[Adopted 11-18-1996 by Ord. No. 702[1]]
[1]
Editor's Note: This article was amended 1-22-2013 by Ord.
No. 860, but Ord. No. 860 was subsequently repealed 10-21-2013 by
Ord. No. 864, which ordinance reinstated and reenacted Ord. No. 702.
This article is enacted pursuant to authority
granted by the Local Tax Enabling Act, P.L. 1257, No. 511, December
31, 1965, 53 P.S. § 6901 et seq., as hereafter amended,
supplemented, modified or reenacted by the General Assembly of the
Commonwealth of Pennsylvania.
As used herein, the following terms shall have
the meanings set forth below, unless a different meaning clearly appears
from the context therein:
For purposes of computing any tax hereunder, the amount of
revenue attributed to parking services shall be computed by calculating,
each month, the total revenues derived by the operator for any and
all services provided to its patrons and multiplying that sum by 29%
in order to determine the amount of such revenues attributed to parking
services.
Any person who conducts a business wherein a fee or charge
is collected from its patrons in return for parking services or for
a range of services, a portion of which are parking services.
Those services or that portion of the range of services provided
to patrons of any business that consists of the parking or storing
of an automobile or motor vehicle upon a nonresidential lot or parcel
of land.
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any provision prescribing a
penalty, the term "person" as applied to a partnership shall mean
the partners thereof and as applied to corporations and associations
shall mean the officers thereof and, if there are no officers, the
shareholders thereof.
That portion of the total fee or charge, whether or not separately
identified, collected from patrons of a business by an operator for
parking services.
On or after the effective date of this article,
a tax of 8.5% shall be imposed upon those revenues attributed to parking
services collected from its patrons by any operator doing business
within the Township of Tinicum, as provided herein, and shall be due
to the Township of Tinicum by such operator. The foregoing tax at
the rate of 8.5% shall remain in effect for a period of five years
from the effective date of this article, at which time the rate of
said tax will automatically increase to 9.0%. The foregoing tax at
the rate of 9.0% shall remain in effect for a period of five years
from its effective date, at which time the rate of said tax will automatically
increase to 9.5% and said rate shall remain in effect for a period
of five years from its effective date and be effective thereafter,
unless modified or amended.
Any operator desiring to provide parking services
to patrons for a fee, as defined herein, shall file with the Township
Secretary, not less than 30 days prior to the commencement of business
operations, an application for permit on such forms as are provided
for that purpose by the Township.
Every operator to whom a permit is issued hereunder
shall, on or before the 15th day of each month, prepare and file a
tax return with the Township Treasurer setting forth the total revenues
derived by the operator for any and all services provided to its patrons
by said business during the preceding month and computing the tax
due hereunder for said month in accordance with the provisions of
this article; and concurrently therewith, each such person shall remit
monthly, on the 15th day of each month, the entire amount of the tax
due.
Upon good cause shown, the Township Secretary
or the Township Treasurer or their designated agents are hereby authorized
to examine or cause to be examined the books and business records
of any operator filing a tax return hereunder in order to verify the
accuracy of the tax return or, if no return has been filed, to ascertain
the amount of any tax that may be due hereunder.
If the tax levied pursuant to this article is
not paid when due, a penalty of 10% of the amount of the tax due and
unpaid may be added thereto.
All taxes, interest and penalties collected
or recovered shall be paid into the Township Treasury as general revenue
to be used for general revenue purposes.
Any operator violating or failing to comply
with the provisions and requirements of this article, or failing or
refusing to furnish complete and accurate tax returns or to remit
any tax levied by this article in a timely manner, or of knowingly
and intentionally making an incomplete, false or fraudulent return,
or of doing or attempting to do any act in avoidance of the payment
of the tax levied hereunder shall, upon conviction thereof, be sentenced
to pay a fine of not more than $1,000 and in default of payment of
said fine, any person responsible for the default in payment may be
sentenced to a term of imprisonment for a term not to exceed 30 days.
Each and every day in which any person shall be in violation of this
article shall constitute a separate offense, punishable by a like
fine or penalty. Any fine or penalty hereunder shall be in addition
to the 10% penalty on the unpaid tax and any other fine or penalty
levied hereunder or under any other applicable law. If for any reason
the tax is not paid when due and a citation, complaint or action is
brought for the recovery of any tax or for the failure to furnish
tax returns or to comply with the requests of this article, the person
liable therefor shall, in addition, be liable for the costs of collection,
litigation, including reasonable attorney fees, and interest and penalties
herein imposed.
This article shall be effective on the first
day of January 1997 and shall remain in effect pursuant to the terms
set forth herein for a period of 15 years from its effective date
and thereafter, unless modified as amended.
