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:
BOROUGH
The Borough of West Mifflin.
BUSINESS
A.
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.
B.
Any corporation organized under the business corporation law
of any state or commonwealth or any foreign country.
C.
"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.
D.
"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.
E.
"Business" does not include any business with respect to which
the power to tax by the Borough of West Mifflin is withheld by law.
GROSS REVENUE or GROSS RECEIPTS
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.
PERSON
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."
TAX COLLECTOR
The person, firm or corporation or Borough employee appointed
by Council of the Borough of West Mifflin to administer the provisions
of this article.
TAX YEAR(S)
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.
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.
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.
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.