This article shall be known and may be cited as the "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
Carrying on or exercising, whether for gain or profit or
otherwise, within the Township of West Manchester any trade, business
(including but not limited to financial business as hereinafter defined),
profession, vocation, service, construction, communication or commercial
activity or making sales to persons or rendering services from or
attributable to a West Manchester Township office or place of business.
"Business" shall not include the following: any business which is
subject to the Township of West Manchester mercantile tax on its entire
gross receipts; the business of any political subdivision; any employment
for a wage or salary; and business upon which the power to levy a
tax is withheld by law.
FINANCIAL BUSINESS
The 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, credits, property of any kind or nature, received in or
allocable or attributable to the Township of West Manchester 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 Township of West Manchester
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 exclude:
(1)
The amount of any allowance made for goods, wares or merchandise
taken by a dealer as a trade-in or as part payment for other goods,
wares and merchandise in the usual and ordinary course of his business.
(2)
In the case of a financial business, the cost of securities
and other property sold, exchanged, paid at maturity or redeemed,
and moneys 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.
(3)
In the case of a broker, on 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.
(4)
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, as long as
said dealers are not the parent or subsidiary organization of the
vendor or have no other affiliation or cooperative arrangement with
the vendor.
(5)
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 Township of West Manchester, and not for the purpose of evading payment of this tax and those receipts which the Township of West Manchester is prohibited from taxing by law. Such receipts shall be segregated as set forth in §
125-64C of this article.
C.
"Gross receipts" shall include both cash and credit transactions.
PERSON
Any natural person, partnership, unincorporated association,
or corporation; provided, however, that the word "person" shall not
include nonprofit corporations organized for religious, charitable
or educational purposes and associations organized for such purposes.
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 and unincorporated associations,
shall mean the officers thereof.
[Amended 3-20-1986 by Ord. No. 86-06]
TAX COLLECTOR
The receiver of taxes appointed by the Supervisors of West
Manchester Township or other persons designated by the Township of
West Manchester for the collection and enforcement of this tax. The
Tax Collector may be, but need not be, the duly elected Tax Collector
of West Manchester Township.
[Amended 1-12-1989 by Ord. No. 89-03]
TAX YEAR
The twelve-month period from March 1 to February 28.
TOWNSHIP
The Township of West Manchester.
[Amended 12-12-1985 by Ord. No. 85-12]
Beginning with the tax year 1986 and annually thereafter, every
person engaging in any business in the Township of West Manchester
shall pay an annual tax at the rate of 1 1/2 mills on each dollar
of volume of the gross annual receipts thereof.
The person making the return shall, at the time of filing the
return, pay the amount of tax shown as due thereon to the Tax Collector.
[Amended 8-25-2016 by Ord. No. 16-08]
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 0.5% of the unpaid tax for each month or fraction thereof
during which the tax remains unpaid, and an additional penalty at
the rate of 0.5% 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 the interest and penalties herein imposed.
[Amended 11-14-1991 by Ord. No. 91-09; 5-9-1996 by Ord. No. 96-14]
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 shall, upon being
found liable therefor in a civil enforcement proceeding commenced
by West Manchester Township, pay a fine of not exceeding $600 plus
all court costs, including reasonable attorney's fees, incurred by
West Manchester Township. West Manchester Township police officers,
the appropriate code enforcement officers of West Manchester Township
or other appropriate officer or officers of West Manchester Township
shall have the power to enforce the provisions of this article. The
amount of the fine imposed for the violation of this article shall
be established by the officer who determines that a violation has
occurred. Notice of the violation of this article and the amount of
the fine imposed shall be given by personal delivery or by certified
mail to the person violating this article. If the person violating
this article fails or refuses to pay the fine imposed within the period
specified in the notice of the violation of this article, the Township
shall file a civil enforcement proceeding with the District Magistrate
to enforce the fine imposed.
Nothing contained in this article shall be construed to empower
the Township of West Manchester 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 of West Manchester under
the Constitution of the United States and the laws and Constitution
of the Commonwealth of Pennsylvania.
The Tax Collector is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the Township
of West Manchester 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.
This article is enacted under authority vested in second class
townships of the Commonwealth of Pennsylvania by The Local Tax Enabling
Act, Act of Dec. 31, 1965, P.L 1257, 53 P.S. § 6901, as
amended.