[Adopted 2-14-1973 by Ord. No. 4-73 (Ch. 24, Part 1, of the
1994 Code)]
This article shall be known and may be cited as the "Business
Privilege Tax Ordinance."
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:
Both cash and credit transactions and shall include payment
received for gross charges made by the taxpayer for services rendered,
including both service, labor and any materials entering into or becoming
component parts of the services performed.
Any individual, partnership, limited partnership, association
or corporation, but shall not include a wage earner, a nonprofit corporation
organized for religious, charitable or educational purposes, an association
for such purposes, any agency of the government of the United States
or of the Commonwealth of Pennsylvania or any public utility.
The calendar year of 1973.
Any act or instance of helping or benefiting another for
a consideration.
The Tax Collector of Spring Garden Township or his designated
agent.
Any business that is conducted at one location for less than
60 consecutive days.
[Amended 12-31-1974 by Ord. No. 23; 12-14-1994 by Ord. No. 94-5]
Spring Garden Township hereby imposes a business privilege tax
for the license year, and continuing annually thereafter, in the manner
and at the rate hereinafter set forth. Except as hereinafter provided,
such tax shall be in addition to any other tax levied and collected
under any existing ordinance. This article is enacted under the authority
of the Local Tax Enabling Act of 1965, approved December 31, 1965,
P.L. 1257 as amended.
[Amended 12-31-1986 by Ord. No. 197]
A.
Every person engaging in a business, trade, occupation or profession
hereinafter listed in Spring Garden Township and maintaining a place,
office or establishment within Spring Garden Township for the conduct
of said business, trade, occupation or profession shall pay a business
privilege tax at the rate of 1 1/2 mills on his gross receipts
derived from all services rendered to clients, patients and customers.
B.
Every person engaging in a business, trade, occupation or profession
hereinafter listed in Spring Garden Township and maintaining no place,
office or establishment within Spring Garden Township for the conduct
of said business, trade, occupation or profession shall pay a business
privilege tax at the rate of 1 1/2 mills on his gross receipts
derived from all service rendered within Spring Garden Township to
clients, patients and customers.
C.
The businesses, trades, occupations and professions above referred
to are as follows:
(1)
Printers' lithographers; processors; laundry operators; launderette
operators; warehousemen, upholsterers; doctors; lawyers; dentists;
engineers; architects; chemists; chiropractors; chiropodists; certified
public accountants; public accountants; real estate brokers; cleaning,
pressing and dyeing establishment operators; shoe repair shop operators;
tailors; dressmakers; electrical, plastering, bricklaying, carpentry,
heating, ventilating, plumbing and painting contractors; contractors
engaged in the classes of heavy buildings or other construction of
any kind or in the alteration, maintenance or repair thereof; truckers,
hauling contractors; repairers of electrical, electronic or automatic
machinery or equipment or other machinery and equipment and other
wares and merchandise; and all other businesses, trades, occupations
and professions in which there is offered any service or services
to the general public or a limited number thereof.
[Amended 2-10-1988 by Ord. No. 220]
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one full year prior to the beginning
of the license year shall determine his gross receipts for the license
year from his actual gross receipts for the preceding calendar year.
B.
Every person subject to the payment of the tax hereby imposed who
has commenced his business less than one full year prior to the beginning
of the license year shall determine his gross receipts for the license
year from his actual gross receipts for the portion of the calendar
year that he was engaged in business.
C.
Every person subject to the payment of the tax hereby imposed who
commences his business subsequent to the beginning of the license
year shall determine his gross receipts for the license year by multiplying
his actual gross receipts for the first month he engages in business
by the number of months or fractions thereof he engages in business
in the license year.
D.
Every person subject to the payment of the tax hereby imposed who
engages in a business temporary, seasonal or itinerant in its nature
shall determine his gross receipts for the license year from his actual
gross receipts for the license year.
E.
The Tax Collector 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. If it is thereafter judicially determined
by a court of competent jurisdiction that the Township has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer. The
provisions of this section shall be applicable to cases in which the
facts are similar to those in a case litigated in a court of competent
jurisdiction.
Any person subject to the tax hereby imposed shall, on or before
the first day of April or prior to commencing business in such license
year, register with the Tax Collector and, having once registered
with the Tax Collector, registration annually thereafter is not required.
[Added 12-14-1994 by Ord. No. 94-5]
A.
Notification. Within 30 days of the termination of any business in
Spring Garden Township, a written notice of termination must be sent
to the Township office along with payment of all taxes, fees and debts
owed to the Township.
B.
Method of calculation of tax due for a discontinuing business. Divide
the previous year's gross receipts by 12 months and multiply that
amount by the number of months in business in the current license
year. This will give you the taxable amount of gross receipts. Multiply
the amount of the gross receipts by the proper tax rate (0.0015 for
business privilege and retail and 0.0010 for wholesale) to find the
total tax due.
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For example: A retail business closed in July 31, 1993; 1992
gross receipts were $240,000.
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The tax would be calculated as follows:
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$240,000 divided by 12 months equals $20,000/month
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$20,000/month multiplied by seven months equals $140,000
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$140,000 multiplied by 0.0015 equals $210 (Total Tax Due)
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[Amended 2-28-1973 by Ord. No. 5-73; 12-31-1974 by Ord. No. 23; 12-10-1986 by Ord. No. 195; 2-10-1988 by Ord. No. 220]
A.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof
by affidavit. A copy of the person's federal business income tax schedule
designating gross income shall be appended to the return, together
with such other information as the Tax Collector may from time to
time determine necessary to verify and expedite the full and proper
collection of taxes imposed thereunder.
B.
Every person subject to the tax imposed by this article who commenced
his business at least one full year prior to the beginning of any
license year shall, on or before the 15th day of May, file with the
Tax Collector a return setting forth his name, his business and business
address, and such other information as may be necessary in arriving
at his actual gross receipts during the preceding calendar year and
the amount of the tax due.
C.
Every person subject to the tax imposed by this article who has commenced
his business less than one full year prior to the beginning of any
license year shall, on or before the 15th day of May, file with the
Tax Collector a return setting forth his name, his business, business
address, and such other information as may be necessary in arriving
at his actual gross receipts during the portion of the preceding calendar
year that he was in business and the amount of tax due.
D.
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of any license year shall, within
60 days from the date of commencing such business, file a return with
the Tax Collector setting forth his name, his business and business
address, and such information as may be necessary in arriving at his
actual gross receipts during his first month of business and the amount
of the tax due.
At the time of the filing of the return, the person making the
same shall pay the amount of tax shown as due thereon to the Tax Collector.
A.
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines and penalties imposed by this article. It shall also
be his duty to keep a record showing the amount received by him from
each person paying the tax the date of each receipt.
B.
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this article and is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of this article,
including provisions for the reexamination 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. Any person aggrieved by any
decision of the Tax Collector shall have the right to appeal to a
court or courts of competent jurisdiction as in other cases provided.
C.
The Tax Collector is hereby authorized to examine the books, papers
and records of any taxpayer or supposed taxpayer in order to verify
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 to the Tax Collector the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized.
Any information gained by the Tax Collector or any other officer,
official, agent or employee of the Township as a result of any returns,
investigations, hearings or verifications required or authorized by
this article shall be confidential except in accordance with proper
judicial order or as otherwise provided by law, and divulgence of
any information so gained is hereby declared to be a violation of
this article which may be punishable by dismissal from office or employment.
[Amended 12-31-1974 by Ord. No. 23]
A.
The Tax Collector may sue for the recovery of taxes due and unpaid
under this article.
B.
If for any reason the tax is not paid when due in each year, interest
at the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2 of 1% per annum of the amount of the unpaid tax for
each month or fraction thereof during which the tax remains unpaid,
shall be added and collected. Where 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.
[Amended 12-31-1974 by Ord. No. 23; 12-14-1994 by Ord. No. 94-5]
Whoever makes any false or untrue statement on his return or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control when the right to make such
inspection by the Tax Collector is requested, and whoever fails or
refuses to file a return required by this article, and whoever fails
or refuses to register when so required under this article shall,
upon conviction thereof, be sentenced to pay a fine of not more than
$600 and costs of prosecution and, in default of payment of such fine
and costs, to imprisonment for not more than 30 days, provided that
each violation of any provision of this article and each day the same
is continued shall be deemed a separate offense.
[Added 8-10-2005 by Ord. No. 05-07]
Spring Garden Township hereby approves and adopts the Cost of
Collection Schedule, attached hereto and made a part hereof, to be
imposed by the York Area Tax Bureau or such other tax collector designated
by Spring Garden Township for the collection of taxes on earned income
and net profits upon any taxpayer whose taxes are or become delinquent
and/or remain due and unpaid; provided, however, that Spring Garden
Township may amend said fee schedule by resolution from time to time.
The York Area Tax Bureau or such other tax collector designated by
Spring Garden Township is authorized to retain such costs of collection
as set forth in the attached schedule in recovering delinquent taxes
and as permitted to be assessed to delinquent taxpayers pursuant to
law.
