[Ord. 81-2, 2/26/1981, § 1]
The following words and phrases as used in this Part 2 shall
have the meanings ascribed to them below:
any place where chemicals or chemical materials shall be
dumped, stored, treated, buried or otherwise placed for disposal.
any person for whom an operator provides services directly
related to the sanitary landfill or chemical disposal business or
any business listed herein.
receipts derived by an operator from activities unrelated
to the accumulation of monetary receipts from the sanitary landfill
or chemical waste business.
any waste, garbage, rubbish, trash, acid, or refuse of any
nature whatsoever, including all organic or inorganic refuse.
the total monetary receipts of an operator during any taxable
period.
any place where liquid materials shall be dumped, stored,
treated, buried or otherwise placed for disposal.
any person operating a sanitary landfill or chemical waste
business or any other business herein.
any individual, private corporation, municipal corporation,
partnership, authority, association or other similar entity.
any place where refuse or disposal materials shall be dumped,
stored, treated, buried or otherwise placed for disposal.
any place where disposable material shall be dumped, stored,
treated, buried, or otherwise placed for disposal.
Smith Township.
[Ord. 81-2, 2/26/1981, § 2]
A tax for general revenue purposes is hereby imposed, assessed,
and levied upon operators within Smith Township at the rate of 10%
of the gross receipts derived from the sanitary landfill or waste
disposal business or any business listed herein after the effective
date of this Part. No person shall engage in such business without
complying with all provisions of this Part and paying taxes hereby
levied.
[Ord. 81-2, 2/26/1981, § 3]
Gross receipts shall be calculated by an operator as the total
consideration received by contractors within any taxable period, except
that:
1.
An operator may make deductions from the total gross receipts if
justification for the same can be provided the Township or its designated
tax collection agent;
2.
Any formula for deductions from gross receipts prior to payment of
said tax shall be approved by the Township and offered as an approved
deduction formula to every other operator;
3.
Any operator requesting an approved deduction formula shall set forth
the same in writing and submit said request for approval to the Township;
4.
Any and all taxes paid by an operator while awaiting a determination
by the Township of a requested deduction formula, shall be retroactively
assessed upon the date of approval of such requested formula, any
overpayment upon said date shall be refunded to the operator and any
underpayment of said tax shall become immediately due and payable;
5.
The Township shall review, determine, and approve or reject a requested
deduction formula within 45 days from the written submission of said
request.
[Ord. 81-2, 2/26/1981, § 4]
Each operator shall maintain separate, complete, and accurate
records of all transactions, gross receipts, contracts and all related
documentation for each individual business endeavor. Each operator
shall permit the Township, its designated employees and agents access
to all records and evidence at all reasonable times and shall provide
verification of the same as the Township may require. The Township
and its agents are hereby authorized to examine the books and records
of each operator to verify the accuracy of any return made, or if
no return has been made, to ascertain the tax due.
[Ord. 81-2, 2/26/1981, § 5]
Each operator, upon a form prescribed by the Township, shall
file returns showing gross receipts received with respect to each
individual business endeavor subject to said tax. Each return shall
be filed on or before the following date each taxable year for the
quarterly taxable period recently expired;
[Ord. 81-2, 2/26/1981, § 6]
Each operator shall pay the amount of tax due with the filing
of said tax return and any operator who shall fail to pay the amount
of tax due on the filing of said return may be required by the Township
to file subsequent returns and pay the said tax on a monthly basis.
The Township shall assess a 5% penalty on the amount of taxes overdue
and collect the same in addition to the face amount of taxes overdue
and unpaid. In addition, the Township may impose an interest rate
in the amount of 6% upon the principal amount of said delinquent taxes
and collect said additional amount along with any penalty imposed.
[Ord. 81-2, 2/26/1981, § 7]
The Township may accept payment of any tax under protest by
an operator in any case where said operator disputes the validity
or amount of any tax imposed under this Part. Any overpayment or underpayment
shall be adjusted in accordance with the final disposition of said
dispute.
[Ord. 81-2, 2/26/1981, § 8]
All information gathered by the Township, its employees or agents
shall remain confidential and shall not be disclosed except for official
purposes or in accordance with appropriate judicial determination.
Any deduction formulas approved by the Township shall be disclosed
to any operator for the purpose of establishing an accepted form of
calculating such deduction formulas and permitting any operator to
employ the same in payment of the said tax.
[Ord. 81-2, 2/26/1981, § 9; as amended by Ord.
1985-2, 8/12/1985; and by Ord. 97-5, 11/19/1997]
1.
Enforcement Notice.
A.
If it appears to the Township that a violation of this Part has occurred,
the Township shall initiate enforcement proceedings by sending an
enforcement notice as provided in this Section.
B.
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel and to any other person requested in
writing by the owner of record.
C.
An Enforcement notice shall state at least the following:
(1)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(2)
The location of the violation and, if applicable, the property
in violation.
(3)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provision
of this Part.
(4)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(5)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(6)
That the failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
2.
Enforcement Remedies.
A.
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this Part shall, upon
being found liable therefore in a civil enforcement proceeding commenced
by the Township, pay a judgment of not more than $600.00 plus all
court costs, including reasonable attorney fees incurred by the Township
as a result thereof. No judgment shall commence or be imposed, levied
or payable until the date of determination of a violation by the district
justice. If the defendant neither pays nor timely appeals the judgment,
the Township may enforce the judgment pursuant to the applicable rules
of civil procedure. Each day that a violation continues or each Section
of this Part which shall be found to have been violated shall constitute
a separate offense.
B.
Nothing contained in this Section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this Section.
C.
District justices shall have initial jurisdiction over proceedings
brought under this Section.
[Ord. 81-2, 2/26/1981, § 11]
This Part is enacted under the authority of the Local Tax Enabling
Act, the Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901,
et seq., as amended.
