[Adopted 1-18-2001 by Ord. No. 1103]
This article shall be known, and may be cited, as the "Recycling Business Privilege Tax Ordinance."
The following words and phrases, when used in this article, shall have the meaning ascribed to them in this section, unless the context clearly indicates otherwise:
BOROUGH
The Borough of Northampton, Northampton County, Pennsylvania.
COLLECTOR
The Treasurer of the Borough.
MUNICIPAL WASTE
As defined in Section 103 of the Municipal Waste Planning, Recycling and Waste Reduction Act, 53 P.S. § 4000.103.
MUNICIPAL WASTE LANDFILL
As defined in Section 103 of the Municipal Waste Planning, Recycling and Waste Reduction Act, 53 P.S. § 4000.103.
PERSON
An individual person, copartnership, association, unincorporated enterprise, or corporation, domestic or foreign. Whenever used in any provision imposing a penalty, the term "person" as applied to corporations shall mean both the corporation and the officers thereof, and as applied to partnerships or unincorporated associations shall mean both the entity and the managing partners or members thereof (or in the absence of such managing persons, all of the partners or members thereof).
RECYCLING BUSINESS
Any business engaged, in whole or in part, in the collection, separation, recovery, reconstitution, processing, sale, and/or reuse of metal(s) and/or glass materials which have already served their original intended end use, which would otherwise have been disposed of or processed as municipal waste had they not been separated or diverted from solid waste, and which are ultimately intended (after any reconstitution or processing which may be performed by the business or by any other business, if necessary) to be sold to or reused by a manufacturer as a substitute for or a supplement to virgin raw materials. The term "recycling business" does not include any business operated exclusively as a municipal waste landfill, resource recovery facility, and/or a business which converts waste materials to usable energy.
RESOURCE RECOVERY FACILITY
As defined in Section 103 of the Municipal Waste Planning, Recycling and Waste Reduction Act, 53 P.S. § 4000.103.
Every person who maintains a place of business in the Borough in connection with a recycling business shall pay an annual business privilege tax to the Borough in the amount of $20,000 for each calendar year or part of a calendar year in which such a place of business is maintained. The tax is imposed by the Borough for general revenue purposes on the privilege of conducting a recycling business.
A. 
Agencies of the government of the United States or the Commonwealth of Pennsylvania, and any political subdivision or authority created or organized under or pursuant to any Act of the Pennsylvania General Assembly are exempt from the tax imposed by this article.
B. 
A person shall be exempt from the tax imposed by this article if the imposition of the tax on such person would not be within the taxing power of the Borough under the Constitution and laws of the United States or the Commonwealth of Pennsylvania.
The tax imposed by this article on any given person for any given calendar year shall be paid to the Collector on or before the 30th calendar day after the first day of such calendar year in which such person maintained a place of business in the Borough in connection with a recycling business. However, for calendar year 2001, the tax shall be paid on or before the later of:
A. 
The 30th calendar day after the effective date of this article; or
B. 
The 30th calendar day after the first day in calendar year 2001 in which such person maintained a place of business in the Borough in connection with a recycling business.
A. 
No person shall maintain a place of business in the Borough in connection with a recycling business unless the person shall have a current, unrevoked certificate of registration issued by the Collector or his designee for that place of business.
B. 
A person who desires a certificate of registration for a place of business to be maintained in connection with a recycling business shall complete and file an application with the Collector on a form prescribed by the Collector. The application shall be signed and verified by the Person (if a natural person), a general partner or member of the person (if a partnership, limited liability company, or unincorporated association), or an authorized officer of the person (if a corporation), subject to the penalties for falsifications to authorities.
C. 
Upon approval of an application, the Collector shall issue a certificate of registration to the applying person for each approved place of business. A certificate of registration may not be assigned to another person. The certificate of registration must be conspicuously displayed at all times at the place for which it is issued.
D. 
The Collector may refuse to approve an application and to issue or reissue a certificate of registration if the application is incomplete, if any information provided in the application is incorrect, or if the applicant is in violation of any of the provisions of this article. The applicant may appeal the Collector's decision to the Borough Council, which will conduct a Local Agency Law proceeding to decide the matter.
E. 
The Collector may suspend a certificate of registration whenever the Collector finds that the person to whom the certificate is issued has failed to comply with one or more of the requirements of this article. Notice of the suspension shall be sent by regular mail and by certified mail to the address provided on the application for registration or any subsequent notice of change of address, and shall advise the person so registered that the suspension will become a revocation unless the person comes into full compliance or requests a hearing before Borough Council within 10 calendar days after the date of the notice. All requests for a hearing shall be in writing and filed with the Borough Secretary. If the Person does not come into full compliance with this article within 10 calendar days after the date of the notice, and does not request a hearing before Borough Council, the person shall be deemed to have waived a hearing, and the Collector shall suspend the certificate of registration. If the person shall request a hearing within 10 calendar days after the date of the notice, the Borough Council shall conduct a Local Agency Law proceeding to determine whether the suspension should be lifted or the certificate of registration should be revoked.
F. 
Each person to whom a certificate of registration has been issued shall surrender all such certificates and duplicates thereof to the Collector promptly whenever directed to do so by the Collector.
A. 
If any person shall fail, neglect, or refuse to pay over to the Collector any tax under this article by its due date under § 220-29, an additional 10% of the amount of the tax shall be assessed against the person and collected by the Collector, together with interest at the rate of 1% per month or fraction thereof, from the date such taxes are due and payable to the Collector until paid.
B. 
If any person shall file any intentionally false or misleading application or statement with respect to the tax imposed under this article, a civil penalty of $500, plus costs of collection, including reasonable attorneys' fees, shall be assessed against the person and collected by the Collector, in addition to any other penalties and interest imposed hereunder.
C. 
If any person shall maintain a place of business within the Borough in connection with a recycling business, for which there is no current certificate of registration required under § 220-30, a civil penalty shall be assessed against the person and collected by the Collector, in addition to any other penalties under this article, in an amount equal to:
(1) 
Three hundred dollars for each calendar day in which such a place of business is maintained within the Borough; plus
(2) 
An additional $300 for each calendar day in which such a place of business is maintained within the Borough after the Collector notified the person that no such place of business may be maintained until it is registered under § 220-30.
The Collector is hereby authorized to commence a civil action in the name of the Borough for the collection of any tax, interest, and penalties hereunder which is due and unpaid by any person, and to recover in such action, in addition to such tax, interest, and penalties, the costs of collection, including a reasonable attorney's fee. The Collector is also authorized to commence an action in equity in the name of the Borough to restrain any person from maintaining a place of business within the Borough in connection with a recycling business, for which there is no current registration under § 220-30.
All taxes, interest, and penalties collected or received under the provisions of this article by the Collector shall be held for the use and benefit of the Borough.
The Collector is hereby authorized and directed to make, prepare, and keep such records and forms, promulgate such rules and regulations, and take such other actions as may be necessary or convenient to carry this article into effect.
The Secretary of the Borough shall file a certified copy of this article with the Department of Community and Economic Development within 15 days after it shall become effective, as required by 53 P.S. § 6907. The copy shall be sent to the Department of Community and Economic Development by certified mail, return receipt requested.
This article shall take effect on the 30th day after its enactment, and shall continue in force without annual reenactment unless the rate or amount of the tax is subsequently changed.
The tax levied under this article is enacted under the authority of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.