[Adopted 11-30-1977 by Ord. No. 1203 (Ch. 126, Art. V, of
the 1977 Code)]
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:
Carrying on or exercising, whether for gain or profit or
otherwise, within the Borough of West View 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 an office or place of business in the Borough of West View. "Business"
shall not include the following: any business which is subject to
the Borough of West View mercantile tax, the business of any political
subdivision, any employment for a wage or salary or any business from
which the power to levy a tax is withheld by law.
The services and transaction of banks and bankers, trusts
and credit and investment companies and where not prohibited by law,
holding companies, dealers and brokers in money, credit, commercial
paper, bonds, notes, securities and stocks, monetary metals, factors
and commission merchants.
Cash, credits or property of any kind or nature, received
in or allocable or attributable to the Borough of West View from any
business or by reason of any sales 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 transactions had within the Borough of West View without
deduction therefrom on account of the cost of property sold, materials
used, labor, service or other costs, interest or discount paid or
any other expense.
"Gross receipts" shall exclude:
The amount of any allowance made for goods, wares or merchandise
taken by a dealer as a trade-in or as partial payment for other goods,
wares and merchandise in the usual and ordinary course of his business.
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.
In the case of a broker, any portion of the fees or commission
paid by him to another broker or salesperson 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 acquires 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 of West View, and not for the purpose of evading the payment of this tax and those receipts which the Borough of West View is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 260-42C of this article.
"Gross receipts" shall include both cash and credit transactions.
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
proscribing a fine or a penalty, the word "person," as applied to
partnership, shall mean the partners thereof and, as applied to corporations
or unincorporated associations, shall mean the officers thereof.
The person, firm or corporation appointed by the Town Council
of the Borough of West View to administer the provisions of this article.
The twelve-month period beginning January 1, 1978, to and
including December 31, 1978, and each succeeding twelve-month period.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise.
Every person engaging in any business in the Borough of West
View beginning with the Borough fiscal year on January 1, 1978, and
concluding December 31, 1978, and annually thereafter, shall pay an
annual tax at the rate of 3/4 mill ($0.00075) on each dollar of volume
of the gross annual receipts thereof; provided, nevertheless, that
said earnings are greater than $1,000 per annum.
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one full year prior to the beginning
of any tax year shall compute his annual gross receipts upon the actual
receipts received by him during the preceding calendar year.
B.
Every person subject to the payment of the tax hereby imposed who
has commenced his business less than one full year prior to the Borough
fiscal year of 1978 (January 1, 1978 to December 31, 1978) or who
has commenced his business subsequent to the beginning of any tax
year, for such tax year, shall compute his annual gross receipts upon
the actual gross receipts received by him during the part of such
tax year remaining and on the actual gross receipts of his first full
year for the second full year he engages in business, as the case
may be. In the case of a business commencing less than one full year
prior to any tax year, the average monthly volume of business multiplied
by 12 shall be the basis for computing the gross volume of business
for the first full tax year.
C.
Where a receipt in its entirety cannot be subjected to 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
the receipt which is properly attributable and allocable to the doing
of business in the Borough of West View 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 mileage 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 of West View to the
total property or assets of the taxpayer wherever owned and situated
or 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 permitted
to apportion his tax for such tax year and shall pay for such tax
year in an amount to be computed by multiplying his gross receipts
for the preceding full calendar year by a fraction whose numerator
shall be the number of months such person was in business during the
tax year and whose denominator shall be 12.
D.
Every person subject to the payment of the tax hereby imposed who
engaged in a business, temporary, seasonal or itinerant by its nature,
shall compute his annual gross receipts on the actual gross receipts
received by him during such tax year.
E.
Every person subject to the payment of the tax hereby imposed who is also subject to the occupational privilege tax levied by Article VII of this chapter, duly adopted into law on the 30th day of November 1977, may deduct said occupational privilege tax from the amount of tax due and owing under the provisions of this article.
A.
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.
B.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof.
C.
Every person subject to the tax imposed by this article who has commenced
his business at least one full year prior to the beginning of any
tax year shall, on or before March 15, 1978, and annually thereafter,
file with the Tax Collector a return setting forth his name, his business
and business address and such other information as may be necessary
in arriving at the annual gross volume of business transacted by him
during the preceding year and the amount of the tax due. Payment is
to be made quarterly on the basis of the anticipated tax with the
first payment and an estimated tax return due on or before March 15,
1978, the second payment and any amended tax returns due on or before
June 15, 1978, the third payment and any amended tax return due on
or before September 15, 1978, and with the final amended tax return
and any balance due on or before December 15, 1978, and annually thereafter
on the same basis.
D.
Every person subject to the tax imposed by this article who has commenced
his business less than one full year prior to the beginning of the
tax year 1978 shall, on or before March 15, 1977, file with the Tax
Collector a return setting forth his name, his business, business
address and such other information as may be necessary in arriving
at the actual volume of business transacted by him during the period
of operation prior to June 15, 1978, and the amount of tax due. Payment
is to be made quarterly on the basis of the anticipated tax with the
first payment and an estimated tax return due on or before March 15,
1978, the second payment and any amended tax returns due on or before
June 15, 1978, the third payment and any amended tax return due on
or before September 15, 1978, and with the final amended tax return
and any balance due on or before December 15, 1978, and annually thereafter
on the same basis.
E.
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of any tax year for such tax
year shall, on or before March of the succeeding tax year, file a
return with the Tax Collector setting forth his name, his business,
his business address and other such information as may be necessary
in arriving at the actual gross volume of business transacted by him
during such tax period and the amount of tax due.
F.
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 March 15 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 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.
G.
Every person subject to the payment of the tax imposed by this article
who engages in a business, 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 tax due.
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.
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 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 the Court of Common Pleas of Allegheny County,
Pennsylvania, 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 Collector, his duly appointed deputy the
means, facilities and opportunities for such examination and investigations
as are hereby authorized.
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 6% 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, shall be liable for the costs of collection and the interest
and penalties herein imposed.
Whoever makes any false or untrue statement of 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 conviction
before an Alderman or Magistrate, be sentenced to pay a fine of not
more than $300 for each offense and, in default of payment of said
fine, be imprisoned in the Allegheny County Jail for a period not
exceeding 30 days for each offense.
A.
Nothing contained in this article shall be construed to empower the
Borough of West View 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 View under the Constitution
of the United States and the laws and the Constitution 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 of the United
States or 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 a final decision of a 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 Town Council
of the Borough of West View 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 View in any case where the taxpayer disputes the validity
or the amount of the Borough of West View claims for this tax. If
it is hereafter judicially determined by a court of competent jurisdiction
that the Borough of West View has been overpaid, the amount of the
overpayment shall be refunded to the taxpayer.
The provisions of this article, pursuant to a waiver of the
North Hills School District, shall become effective January 1, 1978,
and shall remain in effect through December 31, 1978, and thereafter
from year to year on an annual Borough fiscal-year basis.
