[Ord. 367, 1/14/1985, Art. 1]
This Part shall be known and may be cited as the "Business Privilege
Tax Ordinance."
[Ord. 367, 1/14/1985, Art. 2]
The following words and phrases, when used in this Part, shall
have the meaning ascribed to them in this section, except where the
context of the Part clearly indicates a different meaning:
The Borough of East Lansdowne.
Any activity carried on or exercised for gain or profit in
the Borough of East Lansdowne, including, but not limited to, the
providing of services, or the sale of goods, wares, and merchandise;
provided, however, that rental of single-family residential real estate
units shall not be considered a business.
[Amended by Ord. 592, 01/16/2018]
The period from January 1 to December 31, inclusive, and
each year thereafter.
The gross value of revenue received in cash, credit or property
of any kind or nature by any person engaging in business in the Borough
of East Lansdowne. In the case of business, which is transacted outside
the Borough of East Lansdowne, gross volume of business will only
include that portion of the revenue, which is received or earned from
transactions, performed within the Borough of East Lansdowne.
Any individual, partnership, limited partnership, association
or corporation. Whenever used in any clause prescribing a penalty,
the term "person" as applied to associations shall mean the partners,
where members thereof, and as applied to corporations, the officers
thereof.
Services of every kind any description for which a charge
shall be made.
[Ord. 367, 1/14/1985, Art. 4; as amended by Ord. 390, 12/15/1986]
For the license year beginning January 1, 1987, every person
desiring to continue to engage in, or hereafter to begin to engage
in, any business within the Borough of East Lansdowne, shall, on or
before the first day of January, 1987, and hereinafter the first day
of January of any following years, apply for and procure a business
privilege license for his place of business, or, if more than one,
for each of his places of business, within the Borough. The collector
of the business privilege tax of the Borough shall issue said licenses
upon payment of $30 for a wholesale and retail license, and $25 for
any other business. Each application for a license shall be signed
by the Applicant, or in the case of an association or partnership,
by a member or partner thereof, in the case of a corporation by an
officer thereof. Said licenses shall not be assignable, and shall
be conspicuously posted at the place of business, or each of the places
of business of every such person at all times.
[Ord. 367, 1/14/1985, Art. 5]
A tax to provide for general Borough purposes is hereby levied
and assessed upon every person engaging in business within the Borough
at the rate set forth hereinafter:
A.
The rate of tax on each and every dollar of the whole or gross volume
of business transacted by wholesale dealers or wholesale vendors within
the limits of the Borough of East Lansdowne shall be one mill.
B.
The rate of tax on each and every dollar of the whole or gross volume
of any other business transacted within the Borough of East Lansdowne
shall be 1 1/2 mills.
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In no event shall the annual business privilege tax herein imposed
be less than $10 for each of the places of business of every person.
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[Ord. 367, 1/14/1985, Art. 6]
1.
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 the license year shall compute the gross volume of business upon
the actual gross amount of business transacted by him during the 12
months preceding the license year.
2.
Every person subject to the payment of the tax hereby imposed who
has commenced or who commences his business less than one full year
prior to the beginning of the license year, shall compute his annual
gross volume of business for such license year upon the gross volume
of business transacted by him during the first month in business multiplied
by 12.
3.
Every person subject to the payment of the tax hereby imposed who
commences his business subsequent to one full year prior to the beginning
of the license year shall compute the gross volume of business for
the license year upon the gross volume of business transacted by him
during the first month of his engaging in business, multiplied by
the number of months remaining in the license year.
4.
Every person subject to the payment of the tax hereby imposed who
engages in business temporary, seasonal or itinerant by its nature,
shall compute the gross volume of business upon the actual gross amount
of business transacted by him during the license year.
5.
Final Tax. Pursuant to the following sections of this Part, every
person subject to the tax hereby imposed shall make a final return
to the Collector of the Borough of the actual volume of business transacted
by the taxpayer during the period for which the taxpayer is subject
to the tax. Such final return shall state the amount of the gross
volume of business as set forth on the estimated return, the amount
of the tax paid at the time of filing of the estimated return, and
the amount of tax due upon the final computation.
6.
Exemptions from Gross or Whole Volume of Business. Gross or whole
volume of business upon the tax hereunder as computed shall include
the gross consideration credited or received for or on account of
sales made, rentals and/or services rendered, subject only to the
following allowable deductions and exemptions:
A.
Refunds, credits, or allowances given by a taxpayer to a purchaser
on account of defects in goods, wares or merchandise sold, or on account
of goods, wares or merchandise returned.
B.
Any commissions paid by a broker to another broker on account of
a purchase or sales contract initiated, executed or cleared with such
other broker.
C.
Bad debts, where the deduction is also taken in the same year for
federal income taxation purposes.
D.
Taxes collected as agent for the United States of America, Commonwealth
of Pennsylvania or the Borough of East Lansdowne.
E.
Each person subject to payment of the tax hereby imposed shall be
entitled to exempt up to the first $25,000 of gross volume of business.
[Added by Ord. 584, 12/12/2016]
7.
Partial Exemptions. Where gross or whole volume of business in its
entirety cannot be subjected to the tax imposed by this Part by reason
of the provisions of the Constitution of the United States or any
other provision of law, the Tax Collector, with the approval of the
Borough, shall establish rules and regulations and methods of allocation
and evaluation so that only that part of the gross or whole volume
of business which is properly attributable and allowable to doing
business in the District shall be taxed hereunder.
[Ord. 367, 1/14/1985, Art. 7]
1.
Every return, as hereinafter required by this section, shall be made
upon a form furnished by the Collector. Every person making such return
shall certify the correctness thereof, under the penalties of perjury.
2.
Every person subject to the tax imposed by this Part who has commenced
his business at least one full year prior to the beginning of the
license year, shall, on or before the fifteenth day of April following,
file with the Collector a return setting forth his name, his business
and business address and such other information as may be necessary
in arriving at the actual gross volume of business transacted by him
during a license year and the amount of tax estimated to be due.
3.
Every person subject to the tax imposed by this Part, who has commenced
his business less than one full year prior to the beginning of the
license year, shall, on or before the fifteenth day of April of each
year file with the Tax Collector a return setting forth his name,
his business, business address, and other such information as may
be necessary in arriving at the actual gross amount of business transacted
by him during the license year and the amount of tax estimated to
be due.
4.
Every person subject to the tax imposed by this Part, who commences
business subsequent to the beginning of any license year, shall, within
60 days from the date of commencing such business, file a return with
the Tax Collector, setting forth his name, his business and business
address, and such information as may be necessary to compute the actual
gross volume of business transacted by him during the license year
and the amount of tax estimated to be due.
5.
Every person subject to the payment of the tax imposed by this Part
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 Collector, setting forth his name, his business
and business address and such information as may be necessary in arriving
at the actual gross amount of business transacted by him during such
period and the amount of the tax due.
6.
Any person going out of or ceasing to do business shall, within 14
days from the date of ceasing to do business, file a return showing
the actual gross volume of business conducted and done by such person
during that tax year in which said person ceased doing business, and
pay the tax due as computed thereon at the rate herein provided for
at the time of filing said return. If such tax has been previously
paid based upon estimated gross receipts, the taxpayer shall be entitled
to a refund, without interest, of any excess tax paid for the tax
year in which business was terminated.
7.
Final Return. On or before April 15 of each year, beginning in 1986,
every person subject to the tax hereby imposed shall make a final
return to the Collector showing the actual volume of business transacted
by the taxpayer during the preceding license year. Such final return
shall state the amount of gross volume of business as set forth in
this Part, the amount of tax paid at the time of filing the first
tax return, and the amount of tax due upon the final computation.
Each final return shall be documented by the appropriate information
required by the Collector, and the Borough.
[Ord. 367, 1/14/1985, Art. 8]
1.
At the filing of the estimated return, the person making that return
shall pay the amount of the tax estimated to be due.
2.
At the time of the filing of the final return, if the full amount
of the tax due by the taxpayer for the license year has not been paid,
the taxpayer shall pay the remaining balance of the tax, which shall
be the difference between the amount of the tax paid at the time of
the making of the first return on the estimated computation, and the
amount of the tax shown to be due on the final return.
[Ord. 367, 1/14/1985, Art. 9]
The business privilege tax levied pursuant to this Part shall
be due and payable on the date on which the taxpayer is required to
file a return as set forth above and if the same is not paid on said
date, a penalty of 10% of the tax due shall be added thereto, plus
interest of 1.25% of tax due for each month or fractional part thereof
from the day they are due and payable until paid.
[Ord. 367, 1/14/1985, Art. 11]
1.
The Tax Collector of the Borough of East Lansdowne is hereby designated
the Collector of all business taxes assessed, imposed and payable
hereunder.
2.
It shall be the duty of the Collector to collect and receive the
fees, taxes, fines and penalties imposed by this Part. It shall also
be his duty to keep a record showing the amount of the tax received
by him and the date of payment. A receipt shall be given to the person
paying the tax.
3.
In the event the person to be assessed neglects or refuses to make
a return, then in such case the Tax Collector or his duly appointed
deputies shall assess said person or persons on such an amount of
whole or gross volume of business as the said Tax Collector or his
deputies deem reasonable and appropriate. In all cases of assessment
the Tax Collector or his duly appointed deputies shall give the parties
assessed a notice in which shall be stated the trade, business, occupation
or class, and the amount of the business privilege tax imposed or
levied.
4.
Any person, firm, or corporation claiming an exemption from the payment
of the tax imposed by this Part, will be required to prove, to the
satisfaction of the Tax Collector, of his legal right to such an exemption.
5.
The Tax Collector, before entering his official duties, shall give
and acknowledge a bond to the Borough in an amount satisfactory to
the Borough. If the Borough shall, by resolution, designate any bond
previously given by the Collector adequate, such bond shall be sufficient.
[Ord. 367, 1/14/1985, Art. 12]
It shall be the duty of the Collector to pay into the Treasury
of the Borough of East Lansdowne for the use and benefit of the Borough
of East Lansdowne, on the first of each and every month, all taxes,
interest and penalties received. Said payment shall be accompanied
by an itemized statement, setting forth the name of each person and
the amount and date of his payment.
[Ord. 367, 1/14/1985, Art. 13; as amended by Ord. 401, 7/11/1988;
and by Ord. 416, 4/22/1991]
Any person, as defined in this Part, or any officer, agent,
servant or employee thereof, who shall fail, neglect or refuse to
comply with any of the terms or provisions of this Part, shall, upon
conviction before any District Justice of the County of Delaware,
be sentenced to pay a fine not to exceed the sum of $600 for any one
offense, along with costs of prosecution plus costs, and in default
of said fine and costs, to a term of imprisonment not to exceed 30
days. The fines imposed by this section shall be in addition to any
other penalty imposed by any other section of this Part.
[Ord. 367, 1/14/1985, Art. 14]
1.
Any person employed for a wage or salary, [by] a non-profit corporation,
or associations organized for religious, charitable or educational
purposes, agencies of the Government of the United States or of the
Commonwealth of Pennsylvania, and the business of any political subdivision,
or any authority created or organized under and pursuant to any act
of Assembly are hereby exempt from the provisions of this Part.
2.
No such tax shall be assessed or collected on a privilege, transaction,
subject, or occupation which is subject to a state tax or license
fee, and which tax or license fee has been held by the Courts of Pennsylvania
to be the basis of exemption from the imposition of a business privilege
tax by a municipality.
3.
No such tax shall be imposed on any other transactions exempt by
law.
