[Adopted 1-20-1969 by Ord. No. 105]
This article shall be known as the "Business
Privilege Tax Ordinance."
[Amended 1-11-1971 by Ord. No. 144; 11-12-1979 by Ord. No.
303]
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates a different meaning:
Any activity carried on or exercised for gain or profit in
the Township of South Whitehall, including, but not limited to, the
sale of merchandise or other tangible personality or the performance
of services. Where applicable, business shall be distinguished between
wholesale and retail as follows:
Wholesale business shall be business conducted
by a "wholesale dealer" or "wholesale vendor," which shall mean any
person who sells to dealers in, or vendors of, goods, wares and merchandise
and to no other persons.
Retail business shall be business conducted
by a "retail dealer" or "retail vendor," which shall mean any person
who is a dealer in or vendor of goods, wares and merchandise who is
not a wholesale dealer or vendor.
Any sale or display of used goods, wares or merchandise at
any nonpublic garage, residence, porch or yard.
The period from January 1 to December 31, inclusive.
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any subsection prescribing or
imposing a penalty, the term "person," as applied to associations,
shall mean the partners or members thereof, and as applied to corporations,
the officers thereof.
A person subject to the payment of the tax imposed by this
article.
The period from January 1 to December 31, inclusive.
The Township of South Whitehall.
[Amended 1-11-1971 by Ord. No. 144; 11-12-1979 by Ord. No.
303; 10-11-1982 by Ord. No. 349]
There is hereby levied for the tax year 1971,
and annually thereafter, a tax for general revenue purposes on the
privilege of doing business as herein defined in the Township of South
Whitehall, as follows:
A.
Rate of tax; annual business. On each and every dollar
of the whole or gross volume of business transacted within the territorial
limits of the Township of South Whitehall, during tax year by any
person, 1 1/2 mills, which shall be $1.50 per $1,000 of gross
volume of business except that wholesale vendors or dealers in goods,
wares and merchandise shall pay a tax on each and every dollar of
the whole or gross volume of the business transacted within the territorial
limits of the Township of South Whitehall during the tax year of one
mill which shall be $1 per $1,000 of gross volume of business. Where
a person is a wholesale and retail vendor or dealer in goods, wares
and merchandise, he shall pay a tax of one mill on each and every
dollar of wholesale business transacted by him and 1 1/2 mills
on each and every dollar or retail business transacted within the
territorial limits of the Township of South Whitehall during the tax
year.
B.
Temporary, seasonal or itinerant business.
(1)
Rate of tax. On each dollar of the whole or gross
volume of business transacted during each quarter of the tax year
by any person engaged in a business temporary, seasonal or itinerant
by its nature within the territorial limits of the Township of South
Whitehall, the tax shall be imposed at the rate of 1 1/2 mills.
One and one-half mills shall mean $1.50 per $1,000 of gross volume
of business.
(2)
Permits. Prior to this commencement of business within
the Township, each temporary, seasonal or itinerant business or business
person shall obtain a temporary business privilege permit.
(a)
Issuance of the said permit shall be conditioned
upon payment to the Township of the sum in an amount established from
time to time by resolution of the Township Board of Commissioners,
which represents the permit fee, and upon payment to the Township
of an estimated assessment (based upon information available) of the
proper amount of tax which will be owing by taxpayer at the conclusion
of the temporary, seasonal or itinerant business to be conducted.
In no event shall the estimated assessment be less than $500. The
estimated assessment paid by taxpayer shall be held by Township in
escrow and shall be returned to taxpayer at the conclusion of the
business conducted by said taxpayer in the Township, and upon presentation
by taxpayer to Township of a certified statement reflecting the gross
volume of business done by the said taxpayer during the term of the
said permit, less any tax payable pursuant to this or any other Township
ordinance. Should no certified statement be received by Township within
30 days of the conclusion of the activities permitted by the temporary
permit, the Township may apply all sums held in escrow toward payment
of taxes due, without regard to the actual liability of any person
therefor may apply the said escrow sums "on account" of sums estimated
to have been due for the activities so permitted, and proceed in law
or equity against any person liable hereunder for additional tax sums
due, in such amounts as are reasonably estimated by Township.[1]
(b)
Nothing contained in this Subsection B(2) shall be construed to apply to: (i) farmers selling their own produce; or, (ii) to the sale of goods, wares and merchandise, donated by the owners thereof, the proceeds whereof are to be applied to any charitable or philanthropic purpose; or, (iii) to any manufacturer or producer in the sale of bread and bakery products, meat and meat products or milk and milk products.
(c)
Permits issued hereunder shall allow business
to be conducted throughout the remainder of the calendar year of issuance,
provided, that in the aggregate, business shall not be conducted for
more than 90 days within the calendar year.
[Amended 4-7-1993 by Ord. No. 563]
C.
Persons, businesses and receipts exempted. Persons
employed for a wage or salary, nonprofit corporations or associations
organized for religious, charitable or educational purposes, agencies
of the Government of the United States or of the Commonwealth of Pennsylvania
and the business of any political subdivision, or of any authority
created or organized under and pursuant to any act of Assemble are
exempted from the provisions of this article; nor shall such tax be
assessed and collected:
(1)
On the gross receipts from utility service of any
person or company whose rates of service are fixed and regulated by
the Pennsylvania Public Utility Commission; or any public utility
service rendered by any such person or company or an any privilege
or transaction involving the rendering of any such public utility
service.
(2)
On the privilege of employing such tangible property
as is subject to a state tax (except on sales of admission to places
of amusement or on sales or other transfers of title or possession
of property).
(3)
On goods, articles and products, or on by-products
of manufacture, or on minerals, timber, natural resources and farm
products, manufactured, produced or grown in the Township of South
Whitehall, or on the preparation of processing thereof for use or
market, or on any privilege, act or transaction related to the business
of manufacturing, the production, preparation or processing of minerals,
timber and natural resources or farm products, by manufacturers, by
producers and by farmers with respect to the goods, articles and products
of their own manufacture, production or growth, or any privilege,
act or transaction relating to the business of processing by-products
of manufacture, or in the transportation, loading, unloading or dumping
or storage of such goods, articles, products or by-products.
(4)
On the gross receipts from any garage sale.
[Amended 12-2-1986 by Ord. No. 411]
D.
Determination of gross or whole volume of business.
Gross or whole volume of business upon which the tax hereunder is
computed shall include the gross consideration credited or received
for or on account of sales made and/or services rendered, subject
only to the following allowable deductions and exemptions:
(1)
The dollar volume of business transacted by wholesale
and retail dealers derived from the resale of goods, wares and merchandise
taken by any dealer as trade-in or as part payment for other goods,
wares and merchandise, except to the extent that the resale price
exceeds the trade-in allowance.
(2)
Refunds, credits or allowances given by a taxpayer
to a purchaser on account of defects in goods, wares or merchandise
sold, or on account of goods, wares or merchandise returned.
(3)
Any commissions paid by a broker to another broker
on account of a purchase or sales contract initiated, executed or
cleared with such other broker.
(4)
Bad debts, where the deduction is also taken in the
same year for Federal income taxation purposes.
(5)
Taxes collected as agent for the United States of
America, Commonwealth of Pennsylvania or the Township of South Whitehall
including, but not limited to, Federal excise tax on liquid fuel,
tires, etc., and Pennsylvania liquid fuels tax.
(6)
Where gross or whole volume of business 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, the Township Secretary shall establish rules and
regulations and methods of allocation and evaluation so that only
that part of the gross or whole volume of business which is properly
attributable and allowable to doing business in the Township shall
be taxed hereunder.
E.
Rate when same tax is imposed by two taxing bodies.
If any person is liable for the same tax on the same subjects imposed
under the Local Tax Enabling Act 1965, December 31, Pamphlet Law 1257
and its amendments, to two political subdivisions of the state, then
and the that event the rates of tax shall be 50% of the rates heretofore
set forth, or such other percentage as may be agreed upon by such
political subdivisions but, in no event, shall the combined taxes
of both subdivisions exceed a maximum rate of tax as fixed by the
said enabling act permitting the imposition of such taxes.
F.
Records. The taxpayer, to obtain the foregoing enumerated
exclusions and deductions, shall keep books and records of his business
so as to show clearly, accurately and separately the amount of such
sales and services as are excluded from the tax and the amounts of
such sales and services which he is entitled to deduct from the gross
volume of business as herein before provided.
[Amended 1-12-1970 by Ord. No. 126; 6-12-1972 by Ord. No.
164; 11-12-1973 by Ord. No. 192; 10-11-1982 by Ord. No. 349]
A.
Temporary, seasonal or itinerant business. Every person
subject to the tax hereby imposed who is engaged in a business which
is temporary, seasonal or itinerant by its nature shall file with
the Township Tax Collector an estimated return 40 days after he shall
commence business and the estimated tax reported on the tax return
shall be 100% of the tax hereby imposed on his gross or whole volume
of business transacted by him during the first month in which he was
engaged in business multiplied by the number of months or fraction
thereof in which he intends to be engaged in business during the tax
year.
[Amended 2-25-1985 by Ord. No. 383]
B.
Final return. On or before April 30 following the
end of the prior tax year, every person subjected to the tax hereby
imposed shall file a final return on which he shall report the actual
gross or whole volume of business as that term is herein defined conducted
by him during the prior tax year. There shall accompany the return
a statement setting forth the person's name, his business and business
address and such other information as may be necessary to disclose
accurately the whole or gross volume of business transacted by him
during the preceding tax year and the amount of tax due.
C.
Filing return upon terminating business. Any person
going out of or ceasing to do business shall, within seven days from
the date of ceasing to do business, file a final return showing the
actual gross volume of business conducted and done by such person
during the tax year in which said person ceased doing business, and
pay the tax due and computed thereon at the rate herein provided for
at the time of filing said return, and if such tax is not paid on
the date same becomes due, to wit, seven days after said person ceases
to do or going out of business, then a penalty of 5% shall be added
thereto, plus an additional 1% per month or fractional part of a month,
until paid.
D.
Returns. All tax returns shall be made upon forms
furnished and prepared by the Township Treasurer. Each person making
a return shall certify to its correctness thereof by affidavit.
E.
Payment of tax and penalties for late payment. Business
privilege taxes shall be due and payable on April 30 following the
end of the prior tax year, and if the tax is not paid on said date,
5% shall be added thereto, plus an additional 1% per month or fractional
part of a month until paid.
[Amended 2-25-1985 by Ord. No. 383]
F.
Receipt. The Township Treasurer shall, upon payment
to him of the business privilege tax, give the person paying the same
a receipt therefor.
[Amended 6-12-1972 by Ord. No. 164; 11-12-1979 by Ord. No.
303; 10-11-1982 by Ord. No. 349; 9-20-1995 by Ord. No. 630; 8-21-1996 by Ord. No. 642[1]]
After the effective date of this article, any
person desiring to conduct, or to continue to conduct any business,
as herein defined within the Township of South Whitehall shall file
with the Treasurer of the Township an application for a business privilege
license and shall pay a fee, in an amount as established from time
to time by resolution of the Board of Commissioners, for the initial
license. The license issued shall be conspicuously posted in the place
of business for which such license is issued, and shall remain in
effect for the year or fraction of year for which said license was
issued. In cases where more than one place of business is conducted,
a separate license shall be issued for each place of business. Any
taxpayer who is in default in payment of tax due hereunder shall be
refused a license until such tax is paid in full.
A.
Persons conducting garage sales shall be exempted
from obtaining a business privilege license. Not more than one garage
sale shall be conducted within a period of four consecutive months.
The conduct of more than one garage sale within a four month period
shall constitute the establishment and operation of a retail business
and shall be subject to all applicable ordinances pertaining thereto.
[Amended 10-11-1982 by Ord. No. 349; 2-7-1989 by Ord. No.
449]
Any person who shall conduct, transact or engage
in any of the businesses subject to the tax imposed by this article
without having first secured a business privilege license for the
year or a temporary business use permit for the term of said person's
temporary, itinerant or seasonal business, or any person who shall
fail to file a tax return as required by the provisions of this article,
or any person who shall willfully file a false return shall, upon
conviction thereof, be sentenced to pay a fine not to exceed $600
plus costs and, in default of payment of said fine and costs, to imprisonment
for a term not to exceed 30 days. Each day that a violation of this
article continues shall constitute a separate offense.
Each day on which such person violates the article
may be considered as a separate offense and punishable as such as
afore provided.
[Amended 6-12-1972 by Ord. No. 164]
A.
The Commissioners of the Township of South Whitehall
hereby appoint the Township Treasurer/Tax Collector and empower him
to appoint such deputies as he may require to collect and receive
the taxes, 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 Township Treasurer/Tax Collector and his duly
appointed deputies are hereby charged with the administration and
enforcement of the provisions of this article and are hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article including provisions for, the examination and collection
of returns and payments alleged or found to be incorrect or as to
which an overpayment is claimed or found to have occurred.
C.
In the event the person to be assessed neglects or
refuses to make a return, then in such case, the Township Treasurer/Tax
Collector or his duly appointed deputies shall assess said person
or persons on such an amount of whole or gross volume of business
as said Township Treasurer/Tax Collector deems reasonable and appropriate,
in all cases or assessment, the Township Treasurer/Tax Collector or
his duly appointed deputies shall give the party assessed a notice
in which shall be stated trade business, occupation or class and the
amount of business privilege tax imposed or levied.
D.
The taxpayer shall maintain such records and books
of account as will enable him to make a true and accurate return in
accordance with the provisions of the article, such accounts and records
must disclose, in detail, the gross receipts and data pertaining to
the taxpayers gross volume of business and must be sufficiently complete
to enable the Township Treasurer/Tax Collector or his deputies to
verify all transactions. The Township Treasurer/Tax Collector or his
deputies are hereby authorized to examine the books, papers, records
and other documents, including the Federal income tax returns of any
person or persons subject to or supposed to be subject to the tax
imposed by this article. In order to verify the accuracy of any return
made or if no return was made, as certain the tax due.
E.
Any person aggrieved by any decision of the Township
Treasurer/Tax Collector shall have the right to appeal to the Court
of Common Pleas as in other cases.
[Amended 6-12-1972 by Ord. No. 164]
Any information gained by the Township Treasurer
or any other official, agent or employee of the Township, as a result
of any returns, investigations, hearing or verifications required
or with proper judicial order or as otherwise provided by law.
[Amended 6-12-1972 by Ord. No. 164]
A.
The Township Treasurer or his duly appointed deputies
shall have the power in the name of the Township to institute proceedings
against any and all persons who violate the provisions of this article.
B.
If for any reason the tax is not paid when due in
each quarter and 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 interest and penalties herein imposed.
This article is enacted pursuant to the authority
of the Local Tax Enabling Act, 1965, December 31 (Pamphlet Law 1257).
