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:
ASSESSMENT
The determination of business taxes due from a taxpayer as
the result of an audit or review of tax returns filed with the Township.
AUDIT
An inspection of the books and accounting records of a taxpayer
by the designated auditor or business tax officer for the Township
of Upper Moreland for the purpose of verifying the correct payment
of business taxes and occupational privilege taxes by the taxpayer.
An audit may be conducted in person at the taxpayer's location, at
the Business Tax Office or through the provision of copies of requested
records to the Business Tax Office through the mail.
BUSINESS, TRADE, OCCUPATION, PROFESSION, AND VOCATION
Shall include, but not be limited to, all businesses, trades,
occupations, professions, and vocations in which there is offered
any service or services to the general public or a limited number
thereof, including those enterprises engaged in by hotel operators,
motel operators, parking lot and garage operators; warehousemen; lessors
of real and tangible personal property; physicians and surgeons, osteopaths,
podiatrists, chiropractors, veterinarians, optometrists, pharmacists,
lawyers, dentists, engineers, architects, chemists, certified public
accounts, public accountants, funeral directors, promoters, factors,
commission merchants, agents, brokers, manufacturers' representatives,
advertising and public relations agencies, real estate brokers, insurance
brokers and agents; cable television operators; operators of places
of amusement providing either passive or active recreation; vending
machine operators; barbershop operators and beauty shop operators;
cleaning, pressing, and dyeing establishment operators; laundry operators,
shoe repair shop operators, tailors, upholsterers; electrical, plastering,
bricklaying, carpentry, heat, ventilating, plumbing, and painting
contractors engaged in the class of heavy building or other construction
of any kind or in the alteration, maintenance or repair thereof; repairers
or consultants of electrical, electronic, and automotive machinery
or equipment or other machinery and equipment and other wares and
merchandise.
COLLECTOR
The Business Tax Office of the Township and all duly authorized
business tax officers.
CREDIT
An overpayment made to the Township of business privilege
tax, mercantile license tax or occupational privilege tax. A credit
may be used to satisfy future business tax obligations upon the written
request of the taxpayer and the filing of all required tax returns.
DETERMINATION
A decision by the Business Tax Office, including an assessment
of tax due for payment or denial of a refund or credit.
GROSS RECEIPTS
Cash, credits, property of any kind or nature received or
allocable or attributable to any business or services rendered or
commercial or business transactions without deduction therefrom on
account of the cost of property sold, materials used, labor, service
or other costs, interest or discount paid, or any other expense. "Gross
receipts" excludes the following:
(1)
In the case of a financial business, the cost of securities
and other property sold, exchanged, paid at maturity, or redeemed,
and monies or credits received in repayment of advances, credits and
loans, but not to exceed the principal amount of such advances, credits,
loans and deposits.
(2)
In the case of a broker of financial papers, commissions paid
by him to another broker on account of a purchase or sales contract
initiated, executed or cleared in conjunction with such other broker.
(3)
In the case of a real estate developer or general contractor,
the amounts paid by such developer or general contractor to contractors
or subcontractors registered to do business in the Township and to
the extent that such contractors or subcontractors have made timely
payment of the taxes imposed by this article.
(4)
Receipts upon which a business privilege tax or similar tax
has been imposed by another political subdivision by reason of the
performance of the service or conducting the business in that political
subdivision, provided that proof of payment of such tax must be provided
to the collector at the time of claiming such exclusion.
(5)
Refunds, credits or allowances given by a person to a customer
on account of defects in services rendered or in goods, wares and
merchandise sold or returned may be excluded from the amount of the
gross receipts of the person.
(6)
Adjustments allowed to customers may be excluded from gross
receipts if they are deducted on the face of the invoice as a medium
of adjusting the price or fee for the service and if they are not
reimbursed to the person by his supplier or some other person.
(7)
Where a transaction involves both the performance of a service and the sale of any goods or property, the portion of the receipts applicable to the sale of goods or property may be excluded, provided that the sale portion is separately stated upon the invoice or bill to the customer and the applicable sales tax is charged, collected and remitted to the Commonwealth of Pennsylvania, and the applicable mercantile license tax under Article
II of this chapter of the Township Code of Upper Moreland Township is paid on such sale portion.
(8)
Federal, state and local taxes may be excluded from gross receipts
if they are collected from the customer and are separately stated
on the evidence of charge or sale or the taxpayer produces satisfactory
proof of payment of the federal, state or local taxes.
(9)
The collector shall promulgate rules and regulations setting
forth methods of allocation of gross receipts for such cases where
the gross receipts of a business in its entirety are not subject to
tax imposed by this article by reason of the provisions of the commerce
clause of the United States Constitution or under the Constitution
of the Commonwealth of Pennsylvania.
(10)
Any rental income received from the rental of not more than
one dwelling unit in a building to a person related to the lessor
by birth, marriage or adoption, provided that the lessor also resides
in a dwelling unit within the building.
PERSON
An individual, partnership, corporation, unincorporated association
or any legal entity.
SECRETARY
The Secretary of the Township of Upper Moreland.
SERVICE
Any act or instance of helping or benefiting another for
a consideration.
TAX YEAR
The twelve-month period beginning the first day of January
and ending the last day of December.
TOWNSHIP
The Township of Upper Moreland.