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:
BUSINESS
A.
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.
B.
"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.
FINANCIAL BUSINESS
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.
GROSS RECEIPTS
A.
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.
B.
Gross receipts shall not include:
(1)
The proceeds of any sales which said proceeds are subject to
the Ambridge mercantile tax.
(2)
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.
(3)
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.
(4)
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.
(5)
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.
(6)
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.
PERSON
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.
TAX COLLECTOR
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]
TAX YEAR
Twelve-month period from January 1 to December 31 of the
current calendar year for which tax returns are being made.
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.
[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.
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.