[Adopted 11-1-1988 as Ch. 24, Part 4, of the 1988 Code]
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.
PRIVILEGE OR TAX YEAR
January 1 through December 31 of each year.
SERVICE
Any act of assistance of helping or benefiting another for a consideration.
TAX COLLECTOR
The Mercantile Tax Collector of the Borough of Canonsburg.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive days.
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.
A. 
Every person subject to the payment of the tax hereby imposed who has commenced his business at least 12 months prior to the privilege tax year shall compute his annual gross receipts of business for the privilege tax year upon the actual gross amount of business transacted by him during the preceding 12 months.
B. 
Every person subject to the payment of the tax hereby imposed who has commenced his business less than six months prior to the privilege tax year shall compute his annual gross receipts of business for the privilege tax year upon the gross volume of business transacted by him during the last immediate month be engaged in business, multiplied by 12 months.
C. 
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 annual gross receipts of business transacted by him during such privilege tax year.
D. 
Any person whose business is, in part, furnishing services and, in part, dealing in goods, wares and merchandise must comply with this article with respect to that part of the business dealing with privilege consisting of furnishing services with Article V, Mercantile License Tax, with respect to that part of his business, trade and occupation consisting of selling goods, wares and merchandise.
E. 
The tax is imposed upon any person who exercises the privilege of carrying on certain businesses, professions and occupations within the Borough of Canonsburg and is measured by the taxpayer's entire annual gross receipts. Receipts from any transaction are to be included if any event forming a part of the transaction occurs within the Borough of Canonsburg.
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.
A. 
Every person subject to the tax imposed by this article shall, on or before the 15th day of April of the privilege tax year, file with the Tax Collector a certified return upon a form furnished by said Tax Collector setting forth the name, business and business address and such other information as may be necessary in arriving at the amount of the tax due, except a person who has commenced business during the privilege tax year, who shall file said return within 40 days after commencing business.
B. 
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 date he completes such business, file a return with the Tax Collector setting forth his name, his business and business address and such information as may be necessary in arriving at the actual gross receipts received by him during such period and the amount of the tax due.
The tax hereby imposed shall be due and payable to the Tax Collector at the same time the aforesaid returns are required.
A. 
It shall be the duty of the Tax Collector 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 receipt.
B. 
The Tax Collector is hereby charged with the administration and enforcement of the provisions of this article and is 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 correction of returns and payments alleged or found to be incorrect or as to which an overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the appropriate court or courts as in other cases provided.
C. 
The Tax Collector or his duly appointed representative or agent is hereby authorized to examine the books, papers and records 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 the Tax Collector the means, facilities and opportunity for such examination and investigation as are hereby authorized.
A. 
The Tax Collector 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, interest at the rate of 6% per annum on the amount of said tax and an additional penalty of 1% 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.
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).[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.