[Ord. 88, 6/18/1984, § I]
This Part 7 shall be known as the "Business Privilege Tax Ordinance."
[Ord. 88, 6/18/1984, § II]
The following words and phrases, when used in this Part 7, shall
have the following meanings:
Any activity carried on or exercised for gain or profit in
the Township of Lower Heidelberg, including, but not limited to: (1)
the sale of merchandise or other tangible personalty; (2) the performance
of services; (3) the rental of personalty and/or realty; and including,
but not limited to (4) those enterprises engaged in by hotel operators,
motel operators, parking lot and garage operators, warehouse operators,
lessors of real estate, lessors of tangible personal property, physicians
and surgeons, osteopaths, podiatrists, chiropractors, veterinarians,
optometrists, opticians, pharmacists, lawyers, dentists, engineers,
surveyors, architects, chemists, accountants, certified public accountants,
funeral directors, promoters, factors, commission merchants, agents,
brokers, manufacturer's representatives, advertising and public
relations agencies, real estate brokers, insurance brokers and agents,
cable television operators, barber shop operators and beauty shop
operators, cleaning, pressing and dyeing establishment operators,
laundry operators, shoe repair operators, tailors, upholsterers, electrical,
plastering, brick laying, carpentry, heat, ventilation, air conditioning,
plumbing and painting contractors, general contractors engaged in
building or construction, remodelling or alteration, repairers of
electrical, electronic and automotive machinery and equipment, or
other machinery or equipment and other wares and merchandise, and
all other persons, engaged in any other activity, whatsoever, carried
on or exercised for gain or profit within the Township of Lower Heidelberg.
The period January 1 to December 31, inclusive, and because
this Part 7 shall continue in force from year to year on a fiscal
year basis without annual reenactment, each and every successive fiscal
year thereafter.
The actual gross consideration credited or received for or
on account of sales made, rentals and/or services rendered by any
business subject to this Part 7. For the purposes of this Part 7,
"gross volume of business" is intended also to mean "whole volume
of business."
Any individual, partnership, limited partnership, association,
firm, corporation, or other entity engaging in business. As used in
§ 713, Fines and Violations, below, the term "person" shall
include the partners or members of an association and the officers
of a corporation.
[Amended by Ord. 297, 7/18/2011, § 2]
Any person who is a dealer in, or vendor of, goods, wares
and merchandise who is not a wholesale dealer or a wholesale and retail
dealer as herein defined.
Any act or instance of helping or benefiting another for
a consideration.
[Added by Ord. 297, 7/18/2011, § 2]
The officer, agency or person duly appointed by the Board
of Supervisors of the Township of Lower Heidelberg to administer and
collect the within tax.
A person subject to the payment of the tax imposed by this
Part 7.[1]
The Township of Lower Heidelberg's fiscal year, which
is the period from January 1 to December 31, inclusive, and, because
this Part 7 shall continue in force from year to year on a fiscal
year basis without annual reenactment, each and every successive fiscal
year thereafter.
Any business that is conducted at one location for less than
60 consecutive calendar days.
The Township of Lower Heidelberg.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to other persons.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons.
[1]
Editor’s Note: The definition of “tax quarter,”
which immediately followed this definition, was repealed 7/18/2011
by Ord. 297, § 2.
[Ord. 88, 6/18/1984, § III Introduction; as amended
by Ord. 297, 7/18/2011, § 3]
There is hereby levied for the last two tax quarters of the
1984 tax year and annually thereafter, without annual reenactment,
a tax payable and due for general revenue purposes on the privilege
of doing business as herein defined in the Township of Lower Heidelberg
as follows.
[Ord. 88, 6/18/1984, § IIIa]
The rate of the tax on each and every dollar of gross volume
of business transacted within the territorial limits of the Township
shall be 1 1/2 mills; 1 1/2 mills shall mean $1.50 per $1,000 of gross
volume of business; except that the rate of the tax on each and every
dollar of gross volume of business transacted by wholesale dealers
or wholesale Vendors within the territorial limits of the Township
shall be one mill. All non-wholesale business of such wholesale dealers
or wholesale vendors shall be taxed at the general rate of 1 1/2 mills.
[Ord. 88, 6/18/1984, § IIIb; as amended by Ord.
297, 7/18/2011, § 3]
(a)
Every person subject to the tax hereby imposed who has commenced
business at least a full tax year prior to the beginning of a tax
year shall compute the estimated whole volume of business for that
tax year upon the actual gross amount of business transacted by such
person during the 12 months preceding.
(b)
Every person subject to the tax hereby imposed who has commenced
business less than one full tax year prior to the beginning of a tax
year shall compute the estimated whole volume of business for that
tax year by multiplying by 12 the monthly average of the actual gross
amount of business transacted by him during the months he or she was
engaged in business prior to January 1.
(c)
Every person subject to the tax hereby imposed who commences business
subsequent to the beginning of a tax year shall compute the estimated
whole volume of business for that tax year upon the actual gross amount
of business transacted by him or her during the first month of his
or her engaging in business, multiplied by the number of months remaining
in the tax year.
(d)
Every person subject to the tax hereby imposed who engages in a business
that is temporary, seasonal or itinerant in nature shall compute his
or her annual whole volume of business for the tax year upon the actual
whole amount of business transacted by him or her during such tax
year.
(e)
The Tax Administrator is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the Township
in any case where the taxpayer disputes the validity or amount of
the Township's claim for tax.
(g)
Beginning January 1, 2012, and for each tax year thereafter, the
tax year shall be a calendar year, January 1 through December 31.
To effect the transition from fiscal year quarterly filing to annual
filing, each taxpayer shall file a tax return for the tax quarter
October 1, 2011, through December 31, 2011, and pay all taxes due
on gross volume of business in said quarter, on or before January
31, 2012. Beginning January 1, 2012, and for each tax year thereafter,
each taxpayer shall file an annual return on April 15 of each year
as provided in this Part 7.
[Ord. 88, 6/18/1984, § IIIc; as amended by Ord.
110, 11/21/1988, § 1]
(a)
Persons and Businesses. Persons employed for a wage or salary, nonprofit
corporations or associations organized for religious, charitable or
educational purposes, agencies of the Government of the United States
or of the Commonwealth of Pennsylvania and the business of any political
subdivision, or of any authority created or organized under and pursuant
to any act of assembly are exempt from the provisions of this Part
7.
(b)
No such tax shall be assessed and collected on a privilege, transaction,
subject, or occupation which is subject to a state tax or license
fee, and which tax or license fee has been held by the courts of Pennsylvania
to be the basis for exemption from the imposition of a business privilege
tax by a municipality.
(c)
Utilities. No such tax shall be assessed and collected on the gross
receipts from utility service of any person or company whose rates
of service are fixed and regulated by the Pennsylvania Public Utility
Commission; or on any public utility service rendered by any such
person or company or on any privilege or transaction involving the
rendering of any such public utility service.
(d)
State Tax on Tangible Property. No such tax shall be assessed and
collected on the privilege of employing or using any tangible property
which is subject to a state tax except on sales of admission to places
of amusement or on sales or other transfers of title or possession
of property.
(e)
Production and Manufacture. No such tax shall be assessed and collected
on goods and articles manufactured in the Township or on the by-products
of manufacture, or on minerals, timber, natural resources and farm
products produced in the Township or on the preparation or processing
thereof for use or market, or on any privilege, act or transaction
related to the business of manufacturing, the production, preparation
or processing of minerals, timber and natural resources, or farm products,
by manufacturers, by producers and by farmers with respect to the
goods, articles and products of their own manufacture, production
or growth, or on any privilege, act or transaction relating to the
business of processing by-products of manufacture, or on the transportation,
loading, unloading or dumping or storage of such goods, articles,
products or by-products.
[Amended by Ord. 297, 7/18/2011, § 3]
[Ord. 88, 6/18/1984, § IIId]
Gross volume of business upon which the tax hereunder is computed
shall include the actual gross consideration credited or received
for or on account of sales made, rentals and/or services rendered,
subject only to the following allowable deductions and exemptions:
(a)
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.
(b)
Refunds, credits, or allowances given by a taxpayer to a purchaser
on account of defects in goods, wares or merchandise sold, or on account
of goods, wares or merchandise returned.
(c)
Any commissions paid by a broker to another broker on account of
a purchase or sales contract initiated, executed or cleared with such
other broker.
(d)
Bad debts, where the deduction is also taken in the same year for
federal income taxation purposes.
(e)
Taxes collected as agent for the United States of America, Commonwealth
of Pennsylvania or the Township of Lower Heidelberg.
[Ord. 88, 6/18/1984, § IIIe]
Where gross volume of business in its entirety cannot be subjected
to the tax imposed by this Part 7 by reason of the provisions of the
Constitution of the United States or any other provision of law, the
Tax Administrator with the approval of the Board of Supervisors of
the Township of Lower Heidelberg shall establish rules and regulations
and methods of allocation and evaluation so that only that part of
the gross volume of business which is properly attributable and allowable
to doing business in the Township shall be taxed hereunder.
[Ord. 88, 6/18/1984, § IIIf]
If any person is liable for the same tax on the same subject
imposed under the Local Tax Enabling Act, 1965, December 31, Pamphlet
Law 1257 and its amendments, to the Township and one or more political
subdivisions of the state, then and in that event the tax shall be
apportioned by such percentage as may be agreed upon by such political
subdivisions, but, in no event, shall the combined taxes of both subdivisions
exceed a maximum rate of tax as fixed by the said Enabling Act permitting
the imposition of such taxes.
[Ord. 88, 6/18/1984, § IIIg]
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 as are excluded from the tax and the amounts of such
sales and services which he is entitled to deduct from the gross volume
of business as hereinbefore provided.
[Ord. 88, 6/18/1984, § IVa through e]
(a)
Every return shall be made upon a form furnished by the Tax Administrator.
Every person making a return shall certify the correctness thereof
by signature.
(b)
Every person subject to the tax hereby imposed who has been in business
or commenced business during the tax quarter of July 1, 1984, to September
30, 1984, must file a return and pay his tax on or before October
31, 1984.
(c)
Information Required; Time Limit for Filing.
[Amended by Ord. 297, 7/18/2011, § 4]
(1)
Beginning with tax year 2012 and for each subsequent tax year,
every person subject to the tax hereby imposed who has commenced business
at least one full year prior to the beginning of the tax year shall,
on or before the 15th day of April following, file with the Tax Administrator
a return setting forth his or her name, the business and business
address and such other information as may be required by the Tax Administrator
to compute the actual gross volume of business transacted by him or
her during the tax year immediately prior and the amount of tax estimated
to be due for the then current tax year. Each return shall show the
actual gross volume of business transacted by the taxpayer during
the preceding tax year, the amount of tax paid previously as an estimate
for the preceding tax year, the amount of tax, if any, remaining due
for the preceding year, and the amount of estimated tax due for the
current tax year.
(2)
Every person subject to the tax hereby imposed who has commenced
business less than one full year prior to the beginning of the tax
year shall, on or before the 15th day of April following, file with
the Tax Administrator a return setting forth his or her name, the
business and business address and such other information as may be
required by the Tax Administrator to compute the actual gross volume
of business transacted by him or her during the tax year immediately
prior and the amount of tax estimated to be due for the then current
tax year. Each return shall show the actual whole volume of business
transacted by the taxpayer during the preceding tax year, the amount
of tax paid previously as an estimate for the preceding tax year,
the amount of tax, if any, remaining due for the preceding year and
the amount of estimated tax due for the current tax year.
(3)
Every person subject to the tax hereby imposed who commences
business subsequent to the beginning of the tax year shall, within
60 days from the date of commencing such business, file with the Tax
Administrator a return setting forth his or her name, the business
and business address and such other information as may be required
by the Tax Administrator, and shall compute and show the amount of
tax estimated to be due for the then current tax year.
(d)
Every person subject to the tax hereby imposed who engages in a business
which is temporary, seasonal or itinerant by its nature and of a duration
not exceeding 60 days shall, within seven days from the day he or
she completes such business, file with the Tax Administrator a return
setting forth his or her name, the business address and such other
information as may be required by the Tax Administrator to compute
the actual gross amount of business transacted by him during such
period and the amount of the tax due.
[Amended by Ord. 297, 7/18/2011, § 4]
(e)
Any person ceasing to do business during the tax year shall, within
14 days from the date of ceasing to do business, file a final return
showing the actual gross volume of business conducted during that
portion of the tax year in which said person was actually in business,
and pay the tax due as computed thereon.
[Amended by Ord. 297, 7/18/2011, § 4]
[Ord. 88, 6/18/1984, § IVf; as amended by Ord.
297, 7/18/2011, § 4]
(a)
At the time of filing a tax return, each taxpayer shall pay an estimated
tax for the current year and any balance of taxes due for the tax
year immediately preceding. The estimated tax shall be calculated
as provided above herein. The balance of tax due for the preceding
tax year shall be the difference between the amount of tax paid as
an estimate for said preceding tax year and the amount of the tax
finally shown to be due.
(b)
All taxes, interest and penalties imposed under the provisions of
this Part 7 shall be payable to the Tax Administrator.
(c)
All taxes due under this Part 7 shall bear interest at the rate of
1 1/2% per month or fraction of a month from the day they are
due and payable until paid. If any taxpayer shall neglect or refuse
to make any return or payment as and when required, a penalty in the
amount of 10% of the amount of the tax shall be added and collected.
[Ord. 88, 6/18/1984, § V; as amended by Ord. 110,
11/21/1988, § 2; and by Ord. 297, 7/18/2011, § 5]
(a)
Any person who shall conduct, transact or engage in any of the businesses
subject to the tax imposed by this Part 7, who shall fail to file
a tax return as required by the provisions of this Part 7, or any
person who shall willfully file a false return, or who commits any
other violation subject to this Part 7 shall, upon conviction thereof,
be sentenced to pay a fine of not more than $600 and/or to imprisonment
for a term not to exceed 90 days.
(b)
This penalty shall be in addition to all other penalties in interest
as may be set forth herein.
[Ord. 88, 6/18/1984, § VI]
Each day on which such person violates this Part 7 may be considered
as a separate offense and punishable as such as aforesaid provided.
[Ord. 88, 6/18/1984, § VII]
(a)
The Tax Administrator is charged with the duties of collecting and
receiving the taxes, fines, and penalties imposed by this Part 7.
It shall be the Tax Administrator's duty to keep a record showing
the amount received from each person paying the tax and the date of
such receipt.
(b)
The Tax Administrator, under the direction and with the approval
of the Board of Supervisors of the Township of Lower Heidelberg, is
hereby empowered to prescribe, adopt and promulgate rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part 7, 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 and charged
with enforcing the provisions of this Part 7 and any rules and/or
regulations promulgated pursuant thereto.
(c)
In the event the person to be assessed neglects or refuses to make
a return, then in such case the Tax Administrator shall assess said
person or persons on such an amount of gross volume of business as
the said Tax Administrator deems reasonable and appropriate. In all
cases of assessment, the Tax Administrator shall give the parties
assessed a notice in which shall be stated the trade, business, occupation
or class, and the amount of the business privilege tax imposed or
levied.
(d)
The taxpayer shall maintain such records and books of account as
will enable the making of a true and accurate return in accordance
with the provisions of the ordinance. Such accounts and records 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 to verify all transactions.
The Tax Administrator is hereby authorized to examine the books, papers
and records of any person or persons subject to or supposed to be
subject to the tax imposed by this Part 7, in order to verify the
accuracy of the return made or, if no return was made, ascertain the
tax due.
[Ord. 88, 6/18/1984, § VIII]
Any information gained by the Tax Administrator or any other
official, agent or employee of the Township, as a result of any returns,
investigations, hearings, or verifications required or authorized
by this Part 7, shall be confidential, except in accordance with proper
judicial order or as otherwise provided by law.
[Ord. 88, 6/18/1984, § IX]
(a)
The Tax Administrator shall have the power in the name of the Township
to institute proceedings against any and all persons who violate the
provisions of this Part 7.
(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 and interest and
penalties herein imposed.
[Ord. 88, 6/18/1984, § Xa]
Nothing contained in this Part 7 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 laws and Constitution of the Commonwealth of Pennsylvania.
[Ord. 88, 6/18/1984, § Xb]
If the tax, or any portion thereof, imposed upon any person
under the provisions of this Part 7 shall be held by any court of
competent power or jurisdiction to be in violation of the Constitution
of the United States or of the Commonwealth of Pennsylvania or any
other provision of the law, the decisions of the court shall not affect
or impair the right to impose the taxes, or the validity of the taxes
so imposed upon other persons as herein provided.
[Ord. 88, 6/18/1984, § Xc]
The provisions of this Part 7 are severable, and if any of its
provisions shall be held illegal, invalid, or unconstitutional, the
decision of the court shall not affect or impair any of the remaining
provisions of this Part 7. It is hereby declared to be the intention
of the Board of Supervisors of the Township of Lower Heidelberg that
this Part 7 would have been adopted if such illegal, invalid, or unconstitutional
provisions had not been included herein.
[Ord. 88, 6/18/1984, § XI]
This Part 7 is enacted pursuant to the authority of the Local
Tax Enabling Act, 1965, December 31, Pamphlet Law 1257, as amended,
and shall become effective 30 days after it has been passed by Board
of Supervisors of the Township of Lower Heidelberg and shall continue
thereafter without annual reenactment unless amended or repealed for
each and every fiscal year thereafter.[1]
[1]
Editor’s Note: Ordinance 297, adopted 7/18/2011, which
amended various provisions of this Part 7, stated that the effective
date of the Business Privilege Tax Ordinance would remain unchanged
but the effective date of the amendments would be 1/1/2012.
