[Adopted 12-29-2003 by Ord. No. 1128]
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates or requires a different meaning:
The Borough of West Mifflin.
Carrying on or exercising, whether for gain or profit or otherwise,
within the Borough of West Mifflin any trade, business, including
but not limited to financial business, as herein defined, profession,
vocation, service, construction, communication or commercial activity,
or the making of sales or rendering services from or attributable
to an office or place of business in the Borough of West Mifflin.
Any corporation organized under the business corporation law
of any state or commonwealth or any foreign country.
"Business" shall not include any business that is subject to
the Borough of West Mifflin mercantile or admissions taxes to the
extent that its activities are subject to said taxes, the business
of the United States of America, Commonwealth of Pennsylvania or any
political subdivision, municipal authority or any of said entities,
bureaus, departments, agents, servants or employees or contractive
services, or any employment for a wage or salary.
"Financial business" includes the services and transactions
of banks and bankers, trusts, 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.
"Business" does not include any business with respect to which
the power to tax by the Borough of West Mifflin is withheld by law.
The total money received by a person during a tax year that
is generated solely from a transaction of business within the Borough
of West Mifflin, and the total money received by a business that has
a building or leasehold of realty located within the Borough of West
Mifflin.
Any entity, foundation, individual, partnership, limited
partnership, unincorporated association or corporation engaged in
business, for profit or otherwise, within the Borough of West Mifflin,
Allegheny County, Pennsylvania. Whenever used in any section prescribing
and imposing a penalty, the term "person," as applied to associations,
shall mean the partners of members thereof, and, as applied to corporations,
the officers thereof. The term "person," as defined above, shall not
include nonprofit corporations or associations organized solely for
religious, charitable or educational purposes, agencies of the government
of the United States or of the Commonwealth of Pennsylvania, or any
person to the extent of his vending or disposing of articles of his
own manufacture. The word "person," as used in this article, is synonymous
with the word "taxpayer."
The person, firm or corporation or Borough employee appointed
by Council of the Borough of West Mifflin to administer the provisions
of this article.
For the tax year 2004, beginning on the 31st day following
the enactment of this article and ending at 12:00 midnight on December
31, 2004, and continuing thereafter for the tax year beginning January
1, 2005, and ending at 12:00 midnight on December 31, 2005, and thereafter
continuing from calendar tax year to calendar tax year for each succeeding
twelve-month period.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Every person engaging in any business in the Borough of West
Mifflin during a tax year shall pay a tax at the rate of $500 per
tax year for the privilege of carrying on or exercising business for
gain or profit or otherwise within the Borough of West Mifflin.
A.
Registration.
(1)
Every person subject to the tax imposed by this article shall forthwith
register with the Tax Collector and set forth his name, address, business
address and the nature of the business activity in which he is engaged,
and such other information as may be necessary by the Borough of West
Mifflin or its designated Collector to administer this article.
(2)
Every person subject to the tax imposed hereby who commences business
after the effective date of this article shall, within seven days
of the commencement of such business, register with the Tax Collector.
(3)
Registration shall be upon a form furnished by the Tax Collector.
B.
Estimated gross revenue or gross receipts.
(1)
Any person who transacted business in the Borough of West Mifflin
and who had gross revenue or gross receipts in excess of $30,000 during
the previous calendar year must estimate his gross revenue or gross
receipts to be in excess of $30,000 for the current tax year and file
a return and pay the tax.
(2)
Persons who are engaging in business in the Borough of West Mifflin
for the first time shall have its estimate of gross revenue or gross
receipts based on reasonable business standards that shall include
but not be limited to the following:
(a)
The amount of capital investment or lease rental cost, and a
reasonable return on said investment.
(b)
The amount of gross receipts or gross revenue received annually
by the person in similar business transactions elsewhere.
(c)
The contract consideration.
(d)
The gross revenue or gross receipts projected by said business
to be generated in the business transacted within the Borough of West
Mifflin.
(e)
The reasonable expectations of the business.
(3)
Any person who grossly underestimates the business gross revenue
or gross receipts by more than $20,000 in order to avoid filing a
timely return and remitting a timely payment of tax constitutes a
violation of this article.
C.
Returns and payments for tax year 2004 and for first-year businesses
in the Borough of West Mifflin:
(1)
For the tax year commencing 31 days after the date of enactment of
this article and ending December 31, 2004, and for first-year businesses
to the Borough, any person who engages in business in the Borough
of West Mifflin and who estimates that the business shall have gross
revenue or gross receipts in excess of $30,0000 for the tax year shall
make and file returns with the Tax Collector, on forms prescribed
by the same, and shall accompany such return with the payment of the
five-hundred-dollar tax required as follows:
(a)
For persons who have engaged in business and transacted business
within the Borough of West Mifflin during the first quarter of the
tax year, by March 31 of the tax year.
(b)
For persons who initially engage in business and commence transacting
business within the second quarter of the tax year, by June 30.
(c)
For persons who have initially engaged in and commenced transacting
business in the Borough of West Mifflin during the third quarter of
the tax year, by September 30 of the tax year.
(d)
For persons who have engaged in and commenced transacting business
within the Borough of West Mifflin during the fourth quarter, by December
31 of the tax year.
(2)
Every person subject to the payment of the tax proposed by this article
who engages in a business that is temporary, seasonal or itinerant
by its nature shall, within seven days from the date he commences
such business, file a return with the Tax Collector setting forth
his name, his business, his business address, date of commencing the
business and such other information as may be necessary as determined
by the Tax Collector or the Borough of West Mifflin, together with
payment of the five-hundred-dollar tax due.
D.
Returns and payments for tax year 2005 and subsequent tax years:
(1)
All persons who had gross revenue or gross receipts in excess of
$30,000 during the preceding calendar year or who estimate gross revenue
or gross receipts in excess of $30,000 for the current tax year are
subject to the within tax and shall make and file returns with the
Tax Collector, on forms prescribed by the same, and shall accompany
such returns with the payment of the tax required as follows:
(a)
By March 31 for persons who are or have engaged in business
during the first quarter of the tax year.
(b)
By June 30 for the second quarter for persons who are or have
initially engaged in business during the second quarter of the tax
year.
(c)
By September 30 for the third quarter for persons who are or
have initially engaged in business during the third quarter of the
tax year.
(d)
By December 31 for the fourth quarter for persons who are or
have initially engaged in business during the fourth quarter of the
tax year.
(2)
Every person subject to the payment of tax proposed by this article
who engages in business temporarily, seasonal or itinerant by its
nature, shall, within seven days from the date he commences such business,
file a return with the Tax Collector setting forth his name, his business,
his business address, date of commencing the business and such other
information as may be necessary and determined by the Tax Collector
or the Borough of West Mifflin, together with payment of the amount
of tax due.
A.
Commencing with the tax year January 1, 2005, and ending at 12:00
midnight on December 31, 2005, and thereafter continuing from calendar
tax year to calendar tax year for each succeeding twelve-month period,
a credit shall be allowed against the business privilege tax as follows:
(1)
For the person who has engaged in business for the previous tax year
and had gross revenue or gross receipts of $30,000 or less from the
business transacted in the Borough of West Mifflin for the past tax
years, a five-hundred-dollar credit.
(2)
For the person who has engaged in business during the previous tax
year and whose business transactions had gross revenue or gross receipts
within the Borough of West Mifflin between $30,001 and $40,000 for
the tax year and had paid the Borough business privilege tax for the
preceding year, a tax credit of $260.
(3)
For the person who, during the previous tax year, had engaged in
business within the Borough of West Mifflin and had gross revenue
or gross receipts between $40,001 and $50,000 for the preceding tax
year and who paid the Borough business privilege tax for the preceding
tax years, a two-hundred-dollar tax credit.
(4)
For those persons who had engaged in a business within the Borough
of West Mifflin during the previous tax year and whose transactions
had gross revenue between $50,001 and $60,000 for the preceding tax
year and who paid the Borough business privilege tax for the preceding
tax years, a one-hundred-forty-dollar tax credit.
(5)
For those persons who have engaged in business within the Borough
of West Mifflin during the previous tax year and whose transactions
grossed within the Borough of West Mifflin are between $60,001 and
$70,000 for the preceding tax year and who paid the Borough business
privilege tax for the preceding tax years, an eighty-dollar tax credit.
(6)
For those persons who have engaged in business within the Borough
of West Mifflin during the past tax year and whose transactions had
a gross revenue or gross receipts within the Borough of West Mifflin
between $70,001 and $80,000 for the preceding tax year and who paid
the Borough business privilege tax for the preceding tax years, a
twenty-dollar tax credit.
(7)
Any business who has transacted business within the Borough of West
Mifflin during the past tax year and who has gross revenues of $80,001
or more from the business transactions in the Borough of West Mifflin
is not entitled to any tax credits.
B.
No tax credit shall be allowed for the initial tax year of 2004 or
for any person who commences business in the Borough for the first
time and has not paid the Borough business privilege tax during the
prior tax year. Any person who engages in business and who underestimated
the business gross revenues or gross receipts for any tax year shall
file and pay the five-hundred-dollar business privilege tax on the
next successive quarter due date when said gross revenue or gross
receipts exceed $30,000.
C.
Once the business privilege tax is due, the entire tax is due and
payable, and refunds for any portion of the tax shall not be made,
regardless of whether the person ceases engaging in business during
the tax year or fails to meet his estimated income for the tax year.
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 receipts.
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 the 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 within 60 days to the Borough of West
Mifflin Board of Local Tax Appeals, c/o Borough Manager, 3000 Lebanon
Church Road, West Mifflin, Pennsylvania 15122. Any person aggrieved
by any decision of the Board of Local Tax Appeals shall have the right
of appeal to the Court of Common Pleas of Allegheny County, Pennsylvania,
as in other cases provided.
C.
The Tax Collector is hereby authorized to compel any documents he
deems necessary to be attached to the tax return, including the prior
year's tax return and/or Schedule C. The Tax Collector is authorized
to compel any person who has engaged in business during the tax year
to file a tax return even if no taxes are due or that the taxpayer
claims that the revenue generated in the transaction in the Borough
of West Mifflin was $30,000 or less.
D.
The Tax Collector is hereby authorized to compel the production of
any books, papers and records and attendance of all persons before
him, whether as parties or witnesses, whom the Tax Collector believes
to have knowledge of the commencement of such business within the
Borough of West Mifflin.
A.
The Borough, its designated Tax Collector, or Solicitor 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 10% per annum and an additional penalty of 1/2 of 1%
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,
in addition to the taxes, interest and penalty, shall be liable for
the costs of collection, court costs, including reasonable attorneys'
fees established at $125 per hour, together with the interest and
penalties imposed.
Whoever makes any false or untrue statements on his return or
who refuses to permit inspection of the books, accounts or records
of any business in his custody or control when requested for inspection
by any agent designated by the Borough of West Mifflin, the Solicitor
of the Borough of West Mifflin or the Tax Collector of the Borough
of West Mifflin and whoever fails and refuses to file a return and
to pay the tax levied hereunder shall, upon conviction before any
Magisterial District Judge, be sentenced to pay a fine of not more
than $300 for each offense.
A.
Nothing contained in this article shall be construed to empower the
Borough of West Mifflin 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 of West Mifflin under the Constitution
or laws of the United States and the Constitution or laws of the Commonwealth
of Pennsylvania.
B.
If the tax, or any portion thereof, imposed upon any person under
the provisions of this article shall be held by any court of competent
jurisdiction to be in violation of the Constitution or laws of the
United States and the Constitution or laws of the Commonwealth of
Pennsylvania, the decision of the court shall not affect or impair
the right to impose the taxes or the validity of the taxes so imposed
upon other persons as herein provided.
C.
If the final decision of the court of competent jurisdiction holds
any provision of this article or the application of any provision
to any circumstances to be illegal or unconstitutional, the other
provisions of this article or the application of such provisions to
other circumstances shall remain in full force and effect. The intention
of the Council of the Borough of West Mifflin is that the provisions
of this article shall be severable, and that 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
of West Mifflin in any case where the taxpayer disputes the validity
of the amount or the validity of the Borough of West Mifflin's
claim for this tax. If it is thereafter judicially determined by a
court of competent jurisdiction that the Borough of West Mifflin has
been overpaid, the amount of the overpayment shall be refunded to
the taxpayer.
The provisions in this article shall become effective 31 days
from the date of enactment and shall remain in effect through the
calendar year through December 31, 2004, and from January 2005 through
December 31, 2005, and thereafter from year to year on a calendar-tax-year
basis from January 1 through December 31.
