[Ord. 429, 2/28/1983, § 1]
1.Â
BUSINESS
COLLECTOR
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
The following words and phrases, when used in this Part 3, shall have the meanings ascribed to them in this section, unless the context clearly indicates a different meaning:
The carrying on or exercising, whether for gain or profit
or otherwise, within Warminster Township any trade, business, profession,
vocation, service, construction, or commercial activity, making sales
to persons or rendering services from or attributable to a place of
business or office within Warminster Township.
The Secretary/Treasurer of the Board of Supervisors of Warminster
Township or any other person who may, from time to time, by resolution
of said Board, be named as Collector of the tax herein levied.
Includes both cash and credit transactions. For purposes
of this Part 3, a person obligated to pay the tax shall only be required
to file a return and account for actual receipts of cash or its equivalent
value.
The six-month period beginning July 1, 2010, and continuing
until December 31, 2010, and thereafter the period commencing January
1 of each year and continuing until December 31 of such year, and
so on from year to year.
[Amended by Ord. 694, 5/27/2010, § I]
Any individual, partnership, limited partnership, association
or corporation.
2.Â
The term
"person" or "business" shall not include nonprofit corporations or
associations organized solely for religious, charitable or educational
purposes.
[Ord. 429, 2/28/1983, § 2.1901; as amended by Ord.
578, 6/13/2002, § 1]
On or before the effective date of this Part 3, every person
desiring to continue to engage in or hereafter to begin to engage
in business in Warminster Township shall, prior to commencing business
during that license year or any subsequent calendar year, procure
a business privilege license for his place of business or, if he has
more than one place of business, for each of his places of business
within Warminster Township from the Secretary of Warminster Township,
who shall issue the same upon the payment of a fee, to be established
by resolution from time to time by the Board of Supervisors, for each
of his places of business in Warminster Township. Such license shall
be conspicuously posted at the place of business or each of the places
of business of every such person at all times.
[Ord. 429, 2/28/1983, § 2.1902]
Every person engaged in business in the Township shall pay an
annual business privilege tax for the Township's fiscal year
commencing on the effective date of this Part 3 at the rate of one
mill on each dollar of the whole volume of business transacted during
the license year, provided that this tax shall not apply to any business
which is already subject to the Warminster Township mercantile tax
and any business from which the power to tax is withheld to Warminster
Township by law.
[Ord. 429, 2/28/1983, § 2:1903]
1.Â
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one full year prior to the effective
date of this Part 3 shall compute his annual gross volume of business
upon the actual gross amount of business transacted by him during
the twelve-month period immediately preceding the effective date of
this Part 3.
2.Â
Every person subject to the payment of the tax hereby imposed who
has commenced his business after the effective date of this Part 3
but prior to the end of the calendar year, or who has commenced his
business subsequent to the effective date of this Part 3, shall compute
his annual gross volume of business upon the actual gross amount of
business transacted by him during the first month of his engaging
in business, multiplied by 12 or multiplied by the number of months
of the license year remaining, as the case may be.
3.Â
Every person subject to the payment of the tax hereby imposed who
engaged in a business that is temporary, seasonal or itinerant by
its nature shall compute his annual gross volume of business upon
the actual gross amount of business transacted by him during the license
year.
[Ord. 429, 2/28/1983, § 2:1904; as amended by Ord.
744, 3/15/2018]
1.Â
Every return required by this Part 3 shall be made upon a form furnished
by the Collector. Every person making a return shall certify the correctness
thereof by affidavit under the penalties of perjury. The failure of
any person taxable under this Part 3 to receive or procure forms required
for making the declaration or returns required shall not operate to
excuse him from making such declaration and return.
2.Â
Every person subject to the tax imposed by this Part 3 who has commenced
his business prior to the effective date of this Part 3 shall, on
or before the 15th day of September 1983, and on or before the 15th
day of September of each year through 2018, and on or before the 15th
day of April of each year beginning in 2019 and thereafter, file with
the Collector a return setting forth his name, his business and business
address and such other information as may be necessary and shall compute
the actual gross amount of business transacted by him during the twelve-month
period ending at the effective date of this Part 3 and the amount
of said tax estimated to be due.
3.Â
Every person subject to the tax imposed by this Part 3 who has commenced
his business less than one full year prior to the effective date of
this Part 3 shall, on or before the 15th day of September 1983, and
on or before the 15th day of September of each year through 2018,
and on or before the 15th day of April of each year beginning in 2019
and thereafter, file with the Collector a return setting forth his
name, his business, business address and such other information as
may be necessary and shall compute the actual gross amount of business
transacted by him during the license year and the amount of the tax
estimated to be due.
4.Â
Every person subject to the tax imposed by this Part 3 who has commenced
his business on or subsequent to the effective date of this Part 3
shall, within 45 days from the date of commencing such business, file
a return with the Collector setting forth his name, his business,
business address and such other information as may be necessary and
shall compute the actual gross amount of business transacted by him
during the license year and the amount of the tax estimated to be
due.
5.Â
Every person subject to the payment of the tax imposed by this Part
3 who engages in a business that is temporary, seasonal or itinerant
by its nature shall, within seven days from the day he completes such
business, file a return with the Collector setting forth his name,
his business and business address and shall compute the actual gross
amount of business transacted by him during such period and the amount
of tax due.
[Ord. 429, 2/28/1983, § 2:1905; as amended by Ord.
744, 3/15/2018]
Prior to August 15, 1983, and prior to August 15 of every year
through 2018, and on or before the 15th day of April of each year
beginning in 2019 and thereafter, every person subject to the tax
herein imposed shall make a final return to the Collector of the actual
volume of business transacted by the taxpayer during the license year
for which the taxpayer is subject to the tax. Such final return shall
state the amount of the gross volume of business as estimated in the
first return, the amount of tax paid thereon and the amount of tax
or refund due, if any, upon the final computation.
[Ord. 429, 2/28/1983, § 2:1906]
[Ord. 429, 2/28/1983, § 2:1907]
At the time of the filing of the final return, if the full amount
of the tax due by the taxpayer for the license year has not been paid,
the taxpayer shall pay the remaining balance due, which amount will
be the difference between the amount of the tax paid at the time of
making the first return on the estimated computation and the amount
of the tax shown to be due on the final return. If the taxpayer shall
have paid, at the time of filing his estimated return, tax in excess
of the actual amount of tax due as shown upon the final return, the
Collector shall refund the amount of said excess to the taxpayer.
[Ord. 429, 2/28/1983, § 2:1908]
If for any reason the tax is not paid when due, interest at
the rate of 1/2 of 1% per month on the amount of said tax due during
which the tax due remains unpaid shall be added to the tax due and
collected together with said tax due. Where suit is brought for the
recovery of any such tax, the person shall be liable for, in addition
to the tax assessed against such person, the costs of such collection
and the interest herein imposed. If any person shall neglect or refuse
to file any return and make payment as herein required, a penalty
in the amount of 10% of the amount of the tax due, in addition to
said interest, shall be added by the Collector and collected.
[Ord. 429, 2/28/1983, § 2:1909]
The Collector shall receive such compensation for his services
as determined by resolution of the Board of Supervisors of Warminster
Township.
[Ord. 429, 2/28/1983, § 2:1910]
1.Â
It shall be the duty of the Collector to collect and receive the
fees, taxes, interest, fines and penalties imposed by this Part 3.
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.
2.Â
If the Collector is not satisfied with the return and payment of
tax made by any taxpayer or supposed taxpayer under the provisions
of this Part 3, he is hereby authorized and empowered to make a determination
of the tax due by such person, based upon the facts contained in the
return or upon any information within his possession or that shall
come into his possession, and, for this purpose, the Collector, his
deputy or his authorized agent are authorized to examine the books,
papers and records of any such person to verify the accuracy of any
return or payment made under the provisions thereof or to ascertain
whether the taxes imposed by this Part 3 have been paid. The Collector
is hereby authorized and directed to make and keep such records, prepare
such forms and take such other measures as may be necessary or convenient
to carry this Part 3 into effect.
3.Â
The Collector may, in his discretion, require reasonable deposits
to be made by licensees who engage in a business that is temporary,
seasonal or itinerant by its nature.
4.Â
Nothing in the foregoing shall limit the duties and responsibilities
otherwise imposed on the Collector by law.
[Ord. 429, 2/28/1983, § 2:1911]
1.Â
All taxes, interest and penalties collected or received under the
provisions of this Part 3 shall be paid into the treasury of the Township
for the use and benefit of the Township.
2.Â
Nothing contained in this Part 3 shall be construed to empower the
Township to levy and collect the taxes hereby imposed on any person
or any business or any portion of any business not within the taxing
power of the Township under the Constitution of the United States
and the Constitution and laws of the Commonwealth of Pennsylvania.
[Ord. 429, 2/28/1983, § 2:1912; as amended by Ord.
578, 6/13/2002, § 1]
1.Â
All taxes due and unpaid under this Part 3 shall be recoverable by
the Township Solicitor as other debts due to the Township are now
by law recoverable.
2.Â
Enforcement notice.
A.Â
If it appears to the Township that a violation of this Part 3 has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this section.
B.Â
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel and to any other person requested in
writing by the owner of record.
C.Â
An enforcement notice shall state at least the following:
(1)Â
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(2)Â
The location of the violation and, if applicable, the property
in violation.
(3)Â
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this Part 3.
(4)Â
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(5)Â
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(6)Â
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
3.Â
Enforcement remedies.
A.Â
Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this Part 3 shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not less than $25 nor more than $600, plus all court costs, including reasonable attorney fees incurred by the Township as a result thereof. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by the Magisterial District Judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each section of this Part 3 which shall be found to have been violated shall constitute a separate violation.
B.Â
Nothing contained in this section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this section.
C.Â
Magisterial District Judges shall have initial jurisdiction over
proceedings brought under this section.
[Ord. 429, 2/28/1983, § 2:1914]
1.Â
This Part 3 shall take effect and be in force from and after its
approval as required by law.
2.Â
In the event this Part 3 takes effect after the beginning of a tax
year, the tax imposed by this Part 3 shall be imposed on the gross
receipts for that portion of the tax year commencing with the effective
date of this Part 3, and the estimated gross receipts determined under
this Part 3 shall be apportioned accordingly.
