[Adopted 2-5-1981 by Ord. No. 995]
This article shall be known and may be cited as the "Ambridge
Borough Business Privilege Tax Ordinance."
As used in this article, unless the context indicates clearly
a different meaning, the following words and phrases shall have the
meanings set forth below:
The Borough of Ambridge.
Carrying on or exercising, whether for gain or for profit or
otherwise, within the Borough any trade or business, including, but
not limited, to financial business, as hereinafter defined, any profession,
vocation, service, construction, communication or commercial activity
or the making of sales to persons or rendering services from or attributable
to an office within the Borough or a place of business therein.
"Business" shall not include that portion of any business which
is subject to the Borough of Ambridge mercantile tax, or the business
of any political subdivision, or any employment for a wage or salary,
or any business upon which the power to levy a tax is withheld by
law.
Services and transactions of banks and bankers, trust, credit
and investment companies, where not prohibited by law, holding companies,
dealers and brokers in money, credits, commercial paper, bonds, notes,
securities and stocks, monetary metals, factors and commission merchants.
Cash and credit transactions. Cash, credits, and property of
any kind or nature received in or allocable or attributable to the
Borough from any business or by reason of any sale made, including
resales of goods, wares or merchandise taken by a dealer as a trade-in
or as part payment for other goods, wares or merchandise, or services
rendered, or commercial or business transaction had within the Borough,
without deduction therefrom on account of the cost of property sold,
materials used, labor, service or other cost, interest or discount
paid, or any other expense.
Gross receipts shall not include:
The proceeds of any sales which said proceeds are subject to
the Ambridge mercantile tax.
The amount of any allowance made for goods, wares or merchandise
taken by a dealer as a trade-in or as part payment for any other goods,
wares and merchandise in the usual and ordinary course of business.
In the case of a financial business, the cost of securities
and other property sold, exchanged, paid at maturity or redeemed,
any money or credits received in repayment of advances, credits and
loans, but not to exceed the principal amount of such advances, credits
and loans, and shall also exclude deposits.
In the case of a broker, the 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.
Receipts by dealers from sales to other dealers in the same
line where the dealer transfers title or possession at the same price
for which he acquired the goods, wares or merchandise.
Receipts or that portion thereof attributable to interstate
or foreign commerce or to an office or place of business regularly
maintained by the taxpayer outside the limits of the Borough and not
for the purpose of evading payment of this tax, and those receipts
which the Borough is prohibited from taxing by law.
Any natural person, partnership, unincorporated association
or corporation, whether for profit or otherwise. Whenever used in
any provision prescribing a fine or penalty, the word "person," as
applied to partnerships, shall mean the partners thereof, and as applied
to corporations or to unincorporated associations, shall mean the
officers thereof.
Person duly elected by the Borough to perform the duties
of Tax Collector or such person as may be appointed by the Borough
Council of the Borough of Ambridge to perform such duties.
[Amended 5-22-2012 by Ord. No. 1247]
Twelve-month period from January 1 to December 31 of the
current calendar year for which tax returns are being made.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Any person who sells to dealers and/or vendors of goods,
wares and merchandise.
Every person engaged in any business in the Borough beginning
with the calendar year of 1981, and thereafter, shall pay a tax at
the rate of three mills on each dollar of volume of the gross receipts
of said business, except that he gross volume of wholesale business
transacted by wholesale dealers in goods, wares and merchandise is
taxable at the rate of one mill as set forth in § 8 of the
above Act of December 31, 1965, P.L. 1257 (Act 11 of 1965, known as
the Local Tax Enabling Act), as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
A.
Every person subject to the payment of the tax hereby imposed shall
compute his taxable gross receipts upon the actual receipts received
by him during the calendar year.
B.
Where a receipt in its entirety cannot be subjected to the tax imposed
by this article, by reason of the provisions of the Constitution of
the United States or any other provision of law, including the exemptions
within this article, the Tax Collector shall establish rules and regulations
and methods of allocation and evaluation so that only that part of
such receipt which is properly attributable and allocatable to the
doing of business within the Borough shall be taxed hereunder. The
Tax Collector may make such allocation with due regard to the nature
of the business concerned on the basis of millage 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 Borough to the total property or assets
of the taxpayer wherever owned or situated, or by any other method
or methods of calculation other than the foregoing, calculated to
effect a fair and proper allocation. Every person who ceases to carry
on a business during any tax year shall be required to pay a business
privilege tax only for the portion of the year during which such business
operates, based upon the gross receipts for the period from the beginning
of the calendar year until said business was terminated.
C.
Persons engaged in temporary, seasonal or itinerant businesses shall
pay tax upon the actual gross receipts received during the period
they were engaged in such work.
A.
No person shall at any time engage in any business, as herein defined,
without first having procured a license therefor, as herein provided
for.
B.
Any person desiring to procure a license, as herein provided, shall
apply therefor in writing to the Tax Collector. Said application shall
set forth the person's name, address, business address and the nature
of the business activity in which he is or will be engaged. The Tax
Collector shall thereupon issue a license for a period of one year,
upon payment of a license fee in an amount as established from time
to time by resolution of Borough Council. The license year shall run
from January 1 until the next following December 31. Only one license
per year need be obtained for one or more compatible businesses, but
businesses conducted by the same person which are not compatible one
with the other shall require separate licenses for each. 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.
[Amended 5-22-2012 by Ord. No. 1247]
C.
Every return shall be made upon a form furnished by the Tax Collector,
and every person making a return shall certify the correctness thereof.
D.
Every person subject to the tax imposed by this article who has commenced
his business prior to the beginning of any tax year shall, on or before
January 31, 1981, and annually thereafter, file with the Tax Collector
a return setting forth his name and business address and such other
information as may be necessary in arriving at the amount of the tax
due.
E.
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of any tax year shall, on or
before January 31 of the succeeding tax year, file a return with the
Tax Collector setting forth his name, his business, his business address
and such other information as may be necessary in arriving at the
gross volume of business for the first full tax year and the amount
of the tax due. The average monthly volume of business transacted
in the preceding year, multiplied by 12, shall be the basis for computing
the gross volume of business for the first full tax year.
F.
Every person subject to the payment of the tax imposed by this article
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 Tax Collector setting forth his name,
his business, his business address and such other information as may
be necessary in arriving at the actual gross volume of business during
the tax period and the amount of the tax due.
A.
Payment of the tax imposed by this article shall be in semiannual
installments, the first installment being due on or before July 31
for each taxable year.
B.
The computation of the payment due on or before July 31 shall be
an estimate based upon the gross receipts for the preceding business
year, as defined in this article.
C.
The final payment shall be paid at the time of filing his final return,
on or before January 31 of the succeeding year, which payment shall
be based on the total gross receipts, as defined by this article,
with credit for the estimated installment previously paid.
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 and the date of such payments, and the
quarterly period for which said payment is made.
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 provision 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, and to make refunds where necessary.
Any person aggrieved by any decision of the Tax Collector shall have
the right to appeal to court as in other cases provided.
C.
The Tax Collector is hereby authorized to compel the production of
books, papers and records and the attendance of all persons before
him, whether as parties or witnesses, whom he believes to have knowledge
of such receipts.
D.
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.
E.
All taxes and interest collected or received under this article shall
be paid by the Tax Collector to the Borough.
F.
The Tax Collector shall furnish to the Borough at the time he makes
payment of taxes collected under this act a list of the businesses
making returns and the amount of taxes collected from each.
G.
Exoneration for any tax may be granted by the Council to the Tax
Collector in accordance with the laws governing collection of other
taxes.
A.
The Tax Collector may sue for the recovery of taxes due and unpaid
under this article by suit brought before any Magisterial District
Judge or before the Court of Common Pleas of Beaver County.
B.
If for any reason the tax is not paid when due in each year, interest
at the rate of 6% per annum, payable at the rate of 0.5% of the amount
of the unpaid tax that remains due and unpaid, shall be added thereto
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 the interest herein imposed.
[Amended 1-17-1983 by Ord. No. 1009; 5-22-2012 by Ord. No. 1247]
Whoever makes any false or untrue statement on his return, or
who refuses to permit the 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 shall, upon conviction
thereof, be sentenced to pay a fine of not more than $600 plus costs
and, in default of payment of said fine and costs, to a term of imprisonment
not to exceed 30 days. Each day that a violation continues shall constitute
a separate offense.
A.
Nothing contained in this article shall be construed to empower the
Borough 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 Borough under the Constitution of the United States and
the laws and Constitution of the Commonwealth of Pennsylvania.
B.
If a final decision of a court of competent jurisdiction holds any
provisions of this article, or the application of any provision to
any circumstances, to be illegal or unconstitutional, such provision
shall be severable and the other remaining provisions of this article,
or the application of such provisions to other circumstances, shall
remain in full force and effect. The intention of Council is that
the provisions of this article shall be severable and that the balance
of this article would have been adopted if any such illegal or unconstitutional
provisions had not been included.
The Tax Collector is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the Borough
in any case where the taxpayer disputes the validity or amount of
the Borough's claim for tax. If it is thereafter judicially determined
by a court of competent jurisdiction that the Borough has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer.
In accord with § 6 of Act 511 of 1965, P.L. 1257,
as amended, the provisions of this article shall become effective
for the year 1980 30 days after its enactment and shall remain in
effect thereafter from year to year on a calendar basis.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
