax Collector a return setting forth the person's name, business, place or places of business, the address or addresses of such business and such other information as may be necessary or required to remit the tax due for the preceding tax year. The tax imposed by this article shall be paid at the time the return is filed.
[Amended 3-19-2019 by Ord. No. 2019-01]
E. 
(Reserved)[1]
[1]
Editor’s Note: Former Subsection E, regarding partial refund of the business privilege tax to any business terminating during the tax year, was repealed 3-19-2019 by Ord. No. 2019-01.
F. 
Every person which paid or pays the business privilege tax imposed by this article for each tax year shall be subject to the annual taxing provisions of this article for each subsequent tax year until such time as the person notifies the Tax Collector, in writing, that the person is no longer engaged in business at a place of business in the Borough. The notice shall set forth the name of the person, the business (if different), and the date on which business activities were wholly terminated. The notice shall be forwarded to the Tax Collector by certified mail, return receipt requested, at the Borough offices. The person shall not be relieved from the mandates and liabilities imposed by this article until such time as the notice required herein is received by the Tax Collector.
[Amended 3-19-2019 by Ord. No. 2019-01]
A. 
The Tax Collector, on behalf of the Borough, shall collect and receive the taxes, interest, fines and penalties imposed by this article. It shall be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.
B. 
The Borough Secretary and the Tax Collector are hereby charged with the administration and enforcement of this article and are hereby charged and empowered to prescribe and issue all forms necessary for the administration of the tax; and may adopt and promulgate with the approval of the Borough Council rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including, without limitation, provisions for the examination 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 any rules and/or regulations promulgated pursuant thereto.
[Amended 3-19-2019 by Ord. No. 2019-01]
[Amended 7-9-2001 by Ord. No. 2002-3; 3-19-2019 by Ord. No. 2019-01]
The Tax Collector and/or Borough Secretary shall collect by suit or otherwise taxes, interest, costs, fines and penalties under this article remaining due or unpaid. If for any reason any tax hereby imposed is not paid when due, an additional penalty of $10 per month shall be added for each month or fraction thereof during which the tax remains unpaid and shall be added and collected whenever suit is brought for recovery of the unpaid tax. The responsible person(s) shall, in addition, be liable for the costs of collection as well as for interest, penalties and reasonable attorneys' fees as permitted by applicable law.
A. 
Any person who fails to pay the tax required under this article shall, upon conviction before any Magisterial District Judge or other court of competent jurisdiction, be sentenced to pay a fine of not more than $600 and costs of collection or, in default of payment thereof, shall be subject to imprisonment for a term no to exceed 30 days.
[Amended 8-13-1990 by Ord. No. 1990-2; 3-19-2019 by Ord. No. 2019-01]
B. 
The failure of any person to receive or procure the necessary forms for making any application or return required by this article shall not excuse him from making any such application or return or paying the tax herein levied.
[Amended 3-19-2019 by Ord. No. 2019-01]
It is hereby declared to be the intention of the Council that the taxes imposed under this article shall be in addition to any and all other taxes imposed by the Borough of New Hope.
The provisions of this article shall become effective 30 days after the enactment hereof and shall apply initially to the calendar year 1976 and shall continue on an annual basis thereafter without reenactment.