[Adopted 11-7-2002 by Ord. No. 1525[1]]
As used in this article, the following words
and phrases shall have the meaning set forth below:
All persons, partnerships, limited partnerships, associations
or corporations subject to the business privilege tax or the mercantile
tax of the City of Butler.
Any business (as defined herein) which is first established
and registered with the City after the effective date of this article,
and shall not include a successor to a business in existence prior
to the passage of this article, and shall further not include any
business, such as a contractor or a subcontractor, which has not established
a permanent place of business in the City of Butler.[1]
[Amended 2-26-2015 by Ord. No. 1707]
[1]
Editor's Note: The former definition of "relocated
business," which immediately followed this definition, was repealed
8-26-2004 by Ord. No. 1555.
[Amended 8-26-2004 by Ord. No. 1555[1]; 12-20-2012 by Ord. No. 1664[2]; 8-27-2020 by Ord. No. 1788[3]]
A.
Mercantile
retail tax exemption schedule. All persons, partnerships, unincorporated
associations or corporations in the City of Butler with gross revenues
of less than $10,000 in a year for which a return is due, 100% of
the tax payment due by a retail dealer or retail vendor shall be exempted.
All persons, partnerships, unincorporated associations or corporations
which establish a new business within the City of Butler opportunity
zone in the City of Butler shall be exempted from the mercantile license
tax based on the following schedule:
B.
Business
privilege service tax exemption schedule. All persons, partnerships,
unincorporated associations or corporations which establish a new
business within the City of Butler opportunity zone shall be exempted
from the business privilege tax based on the following schedule:
(1)
For
the first two years for which a return is due, 100% of the tax payment
shall be exempted.
(2)
For
the third year for which a return is due, 82% of the tax payment shall
be exempted.
(3)
For
the fourth year for which the return is due, 78.5% of the tax payment
shall be exempted.
(4)
For
the fifth year for which the return is due, 75% of the tax payment
shall be exempted, whereupon the exemption shall expire.
[1]
Editor's Note: This ordinance provided an
effective date of 1-1-2005. It also provided that a business established
in the City prior to 12-31-2004, and entitled to an exemption, shall
remain eligible for the exemption schedule in effect on the date the
business was established.
[2]
Editor’s Note: This ordinance provided an effective
date of 1-1-2013. It also provided that a business established in
the City prior to 12-31-2012, and entitled to an exemption, shall
remain eligible for the exemption schedule in effect on the date the
business was established.
[3]
Editor's Note: This ordinance provided an effective date of
7-30-2020.
A.
Any person, partnership, limited partnership, association
or corporation, upon registering their business with the office of
the City Treasurer, shall be provided with the following notice:
|
Under the provisions of City Article No. _______
you may be entitled to a temporary exemption from business privilege
tax or mercantile license tax. An application for such exemption may
be secured from the City Treasurer and must be filed with the City
for such exemption to become effective.
|
