[Adopted 2-19-1987 as Part 3, Art.
333, of the 1987 Codified Ordinances]
As used in this article, unless the context
indicates clearly a different meaning, the following words and phrases
have the meanings set forth below:
Carrying on or exercising whether for gain or profit or otherwise
within the City any trade, business, including but not limited to
financial business as hereinafter defined, profession, vocation, service,
construction, communication or commercial activity or making sales
to persons or rendering services from or attributable to a Butler
office or place of business.
The term "business" includes but is not limited
to the following: accountant, advertising agency, amusement, architect,
attorney, bank, banker, barber, beautician, book or magazine salesman,
broker, building and loan associations, bus company, butcher, certified
public accountant, chemist, chiropodist, chiropractor, confectioner,
contractors of all types, dentists, dressmaker, druggist, dry cleaner,
dry cleaner and self-service laundry, embalmer, engineer, entertainment,
finance company, funeral director, furniture, garage, grocer, hawker,
hotel, insurance agents and brokers, jewelers, loan companies, lumber,
meat dealer, medical doctor, mortician, motel, optometrist, osteopath,
parking lot, pawn broker, photographer, podiatrist, premium company
or dealer, produce vendor, publishers, real estate salesmen, receiving
or conducting radio or television impulses, rental of personal property
or real estate, except rental of two or less dwelling units in the
same structure in which the owner resides is excluded, repair shop,
reproduction of documents or books, restaurants, rooming house, savings
and loan associations, seamstress, service station, tailor, taxi,
technician, trucking, trust companies, vendor or lessor by installments.
"Business" shall not include the following:
any business which is subject to the City mercantile tax on its entire
gross receipts; any organization, foundation, corporation or unincorporated
association operating under a nonprofit charter or recognized as a
nonprofit entity by the Commonwealth of Pennsylvania, including but
not limited to hospitals, nursing homes, colleges, universities, schools
other than elementary or secondary, cemeteries, veterans posts and
recreational centers, fund raising organizations and all other organizations
which provide services to the general public; any political subdivision,
any agency of the federal, state or local government, any elementary
or secondary school within the City, or any entity which is funded,
endowed or maintained as a purely public charity, in respect to transactions
directly related to its principle charitable purpose, any employment
for a wage or salary; and any business upon which the power to levy
a tax is withheld by law.
The City of Butler, Pennsylvania.
The services and transactions of banks and bankers, savings
and loan associations, trust, credit and investment companies, where
not prohibited by law, holding companies, dealers and brokers in money,
credits, commercial paper, bonds, notes, securities and stocks, monetary
metals, factors and commission merchants.
Cash, credits, property of any kind or nature, received in
or allocable or attributable to the City from any business or by reason
of any sale made, including resales of goods, wares or merchandise
taken by a dealer as a trade-in or as part payment for other goods,
wares or merchandise or services rendered or commercial or business
transaction had within the City, 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 expense. Gross receipts
shall include both cash and credit transactions but shall exclude:
The amount of any allowance made for goods,
wares or merchandise taken by a dealer as a trade-in or as part payment
for other goods, wares and merchandise in the usual and ordinary course
of his business.
In the case of a financial business, the cost
of securities and other property sold, exchanged, paid at maturity,
or redeemed and moneys or credits received in repayment of advances,
credits and loans, but not to exceed the principle amount of such
advances, credits and loans and shall also exclude deposits.
In the case of a broker, on commissions paid
by him to another broker on account of a purchase or sales contract
initiated, executed or cleared in conjunction with such other broker.
Receipts by dealers from sales to other dealers
in the same line where the dealer transfers title or possession at
the same price for which he acquired the goods, wares or merchandise.
Any activity conducted by beneficial, charitable,
religious, political or educational nonprofit corporation, foundation
or unincorporated association, receipts of which in their entirety
to such beneficial, charitable, religious, political or educational
entity and which activity is sponsored and conducted solely and completely
by and for that entity by unpaid volunteers.
Receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer, outside the limits of the City and not for the purpose of evading payment of this tax and those receipts which the City is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 235-55C.
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
prescribing a fine or a penalty, the word "person," as applied to
partnerships, shall mean the partners thereof and as applied to corporations
and unincorporated associations shall mean the officers thereof.
The twelve-month period of January 1 to December 31.
Any business that is conducted at one location for less than
60 consecutive calendar days.
The Treasurer of the City of Butler and/or the person or
corporation designated from time to time by resolution of the City
of Butler responsible for collection and reporting of the tax levied
by this article.
[Amended 2-2-1989 by Ord. No. 1321]
Any person who sells to dealers in or vendors of goods, wares
and merchandise.
[Amended 2-20-1997 by Ord. No. 1430; 1-18-2001 by Ord. No. 1500]
Every person engaged in any business in the
City of Butler, beginning with the tax year 2001 and annually thereafter,
shall pay an annual tax at the rate of 7.0 mils (7.0 per $1,000) on
each dollar of volume of the gross annual receipts thereof, up to
and including $7,200,000 of gross annual receipts. Gross annual receipts
in excess of $7,200,000 shall be exempt from further taxation.
A.
Every person subject to the payment of the tax hereby
imposed who has commenced his business at least one full year prior
to the beginning of any tax year shall compute his annual gross receipts
upon the actual receipts received by him during the preceding calendar
year.
B.
Every person subject to the payment of the tax hereby
imposed who has commenced his business less than one year prior to
the tax year 1979, or who has commenced his business subsequent to
the beginning of any tax year, for such tax year, shall compute his
annual gross receipts upon the actual gross receipts received by him
during the part of such tax year remaining and on the actual gross
receipts of his first full year for the second full tax year he engages
in business, as the case may be. In the case of a business commencing
less than one full year prior to any tax year, the average monthly
volume of business multiplied by 12 shall be the basis for computing
the gross volume of business for the first full tax year.
C.
Where a receipt in its entirety cannot be subjected
to the tax imposed by this article by reason of the provisions of
the Constitution of the United States or any other provision of law,
including the exemptions within this article, the Treasurer shall
establish rules and regulations and methods of allocation and evaluation
so that only that part of such receipt which is properly attributable
and allocable to the doing of business in the City shall be taxed
hereunder. The Treasurer may make such allocation with due regard
to the nature of the business concerned on the basis of millage division
of the receipt according to the number of jurisdictions in which it
may be taxed, the ratio of the value of the property or assets of
the taxpayer owned and situated in the City to the total property
or assets of the taxpayer wherever owned and situated or any other
method or methods of calculation other than the foregoing, calculated
to effect a fair and proper allocation. Every person who ceases to
carry on a business during any tax year shall be permitted to apportion
his tax for such tax year and shall pay for such tax year an amount
to be computed by multiplying his gross receipts for the preceding
full calendar year by a fraction whose numerator shall be the number
of months such person was in business during the tax year and whose
denominator shall be 12.
D.
Every person subject to the payment of the tax hereby
imposed who engages in a business, temporary, seasonal or itinerant
by its nature, shall compute his annual gross receipts upon the actual
gross receipts received by him during such a tax year.
A.
Every person subject to the tax imposed by this article
shall forthwith register with the Treasurer and set forth his name,
address, business address and the nature of the business activity
in which he is engaged.
B.
Every return shall be made upon a form furnished by
the Treasurer. Every person making a return shall certify the correctness
thereof.
C.
Every person subject to the tax imposed by this article,
who has commenced his business at least one full year prior to the
beginning of any tax year shall, on or before June 1, 2002, and annually
thereafter, file with the City Treasurer a return setting forth his
name, his business and business address and such other information
as may be necessary in arriving at the annual gross volume of business
transacted by him during the preceding year and the amount of tax
due.
[Amended 2-2-1995 by Ord. No. 1404; 6-21-2001 by Ord. No. 1505]
D.
Every person subject to the tax imposed by this article
who has commenced his business less than one full year prior to the
beginning of the tax year 2002 shall, on or before June 1, 2002, file
with the City Treasurer a return setting forth his name, his business,
business address and such other information as may be necessary in
arriving at the actual volume of business transacted by him during
the period of operation prior to January 1, 2002, and the amount of
tax due.
[Amended 2-2-1995 by Ord. No. 1404; 6-21-2001 by Ord. No. 1505]
E.
Every person subject to the tax imposed by this article
who commenced business subsequent to the beginning of any tax year
for such tax year shall on or before January 31, of the succeeding
tax year file a return with the Treasurer setting forth his name,
his business, his business address and such other information as may
be necessary in arriving at the actual gross volume of business transacted
by him during such tax period and the amount of the tax due.
F.
Every person subject to the tax imposed by this article
who commences business subsequent to the beginning of any tax year
shall, on or before June 1 of the succeeding tax year, file a return
with the City Treasurer setting forth his name, business, his business
address and such other information as may be necessary in arriving
at the gross volume of business for the first full tax year and the
amount of tax due. The average monthly volume of business transacted
in the preceding year multiplied by 12 shall be the basis for computing
the gross volume of business for the first full tax year.
[Amended 6-21-2001 by Ord. No. 1505]
G.
Every person subject to the payment of the tax imposed
by this article who engages in a business temporary, seasonal or itinerant
by its nature, shall within seven days from the day he completes such
business, file a return with the Treasurer setting forth his name,
his business, his business address and such other information as may
be necessary in arriving at the gross volume of business during the
tax period and the amount of the tax due.
The person making the return shall at the time
of filing the return pay the amount of tax shown as due thereon to
the Treasurer.
A.
It shall be the duty of the Treasurer to collect and
receive the taxes, fines and penalties imposed by this article. It
shall also be his duty to keep a record showing the amount received
by him from each person paying the tax and the date of such receipts.
B.
The Treasurer is hereby charged with the administration
and enforcement of the provisions of this article and is hereby empowered
to prescribe, adopt, promulgate, subject to the approval of Council,
and enforce rules and regulations relating to any matter pertaining
to the administration and enforcement of this article, including provision
for the reexamination 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 to make refunds where necessary. Any
person aggrieved by any decision of the Treasurer shall have the right
to appeal to the court as in other cases provided.
C.
The Treasurer is hereby authorized to compel the production
of books, papers and records and the attendance of all persons before
him whether as parties or witnesses whom he believes to have knowledge
of such receipts.
D.
The Treasurer is hereby authorized to examine the
books, papers and records of any taxpayer or supposed taxpayer in
order to verify the accuracy of any return made or, if no return was
made, to ascertain the tax due. Every such taxpayer or supposed taxpayer
is hereby directed and required to give to the Treasurer the means,
facilities and opportunity for such examinations and investigations
as are hereby authorized.
A.
The Treasurer may sue for the recovery of taxes due
and unpaid under this article.
B.
If for any reason the tax is not paid when due in
each year, interest at the rate of 6% per annum and an additional
penalty of one-half of one percent (1/2%) of the amount of the unpaid
tax for each month or fraction thereof during which the tax remains
unpaid shall be added and collected. Where suit is brought for the
recovery of any such tax the person liable therefor shall, in addition,
be liable for the costs of collection and the interest and penalties
herein imposed.[1]
[1]
Editor's Note: Former Section 333.08(a) dealing
with the tax rate for the year 1979, which immediately followed this
subsection, was deleted 2-20-1997 by Ord. No. 1430.
A.
Nothing contained in this article shall be construed
to empower the City to levy and collect the taxes hereby imposed on
any person or any business or any portion of any business not within
the taxing power of the City under the Constitution of the United
States and the laws and Constitution of the Commonwealth of Pennsylvania.
B.
If the tax, or any portion thereof, imposed upon any
person under the provisions of this article shall be held by any court
of competent jurisdiction to be in violation of the Constitution of
the United States or of the Commonwealth of Pennsylvania, the decision
of the court shall not affect or impair the right to impose the taxes
or the validity of the taxes so imposed upon other persons as herein
provided.
[1]
Editor's Note: Former Section 333.08(b), dealing
with the reduction of the tax rate, which immediately preceded this
section, was repealed 2-2-1989 by Ord. No. 1321.
This article is enacted by the authority of
the Third Class City Code and of the Local Tax Enabling Act of 1965,
1965 Dec. 31, P.L. 1275 (53 P.S. § 6901 et seq.), as amended.
The provisions of this article shall become
effective January 1, 1979, and shall remain in effect thereafter,
from year to year, on a calendar year basis.
Whoever makes any false or untrue statement
on his return or refuses to permit inspection of the books, records
or accounts of any business in his custody or control when the right
to make such inspection by the Treasurer is requested, or whoever
fails or refuses to file a return required by this article, shall,
upon conviction be fined not more than $500 for each offense, and
in default of payment thereof shall be imprisoned for not more than
30 days.
