The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, unless the
context clearly indicates a different meaning:
PERSON
Any individual, partnership, limited partnership, association
or corporation, but shall not include a wage earner, a nonprofit corporation
organized for religious, charitable or educational purposes, an association
of such purposes, any agency of the government of the United States
or of the Commonwealth of Pennsylvania or any public utility.
SERVICE
Any act of assistance of helping or benefiting another for
a consideration.
TAX COLLECTOR
The Mercantile Tax Collector of the Borough of Canonsburg.
For the privilege tax year, the Borough of Canonsburg hereby
imposes and levies on all doctors, dentists, lawyers, engineers, architects,
accountants, chiropractors, chiropodists, morticians, printers, lithographers,
processors, laundry operators, launderette operators, warehousemen,
upholsterers, chemists, cleaning, pressing and dyeing establishment
operators, real estate brokers, insurance salesmen, shoe repair shop
operators, tailors, dressmakers, barbershop operators, beauty shop
operators, electrical, plastering, bricklaying, carpentry, heating,
roofing, ventilating, plumbing, painting contractors, contractors
engaged in the classes of heavy, building other construction of any
kind or in the alteration, maintenance or repair thereof, repairers
of electrical, electronic or automotive machinery or equipment or
other machinery and equipment and other wares and merchandise and
on all other persons offering any service or services to the general
public or a limited number thereof from places, offices or establishments
within the Borough, a business and profession privilege tax of one
mill on the gross receipts derived from all services rendered to clients,
patients and customers.
Amended 12-16-1997 by Ord. No. 1216]
Any person subject to the tax hereby imposed shall, on or before
the 15th day of January of the privilege tax year or prior to commencing
business, register with the Tax Collector, who shall charge a fee
as set forth from time to time by resolution of the Borough Council
to cover the cost of said registration and having once registered
with the Tax Collector registration for any future privilege tax year
is not required.
The tax hereby imposed shall be due and payable to the Tax Collector
at the same time the aforesaid returns are required.
Whoever makes any false or untrue statements on his return or
who refuses to permit inspection of the books, records or accounts
on any business in his custody or control and whoever fails or refuses
to file a return required by this article and whoever fails or refuses
to register when so required under this article shall, upon conviction
before any Magisterial District Judge, be sentenced to pay a fine
of not more than $300 for each offense and/or to be imprisoned in
the Washington County jail for a period not exceeding 90 days for
each offense.
This article is enacted under the authority of Act No. 511 of
the General Assembly approved December 31, 1965 (Local Tax Enabling
Act).