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
meaning set forth below:
BUSINESS
A.
Carrying on or exercising, whether for gain or profit or otherwise
within the City of Lower Burrell, any trade, business, including but
not limited to 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 Lower Burrell office or place of business.
B.
Shall not include the following: 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 Lower Burrell.
FINANCIAL BUSINESS
The services and transactions of banks and bankers, trust,
credit and investment companies where not prohibited by law, holding
companies, dealers and brokers in money, credits, commercial paper,
bonds, notes, securities and stocks, monetary metals, factors and
commission merchants.
GROSS RECEIPTS
Cash, credits, property of any kind or nature received in
or allowable or attributable to the City of Lower Burrell from any
business or by reason of any sale made, including resale of goods,
wares or merchandise or services rendered or commercial or business
transaction had within the City of Lower Burrell, without labor, service
or other cost, interest or discount paid, or any other expense. Gross
receipts shall not include:
A.
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.
B.
In the case of a financial business, the cost of securities
and other property sold, exchanged, paid at maturity or redeemed and
moneys or credits received in repayment of advances, credits and loans
and shall also exclude deposits.
C.
In the case of a broker or commissions paid him to another broker
on account of a purchase or sales contract initiated, executed or
cleared in conjunction with such other broker.
D.
Receipts by dealers 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, 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.
E.
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 City of Lower Burrell and not for the purpose of evading payment of this tax and those receipts which the City is prohibited from taxing by law. Such receipts shall be segregated as set forth in §
266-33C of this article.
PERSON
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
prescribing a fine or a penalty, the word "person," as applied to
partnerships, shall mean the partners thereof, and as applied to corporations
and unincorporated associations, shall mean the officers thereof.
TAX COLLECTOR
The person, firm or corporation designated by the Council
of the City of Lower Burrell as the collector of this tax.
TAX YEAR
The twelve-month period from January 1 to December 31.
Beginning with the tax year 1989, and annually thereafter, every
person engaging in any business in the City of Lower Burrell shall
pay an annual tax at the rate of one mill of the gross annual receipts
thereof, for wholesale businesses, and at 1 1/2 mills of the
gross annual receipts thereof, for retail and all other businesses.
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 Tax Collector is requested, and whoever fails or
refuses to file a return by this article, shall, upon conviction thereof,
be sentenced to pay a fine of not more than $600 plus costs and, in
default of payment of said fine and costs, to a term of imprisonment
not to exceed 30 days. Each day that a violation continues shall constitute
a separate offense.