[Adopted 11-23-1981 by Ord. No. 984 (Ch. 882 of the 1982 Code)]
[1]
Editor's Note: Res. No. 602, passed September 14, 1981, adopted
rules and regulations for the administration of the Business Privilege
Tax. Copies of the resolution and the rules and regulations may be
obtained, at cost, from the Assistant Borough Secretary.
This article shall be known and may be cited as the "Business
Privilege Tax Ordinance" and is enacted pursuant to the authority
of the Act of December 31, 1965, P.L. 1257, as amended.
As used in this article, except where the context clearly indicates
a different meaning, the following terms shall have the meanings indicated:
The Borough of Green Tree.
Any activity carried on or exercised for gain or profit or
otherwise in the Borough, including, but not limited to, the sale
of merchandise or other personalty and/or realty, the performance
of services and the rental of personalty and/or realty.
January 1 to December 31, inclusive.
January 1 to December 31, inclusive.
An individual, partnership, limited partnership, association,
firm, corporation of any class and/or any other entity. Whenever used
in a clause prescribing or imposing a penalty, "person," as applied
to associations, means the partners or members thereof and, as applied
to corporations, the officers thereof and, if there are no officers,
the shareholders thereof.
The person, firm or entity appointed by Council to administer
and collect the tax imposed by this article and shall include the
deputies of such administrator.
January 1 to December 31, inclusive.
A person subject to the payment of the tax imposed by this
article.
A business that is conducted in the Borough for less than
60 consecutive days.
A person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons.
A.
There
is hereby imposed for the tax year 1982 and for each tax year thereafter
a tax for general revenue purposes on the privilege of doing business
in the Borough. The rate of such tax is 1 1/2 mills on each dollar
(i.e., $1.50 per $1,000) of the whole or gross volume of business,
except that the rate of tax on business transacted by wholesale dealers
or wholesale vendors in the Borough shall be one mill on each dollar
(i.e., $1 per $1,000) of the whole or gross volume of business. Any
nonwholesale business of such a wholesale dealer or wholesale vendor
shall be taxed at the general rate of 1 1/2 mills per dollar.
B.
In imposing the tax calculated under § 310-28A, no business privilege tax shall be due and owing on the dollar volume of business in excess of the sum of $167,000,000 which is transacted by any retail dealer or wholesale dealer during any calendar year.
[Added 12-6-2010 by Ord. No. 1654[1]]
[1]
Editor's Note: This ordinance also provided it would be first
effective for any and all business privilege tax due and payable in
2011.
A.
Every person subject to the payment of the tax imposed by this article
who has commenced his or her business at least one full calendar year
prior to the beginning of any tax year shall compute his or her annual
estimated whole or gross volume of business upon the actual amount
of the whole or gross receipts of the business received by or credited
to him or her during the preceding calendar year.
B.
Every person subject to the payment of the tax imposed by this article
who has commenced his or her business before the beginning of the
tax year but after the beginning of the full calendar year prior to
the tax year shall compute his or her annual estimated whole or gross
volume of business for the tax year by taking the monthly average
of whole or gross receipts received by or credited to him or her during
that period of the prior calendar year during which he or she transacted
or conducted business and multiplying the same by 12.
C.
Every person subject to the payment of the tax imposed by this article
who has commenced his or her business subsequent to the beginning
of the tax year shall compute his or her annual whole or gross volume
of business upon the actual whole or gross amount of receipts received
by or credited to him or her during the tax year.
D.
Every person subject to the payment of the tax imposed by this article
who engages in a business which is temporary, seasonal or itinerant
shall compute his or her estimated whole or gross volume of business
upon the actual amount of the whole or gross receipts received by
or credited to him or her during the period he or she engages in such
temporary, seasonal or itinerant business.
E.
Every person who ceases to carry on a business during a tax year
after having paid the business privilege tax for the entire year shall,
upon making proper application to the Tax Administrator, be entitled
to receive a refund of the pro rata amount of the tax paid based upon
the period of time he or she was not in business during the tax year.
If a person who discontinues business during any tax year does so
before payment of his or her tax becomes due for such tax year, he
or she shall be permitted to apportion his or her tax for such tax
year and shall pay an amount to be computed by multiplying his or
her gross receipts for the preceding full calendar year by a fraction
whose numerator shall be the number of months such person was in business
during the tax year and whose denominator shall be 12.
The business of any agency of the United States or of the commonwealth
or its political subdivisions, any employment for wage or salary and/or
any business upon which the power to levy is withheld by law, shall
not be subject to the tax imposed by this article. The activities
of an independent contractor shall not be considered as employment
for wage or salary.
A.
The whole or gross volume of business upon which the tax imposed
by this article is computed shall include the gross consideration
credited to or received by the taxpayer which is attributed or allocable
to business conducted in the Borough, without deduction therefrom
on account of the costs of property sold, materials used, labor, service
or other costs, interest or discount paid or any other expense or
cost of doing business.
B.
The following shall not be included in the computation of whole or
gross volume of business:
(1)
The dollar volume of business transacted by wholesale and retail
dealers derived from the resale of goods, wares and merchandise taken
by such a 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 returned; and
(3)
Taxes collected as agent for the United States or the commonwealth
and/or its political subdivisions.
C.
Where the whole or gross volume of business in its entirety cannot
be subject to the tax by reason of the Constitution of the United
States or any other law, only that part of the whole or gross volume
of business which is properly allocable or attributable to business
conducted or rendered in the Borough shall be taxed under this article.
D.
The taxpayer, to obtain the exclusions and deductions set forth in
this section, shall keep books and records of his or her business
so as to show clearly, accurately and separately the amount of such
sales and services which he or she is entitled to deduct from the
gross volume of business as provided in this section.
Each taxpayer shall keep full, complete and accurate books and
records of accounts of the business conducted or rendered by him or
her in the Borough, including a full, complete and accurate account
of the gross consideration or other thing of value credited to, received
in, allocable to or attributed to business conducted or rendered in
the Borough. Such books and records shall disclose in detail the gross
receipts and other data pertaining to the taxpayer's gross volume
of business and shall be sufficiently complete to enable the Tax Administrator
or his or her deputy to verify all transactions. The Administrator
or his or her deputy is hereby authorized to examine, inspect and/or
copy all books, papers and records of any person subject to or supposed
to be subject to the tax imposed by this article, and such taxpayer
shall produce the same for the inspection, review and/or copying of
the Administrator or his or her deputy at such times and places as
specified by the taxpayer and/or his or her deputy.
A.
Every return shall be made upon a form prescribed and/or furnished
by the Tax Administrator, in which the taxpayer shall set forth his
or her name, the name of his or her business, the address of such
business and such other information as may be required by the Administrator.
Every person making a return shall certify the correctness thereof
by certification or declaration.
B.
Every person subject to the tax imposed by this article who has commenced his or her business at least one full calendar year prior to any tax year, shall, on or before May 15 of such tax year, file with the Administrator, together with the payment of the tax due, a return setting forth the estimated whole or gross volume of business for the tax year based on the actual whole or gross volume of business transacted in the prior calendar year in accordance with § 310-29A.
C.
Every person subject to the tax imposed by this article who has commenced his or her business less than one full calendar year prior to the beginning of any tax year shall, on or before May 15 of such tax year, file with the Administrator, together with payment of the tax due, a return setting forth the estimated whole or gross volume of business for the tax year calculated in accordance with § 310-29B.
D.
Every person subject to the tax imposed by this article who has commenced business subsequent to the beginning of any tax year shall, on or before January 31 of the year immediately following the tax year, file a return, together with payment of the tax due, with the Administrator, such return containing the actual whole or gross amount of business transacted by him or her calculated under § 310-29C.
E.
Every person subject to the payment of the tax imposed by this article who engages in a business which is temporary, seasonal or itinerant shall, on or before January 31 of the year immediately following the tax year, file a return, together with payment of the tax due, with the Administrator, such return containing the actual whole or gross amount of business transacted by him or her as calculated under § 310-29D.
The tax imposed by this article shall be due and payable on the date on which the taxpayer is required to file a return as set forth in § 310-33. If the tax is not paid on such date, the taxpayer shall be charged a penalty of 10%, plus an additional 1% per month or fractional part of a month from the date the tax is due and payable until paid. The penalty and interest shall become part of the tax and shall be collectible in the same manner as the tax.
After the effective date of this article (Ordinance No. 984,
adopted November 23, 1981), any person wishing to conduct or to continue
to conduct any business in the Borough shall file with the Tax Administrator
an application for a business privilege license and shall pay a fee
of $10 for the initial license and $10 for each renewal thereof.
The license issued, as required by § 310-35, shall be conspicuously posted in the place of business for which such license is issued and shall remain in effect for the license year or fraction of the year for which the 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 the tax imposed by this article and any penalty or interest therefor shall be refused a license until the tax is paid in full.
A.
The Tax Administrator is hereby charged with the duties of administering
this article and collecting and receiving the taxes, interest, fines
and penalties imposed by this article. The Administrator shall keep
a record showing the amount received by him or her from each person
paying the tax and the date of such receipt. The Administrator may
delegate his or her authority under this article, with the approval
and consent of Council, to a deputy or deputies.
B.
The Administrator is hereby:
(1)
Authorized, with the approval and consent of Council, to prescribe,
adopt and promulgate 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 any overpayment
is claimed or found to have occurred; and
(2)
Charged with enforcing this article and any rules and/or regulations
promulgated pursuant to this article.
C.
If the person to be assessed neglects or refuses to make a return,
the Administrator or his or her deputy shall assess such person on
such an amount of the whole or gross volume of business as the Administrator
or his or her deputy deems reasonable and appropriate. In all cases
of assessment, the Administrator or his or her deputy shall give the
party assessed a notice, which shall state the amount of the business
privilege tax assessed against such person.
D.
The Administrator or his or her deputy is hereby authorized to compel:
(1)
The production of books, papers, records and/or writings and documents
of any kind, of any person subject or supposed to be subject to the
tax imposed by this article, for his or her review, inspection or
copying; and
(2)
The attendance of all persons before him or her, whether as parties
or witnesses, whom he or she believes to have knowledge of such books,
papers, records, documents and/or writings or knowledge of the business
transacted by any taxpayer in the Borough.
E.
The Administrator or his or her deputy is hereby authorized to examine, review, inspect or copy the books, papers, records and/or writings and documents provided for in Subsection D hereof; to examine, review or inspect the accuracy 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 Administrator or his or her deputy the means, facilities and opportunity for such examinations and investigations as are authorized in this section.
F.
The Administrator shall, with the consent and approval of Council,
establish rules and regulations and methods of allocation and evaluation
so that only that part of a receipt received or credited during the
tax year which is properly attributable and allocable to the doing
of business in the Borough shall be taxed under this article. The
Administrator may make such allocation with due regard to the nature
of the business concerned on the basis of the division of the receipt
according to the number of jurisdictions in which it may be taxed,
the ratio of the value of the property or assets of the taxpayer owned
and situated in the Borough to the total property or assets of the
taxpayer wherever owned and situated, or to any other method of calculation
other than the foregoing, calculated to effect a fair and proper allocation.
Any information gained by the Tax Administrator, his or her
deputy or any other official, agent or employee of the Borough as
a result of any return, investigation, hearing or verification required
or authorized by this article shall be confidential, except in accordance
with proper judicial order or as otherwise provided by law.
A.
The Tax Administrator or his or her deputy may, in the name of the
Borough, institute proceedings against any person who violates any
of the provisions of this article.
B.
If for any reason the tax is not paid when due 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 thereof and the
interest and penalties imposed by this article.
This article shall become effective on January 1, 1982, and
shall remain in effect thereafter from year to year on a calendar-year
basis.
A.
Nothing contained in this article shall be construed to authorize
the Borough to levy and collect the tax imposed by this article on
a person, a business or any portion of a business not within the taxing
power of the Borough under the Constitution of the United States and
the laws and constitution of the commonwealth.
B.
If the tax or any portion thereof imposed on a person under this
article shall be held by any court of competent power or jurisdiction
to be in violation of the Constitution of the United States, the laws
and constitution of the commonwealth or any other law, the decision
of the court shall not affect or impair the right to impose the tax
or the validity of the tax so imposed on the person as provided in
this section.
No person 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; fail to file a tax return; refuse to
produce books and records for inspection, review or copying as may
be required by the Tax Administrator or his or her deputy; or willfully
file a false return.
