[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.
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]
The Borough of New Hope.
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]
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]
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]
Any act or instance of helping or benefiting another for
a consideration.
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]
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]
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]
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.
