[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:
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.
January 1 through December 31 of each year.
Any act of assistance of helping or benefiting another for
a consideration.
The Mercantile Tax Collector of the Borough of Canonsburg.
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.
