[Adopted 1-26-1978 by Ord. No. 2356 (Ch. 166, Art. II, of the 1986 Code)]
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
Carrying on or exercising for gain or profit within the City of Oil City any trade, business, including but not limited to profession, vocation, service, construction, communication or commercial activity or making sales to persons or rendering services from a place, office or establishment within the City of Oil City and/or attributable to work done or services performed within the City of Oil City, regardless of the location of said place, office or establishment. "Business" shall not include the following: any business activity or transaction which is subject to the City of Oil City mercantile license tax;[1] any natural person, partnership, unincorporated association or corporation which is subject to the City of Oil City license tax; the business of any political subdivision; any employment for a wage or salary; any business upon which the power to levy a tax is withheld by law.
CITY
The City of Oil City.
GROSS RECEIPTS
Cash, credits, property of any kind or nature received in or allocable to or attributable to the City of Oil City from any business or commercial transaction or services rendered within the City of Oil City, without deduction therefrom on account or cost of the property sold, materials used, labor, services or other costs, interest or any other expense.
LICENSE TAX OFFICER
The person authorized and empowered by Council to assist the City Treasurer in administering and enforcing the provisions of this article.
PERSON
Any natural person, partnership, unincorporated association, corporation, limited partnership or association. Whenever used in any provision prescribing a fine or penalty, the word "person," as applied to partnerships, shall mean the partners thereof and, as applied to corporations and associations, shall mean the officers thereof.
TAX YEAR
The twelve-month period from January 1 to December 31.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.
TREASURER
The Treasurer of the City of Oil City.
[1]
Editor's Note: See Art. IV of this chapter, Mercantile License Tax.
[Amended 12-22-2005 by Ord. No. 2720; 12-18-2006 by Ord. No. 2731]
Every person engaging in any business in the City of Oil City beginning with the tax year 2006 and annually thereafter shall pay an annual tax at the rate of 0.375 mills on each dollar of volume of the gross annual receipts thereof.
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 tax year 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 tax year he engages in business, as the case may be. In case of a business commencing less than one full year prior to any tax year, the average monthly value of business multiplied by 12 shall be the basis for computing the gross volume of business for the first full tax year.
C. 
Every person subject to the payment of the tax hereby imposed who engages in business, temporary, seasonal or itinerant by its nature, shall compute his annual gross receipts upon the actual gross receipts received by him during such tax year.
A. 
Every person subject to the tax imposed by this article shall forthwith register with the City License Tax Officer 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 Treasurer. 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 April 30, 1978, and annually thereafter, file with the Treasurer 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 tax due.
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 April 30, 1978, file with the Treasurer 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 January 1, 1978, and the amount of tax due.
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 January 31 of the succeeding tax year, file a return with the Treasurer 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 transacted by him during such tax period and the amount of the 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 April 30 of the succeeding tax year, file a return with the Treasurer 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 Treasurer 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 the tax due.
The tax hereby imposed shall be due and payable to the Treasurer at the same time the aforesaid returns are required to be filed.
A. 
It shall be the duty of the City Treasurer 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 for each person paying the tax, the period for which such payment was made and the date of such receipt.
B. 
The Treasurer 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 provisions 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. Any person aggrieved by any decision of the Treasurer shall have the right to appeal to the Court of Common Pleas of Venango County, Pennsylvania, as in other cases provided.
The City Assessor, who acts and shall act as the License Tax Officer of the City of Oil City, and who is herein sometimes referred to as the "Collector," shall assist the City Treasurer in administering and enforcing the provisions of this article.
The City Treasurer or the City License Tax Officer shall have authority 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 Treasurer or City License Tax Officer the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
A. 
The Treasurer or City License Tax Officer 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 on the amount of said tax and an additional penalty of 1% of the amount 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 shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
[Amended 9-8-1986 by Ord. No. 2451]
Whoever makes any false or untrue statement on 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 Treasurer or License Tax Officer is requested, and whoever fails or refuses to file a return required by this article shall, upon conviction, be sentenced to pay a fine of not more than $300 for each offense and costs of prosecution and, in default of payment of said fine or costs, to be imprisoned in the Venango County jail for a period not exceeding 90 days for each offense.
A. 
Nothing contained in this article shall be construed to empower the City to levy and collect the taxes hereby imposed on any person, business or any portion of any business not within the taxing power of the City under the Constitution of the United States and the laws and 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 the laws or Constitution 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.
The City Treasurer is hereby authorized to accept payment under protest of the amount of business tax claimed by the City in any case where the taxpayer disputes the validity or amount of the City's claim for tax. If it is thereafter judicially determined by a court of competent jurisdiction that the City has been overpaid, the amount of the overpayment shall be refunded to the taxpayer. The provisions of this section shall be applicable to cases in which the facts are similar to those in a case litigated in a court of competent jurisdiction and where payment by the taxpayer has been made under protest.
This article is enacted under the authority of the Act of December 31, 1965, P.L. 1257, and its amendments.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq., the Local Tax Enabling Act.