[Ord. 702, 12/28/1987, § 1]
This Part shall be known as the "Gross Receipts Tax Ordinance," and is enacted pursuant to the authority of the Local Tax Enabling Act, Act of December 31, 1965, P.L. § 1257, as amended, 53 P.S. §§ 6901-6924.
[Ord. 702, 12/28/1987, § 11; as amended by Ord. 706, 3/7/1988, § 1; and by Ord. 723, 4/9/1990, § 1]
The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
Any activity or transaction carried on or exercised for gain or profit or otherwise in the Town of Bloomsburg including, but not limited to, the sale of merchandise or other personalty and/or realty, the sale and/or serving of food or drink, or the performance of services and the rental or personalty and/or realty.
The period January 1 to December 31, inclusive.
See § 24-706 hereinbelow.
The period from January 1 to December 31, inclusive.
Any individual, partnership, limited partnership, association, firm, corporation or any class and/or any other entity. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof, and if there are no officers, the shareholders thereof.
One-fourth of a calendar year. Each quarter shall run from the first day of the first month following which the previous quarter ends until the last day, inclusive of the third month following which the previous quarter ends. Quarters shall terminate on the last day of the following months of each calendar year, March, June, September and December.
Any person who is a dealer in or a vendor of goods, wares and merchandise and includes all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold at retail.
The person, firm or entity appointed by Council of the Town of Bloomsburg to administer and collect the within tax and shall include his or its deputies.
A person, partnership, corporation or other entity which reports, or is required to report, to the United States Internal Revenue Service, information concerning its income. Generally, each tax-reporting entity has a Social Security number or a tax identification number which has been assigned to it alone.
A person subject to the payment of the tax imposed by this Part.
The period January 1 through December 31, inclusive.
Any business that is conducted within the Town of Bloomsburg for a period of less than 60 consecutive days. Concessionaires including, but not limited to, those who conduct business at fairs or carnivals, are specifically included in this definition.
The Town of Bloomsburg.
Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons.
Any person who sells to retail dealers and retail vendors as defined herein and to other persons.
[Ord. 702, 12/28/1987, § 111]
It is hereby levied, assessed and imposed for the tax year 1987 and for each tax year thereafter a tax for general revenue purposes on the gross receipts of every person engaging in business within the Town of Bloomsburg as follows:
A.
Wholesale vendor or dealer in goods, wares and merchandise of every kind, at the rate of one mill on each dollar of the gross volume of business transacted by such person during the tax year.
B.
Retail vendor or dealer in goods, wares and merchandise of every kind, at the rate on 1 1/2 mills on each dollar of the gross volume of business transacted by such person during the tax year.
C.
Wholesale and retail vendor or dealer in goods, wares and merchandise of every kind, at the rate on one mill on each dollar of the gross volume of wholesale business transacted and 1 1/2 mills on each dollar of the gross volume of retail business transacted during the tax year.
D.
All other persons engaged in business and not a wholesale dealer or retail dealer, at the rate of two mills on each dollar of the gross volume of business transacted by such person during the tax year.
[Ord. 702, 12/28/1987, § IV; as amended by Ord. 706, 3/7/1988, § 2]
1.
Every person subject to the payment of the tax hereby imposed who has commenced his business at least one full quarter prior to the beginning of any quarter shall compute his whole or gross volume of business upon that actual amount of the whole or gross receipts of the business received by or credited to him during the preceding quarter for which the tax shall then be payable.
2.
Every person subject to the payment of the tax hereby imposed who has commenced or commences his business subsequent to the beginning of any quarter shall compute his whole or gross volume of business upon the actual amount of the whole or gross receipts of business received by or credited to him during the said quarter for which the tax shall then be payable.
3.
Every person subject to the payment of the tax hereby imposed who engages in a business which is temporary, seasonal or itinerant, shall compute his whole or gross volume of business upon the actual amount of the whole or gross receipts received by or credited to him during the period he engages in such temporary, seasonal or itinerant business.
[Ord. 702, 12/28/1987, § V; as amended by Ord. 706, 3/7/1988, § 3]
1.
The business of any agency of the United States or of the Commonwealth of Pennsylvania 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 herein imposed. The activities of an independent contractor shall not be considered as employment for wage or salary for purposes of this Section.
2.
Nonprofit corporations, community chests, funds or foundations which have been determined by the Internal Revenue Service of the United States of America to be exempt from taxation under § 501(c)(3) of the Internal Revenue Code of 1986, as amended, shall not be subject to the tax herein imposed. Such nonprofit organizations hereby exempted included corporations, and any operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes and such other categories of tax-exempt organizations as are set forth in § 501(c)(3) of the said Internal Revenue Code of 1986, as amended.
3.
The amount of gross receipts up to $1,250, inclusive, received by or credited to every person subject to the payment of the tax hereby imposed during each quarter, shall be exempt from the tax hereby imposed in determining the amount of tax due for said quarter. In the case of persons who engage in a business which is temporary, seasonal, or itinerant, the amount of gross receipts up to $5,000, inclusive, received by or credited to every such person during each tax year, shall be exempt from payment of the tax hereby imposed. It being understood, in all cases, that the maximum amount of gross receipts received by or credited to any person engaged in any type of business subject to the tax herein imposed which shall be exempt from taxation under this subsection is $5,000 worth of gross receipts per tax year.
4.
Every person who pays an Amusement Tax pursuant to Ord. 543 of the Town of Bloomsburg Code of Ordinances shall be entitled to a credit during each tax year toward the amount of the gross receipts tax due from such taxpayer by virtue of the tax herein imposed, in the amount of the Amusement Tax paid by such person during the same tax year, or in the amount of the gross receipts tax due from such taxpayer for the same tax year, whichever is less. Such persons who pay the said Amusement Tax to the Town of Bloomsburg are not, nevertheless, to be considered as exempt from the gross receipts tax herein imposed, and shall still be subject to all applicable provisions of this Part, including the requirements that a license be obtained and posted, and that returns be filed.
[Ord. 702, 12/28/1987, § VI]
The gross or whole volume of business upon which the tax hereunder is computed shall include the gross consideration credited to or received by the taxpayer which is attributed or allocable to business conducted in the Town of Bloomsburg, 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.
A.
The following shall not be included in the computation of gross or whole 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 any 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.
(3)
Taxes collected as agent for the United States of America, the Commonwealth of Pennsylvania and/or its political subdivisions.
B.
Allocation. Where the whole or gross volume of business in its entirety cannot be subject to the tax imposed by this Part by reason of the provisions of the Constitution of the United States or any other provisions of 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 Town of Bloomsburg shall be taxed hereunder.
C.
Records. The taxpayer, to obtain the foregoing enumerated exclusions and deductions, shall keep books and records of his business so as to show clearly, accurately and separately the amount of such sales and services which he is entitled to exclude or deduct from the gross volume of business as hereinbefore provided.
[Ord. 702, 12/28/1987, § VII]
Each taxpayer shall keep full, complete and accurate books and records of account of the business, as defined herein, conducted, transacted or rendered by him in the Town of Bloomsburg, including a full and complete and accurate account of the gross consideration or other thing of value credited to, received in, allocable to, or attributed to business conducted, transacted, or rendered in the Town of Bloomsburg. Such books, records and accounts must disclose in detail the gross receipts and other data pertaining to the taxpayer's gross volume of business and must be sufficiently complete to enable the tax administrator or his deputies to verify all transactions. The tax administrator or his deputies are hereby authorized to examine, inspect and/or copy all books, papers and records of any person or persons subject to or supposed to be subject to the tax imposed by this Part, and such taxpayer shall produce the same for the inspection, review and/or copying by the tax administrator or his deputies at such times and places as specified by the taxpayer and/or his deputies.
[Ord. 702, 12/28/1987, § VIII]
1.
Returns shall be made quarterly, as set forth in this Section. Every return shall be made upon a form prescribed and/or furnished by the tax administrator in which the taxpayer shall set forth his name, his business, business address and such other information as may be required by the tax administrator. Every person making a return shall certify the correctness thereof by certification or declaration.
2.
Every person subject to the tax herein imposed and who has conducted or transacted business during a period of at least 1/4 immediately preceding the beginning of any quarter shall, on or before the 30th day of the first month of each quarter, file with the tax administrator, together with the payment of the tax due, a return setting forth the actual whole or gross volume of business for the preceding quarter, computed in accordance with § 24-604(1) hereof.
3.
Every person subject to the tax herein imposed who has commenced or commences his business subsequent to the beginning of any quarter shall, on or before the 30th day of the first month of the next quarter, file with the tax administrator, together with the payment of the tax due, a return setting forth the actual whole or gross volume of business for the said quarter during which such person commenced business, computed in accordance with § 24-704, Subsection 2 hereof.
4.
Every person subject to the payment of the tax imposed by this Part who engages in a temporary, seasonal, or itinerant business shall, within 10 days from the date he completed such business, file with the tax administrator, together with payment of the tax due, a return setting forth the actual whole or gross volume of business transacted by him, computed in accordance with § 24-704, Subsection 3 hereof.
[Ord. 702, 12/28/1987, § IX; as amended by Ord. 818, 12/14/1998; and by Ord. 828, 1/8/2001]
The gross receipts tax levied pursuant to this Part shall be due and payable on the date in which the taxpayer is required to file a return as set forth above and if the same is not paid on said date, any taxpayer who shall fail to pay said tax shall be charged a penalty of 1% per month or fractional part of a month from the date the tax is due until the tax is paid. The penalty shall become part of the tax and shall be collectible in the same manner as the tax.
[Ord. 702, 12/28/1987, § X; as amended by Ord. 706, 3/7/1988, § 4; and by Ord. 723, 4/9/1990, § 2]
1.
Any person desiring to conduct, or to continue to conduct, any business, as herein defined, within the Town of Bloomsburg, whether or not such person maintains a place of business within the Town, shall file with the tax administrator an application for one business privilege license for each place of business within the Town or, if such person has no actual place of business within the Town, shall file an application for only one business privilege license. The application fee shall be $10 for the initial license and $10 for each renewal thereof. A new or renewal license shall be required for each license year.
2.
In the case of any person conducting a business at more than one location within the Town, whether it be one or more permanently established places of business, one or more places of business conducted on a temporary, seasonal, or itinerant basis, or any combination of the foregoing, only one business privilege license shall be required for each separate tax-reporting entity. If a business conducted at more than one location within the Town constitutes but a single tax-reporting entity, then the original license issued by the Town shall be posted at one place of business in accordance with § 24-711 (entitled "Posting"), and a photographic, photostatic, or other accurately reproduced copy of the original, then-current license shall be posted at each other place of business within the Town.
4.
Any taxpayer who is in default in payment of tax or penalty or interest thereon, due hereunder, shall be refused a license until such tax, penalty and interest, as applicable, are paid in full.
[Ord. 702, 12/28/1987, § XI; as amended by Ord. 723, 4/9/1990, § 3]
The license issued, and any copies thereof required pursuant to § 24-710 of this Part, shall be conspicuously posted in the place(s) of business for which such license is issued or copies made, and shall remain so posted for the license year or fraction thereof for which the license was issued. Where the taxpayer does not maintain an actual place of business within the Town, such taxpayer shall keep the license at his place of business.
[Ord. 702, 12/28/1987, § XII; as amended by Ord. 782, 11/6/1995, § 13; and by Ord. 841, 12/19/2001]
Any person who shall conduct, transact or engage in any of the businesses subject to the tax imposed by this Part, without first having secured a business privilege license, or any person who shall fail to file a tax return, or shall refuse to produce books and records for inspection, review or copying as may be required by the Tax Administrator or his or her authorized agents, or any person who willfully files a false return shall, upon conviction thereof, be guilty of a summary offense and shall be sentenced to pay a fine of not more than $600 plus costs and/or undergo imprisonment for not more than 30 days.
[Ord. 702, 12/28/1987, § XIII]
Each day on which such person violated the ordinance may be considered as a separate offense and punishable as such as aforeprovided.
[Ord. 702, 12/28/1987, § XIV]
1.
The Tax Administrator is charged with the duties of administering this Part and collecting and receiving the taxes, interest, fines and penalties imposed by this Part. It shall 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. The Tax Administrator may delegate his authority hereunder, with the approval and consent of Council of the Town of Bloomsburg, to a deputy or deputies.
2.
The Tax Administrator is hereby empowered, with the approval and consent of Council of the Town of Bloomsburg to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, 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 charged with enforcing the provisions of this Part and any rules and/or regulations promulgated pursuant hereto.
3.
In the event the person to be assessed neglects or refuses to make a return, then in such case, the tax administrator or his duly appointed deputies shall assess said person or persons on such an amount of whole or gross volume of business as the said tax administrator or his deputies deem reasonable and appropriate. In all cases of assessment, the tax administrator or his duly appointed deputies shall give the parties assessed a notice in which shall be stated the amount of the gross receipts tax assessed against him.
4.
The Tax Administrator or his deputy is hereby authorized to compel the production of books, papers and records and/or writings and documents of every nature and kind, of any person subject or supposed to be subject to the tax imposed by this Part, for his review, inspection or copying and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge of such books, papers, records, documents, writings and/or knowledge of the business transacted by any taxpayer with the Town of Bloomsburg.
5.
The Tax Administrator or his deputies are hereby authorized to examine, review, inspect or copy the books, papers, records and documents, 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 Tax Administrator or his deputies the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
6.
The Tax Administrator shall, with the consent and approval of Council of the Town of Bloomsburg, establish rules and regulations and methods of allocation and evaluation so that only that part of such receipts received or credited during the tax year which are properly attributable and allocable to the doing of business in the Town of Bloomsburg shall be taxed hereunder. The Tax 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 Town of Bloomsburg to the total property or assets of the taxpayer wherever owned and situated, or to any other method or methods of calculation other than the foregoing, calculated to effect a fair and proper allocation.
[Ord. 702, 12/28/1987, § XV]
Any information gained by the Tax Administrator, his deputies or any other official agent or employee of the Town of Bloomsburg as a result of any returns, investigations, hearings or verifications required or authorized by this Part, shall be confidential, except in accordance with proper judicial order or as otherwise provided by law.
[Ord. 702, 12/28/1987, § XVI]
1.
The Tax Administrator or his duly appointed deputies shall have the power in the name of the Town to institute proceedings against any and all persons who violate the provisions of this Part.
2.
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 therefore shall, in addition, be liable for the costs of collection and interest and penalties herein imposed.