This article shall be known and may be cited as the "Business
Privilege Tax Ordinance."
As used in this article, unless the context indicates clearly
a different meaning, the following words and phrases shall have the
meanings set forth below:
BUSINESS
A.
Carrying on or exercising, whether for gain or profit or otherwise,
within the Borough any trade, business, including but not limited
to a 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 a Borough
officer or place of business.
B.
Shall not include the following: any business which is subject
to the Borough mercantile tax; any employment for wage or salary;
or any business upon which the power to levy a tax is withheld by
law.
COLLECTOR
Pennsylvania Municipal Service Company.
[Amended 6-12-2003 by Ord. No. 952]
FINANCIAL BUSINESS
The services and transactions of banks and bankers, trust,
credit and investment companies, holding companies, dealers and brokers
in money, credits, commercial paper, bonds, notes, securities, and
stocks, monetary metals, factors and commission merchants, upon which
the herein imposed tax is not prohibited by law.
GROSS RECEIPTS
A.
Cash, credits or property of any kind or nature, received in
or allocable or attributable to the confines of the Borough from any
business or by reason of any sale made, including resales of goods,
wares, or merchandise taken by a dealer as trade in or as part payment
for other goods, wares or merchandise, or services rendered or commercial
or business transactions had within the Borough, without deduction
therefrom on account of the cost of property sold, materials used,
labor, service, or other cost, interest, or discount paid, or any
other expense.
B.
Gross receipts shall exclude:
(1)
The amount of any allowance made for goods, wares or merchandise
taken by a dealer as a trade-in or as part payment for other goods,
wares and merchandise in the usual and ordinary course of his business.
(2)
In the case of a financial business, the cost of securities
and other property sold, exchanged, paid at maturity, or redeemed;
moneys or credits received in repayment of advances, credits and loans,
but not to exceed the principal amount of such advances, credits and
loan; and deposits.
(3)
In the case of a broker, commissions paid by him to another
broker on account of a purchase or sales contract initiated, executed
or cleared in conjunction with such other broker.
(4)
In the case of a dealer, receipts from sales to other dealers
in the same line where the dealer transfers title or possession at
the same price for which he acquired the goods, wares or merchandise,
for as long as said dealers are not the parent or subsidiary organization
of the vendor or have no other affiliation or cooperative arrangement
with the vendor.
(5)
In the case of interstate business, 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, and not for the purpose of evading payment of this tax and those receipts which the Borough is prohibited from taxing by law. Such receipts shall be segregated as set forth in §
312-12C of this article.
C.
Includes both cash and credit transactions.
TAX YEAR
The twelve-month period from January 1 to December 31.
Every person engaging in any business in the Borough beginning
with the tax year 1977, and annually thereafter, shall pay an annual
tax at the rate of 0.75 of a mill on each dollar of volume of the
gross annual receipts thereof.
The person making the return shall, at the time of filing the
return, pay the amount of tax shown as due thereon to the Collector.
Penalties are as set forth in Chapter
1, Article
II, Enforcement; General Penalty, of this Code.
The Collector is hereby authorized to accept payment under protest
of the amount of business privilege tax claimed by the Borough in
any case where the taxpayer disputes the validity or amount of the
Borough's claim for tax. If it is thereafter judicially determined
by a court of competent jurisdiction that the Borough has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer.