[Adopted 2-18-1988 by Ord. No. 193]
This article and the business privilege tax it imposes is enacted
under the authority of the Local Tax Enabling, Act 511 of December
31 of the current year, P.L. 1257, 53 P.S. § 6901, and amendments
thereto.[1] This article shall go into effect April 1, 1988.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
The following words and phrases shall have the meanings ascribed
to them in this section, except where the context clearly indicates
a different meaning:
Any person engaged in whole or in part in the renting of
real estate or in the providing of professional services or other
services for profit in the Township.
The period January 1 to December 31 inclusive.
Any individual, partnership, limited partnership, association,
trust firm or corporation. Whenever used in any clause prescribing
or imposing a penalty, "person" as applied to associations means the
partners or members thereof and, as applied to corporations, the officers
thereof.
The business privilege tax imposed herein.
A person subject to the payment of the tax.
The calendar year for which the tax is due.
The Township of Forks, Northampton County, Pennsylvania.
Commencing on April 1, 1988, there is hereby levied a tax for
general revenue purposes on all persons for the privilege of doing
business as herein defined in the Township. The rate of the tax on
every dollar of gross volume of business transacted within the territorial
limits of the Township shall be 1 1/2 mills. The tax shall be
payable by May 15 of the following tax year.
Every person subject to the tax shall compute the actual volume
of business in the tax year and submit the completed tax return along
with the tax due no later than May 15 of the following year.
A.
Persons employed for a wage or salary, nonprofit corporations 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 of
any municipal authority are exempt from the tax.
B.
Any person or company whose rates of service are fixed and regulated
by the Pennsylvania Public Utility Commission on any public utility
service rendered by any such person or company or any privilege or
transaction involving the rendering of any such public utility service
is exempt from the tax.
C.
Charges for admissions to motion-picture theaters are exempt from
the tax.
D.
Any person or company engaged in the construction of or improvements
to residential dwellings is exempt from the tax as to such transactions.
E.
Goods, articles and products, or by-products of manufacture, or minerals,
timber, natural resources and farm products, manufactured, produced
or grown in the Township, or the preparation or processing thereof
for use or market, or any privilege, act or transaction related to
the business of manufacturing, the production, preparation or processing
of minerals, timber and natural resources or farm products, by manufacturers,
by producers and by farmers with respect to the goods, articles and
products of their own manufacture, production or growth, or any privilege,
act or transaction relating to the business of processing by-products
of manufacture or the transportation, loading, unloading or dumping
or storage of such goods, articles, products or by-products is exempt
from the tax.
The gross volume of business upon which the tax is computed
shall include the gross consideration credited or received for or
on account of services rendered and/or rents received, subject to
the following exceptions:
A.
Refunds, credits or allowances given on account of inadequate or
substandard performance.
B.
Bad debts, where the deduction is also taken in the same year for
federal income taxation purposes.
C.
Taxes collected as agent for the United States of America, Commonwealth
of Pennsylvania or Township of Forks.
D.
Discounts allowed to customers for prompt payment of their bills.
E.
Where a general agent or broker of an insurance, real estate or other
firm maintains an office outside of the Township of Forks, the commissions
attributable to such office may be deducted from gross receipts. Commissions
will be deemed attributable to the office located in the Township,
and hence subject to inclusion in the measure of tax, if they result
from the efforts of brokers, subagents or employees who work in, or
from, or are affiliated with the Township office.
F.
Where a business collects rents for real properties, some of which
are located within the Township and some of which are located outside
the Township, only those rents derived from the properties located
within the Township shall be included in the gross consideration received
by the business and subject to the tax.
Where the gross or whole volume of business in its entirety
cannot be subjected to the tax imposed by this article by reason of
the provisions of the Constitution of the United States, or any other
provision of law, the Collecting Officer shall establish rules and
methods of allocation so that only that part of the gross volume of
business which is taxable shall be taxed. If any person is liable
for the same tax on the same subject imposed under the Local Tax Enabling
Act[1] to the Township and one or more political subdivisions
of the state, the tax shall be apportioned by such percentage as may
be agreed upon by such political subdivisions, but the combined taxes
of both subdivisions shall not exceed the maximum rate of tax.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The taxpayer shall keep books and records of his business so
as to show clearly, accurately and separately the amount of revenues
as are subject to the tax and the amounts of such revenues which he
is entitled to deduct from the gross volume of business.
A.
Every return shall be made upon a form furnished by the Collecting
Officer. Every person making a return shall sign and certify the correctness
thereof, under penalties of this article.
B.
Every person subject to the tax shall, no later than May 15 following
the end of the tax year, file with the Collection Officer a return
setting forth the name of the business, a general description of the
activities in which the business is involved, the business address,
and such other information as may be required by the Collection Officer
to arrive at the gross amount of business transacted during the tax
year, and the amount of tax due. The tax payment shall be paid when
the return is billed.
C.
Any person going out of or ceasing to do business shall, within 30
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 the person ceased doing business, and
pay any tax due as computed thereon at the rate herein provided for
at the time of filing the return.
D.
The business privilege tax levied pursuant to this article 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 such
date, 10% shall be added thereto, plus an additional 1% per month
or fractional part of a month until paid.
[Amended 7-5-2007 by Ord.
No. 303]
Any person desiring to conduct, or to continue to conduct, any
business within the Township shall file with the Collection Officer
an application for a business privilege license. The application fee
for a person's initial business privilege license and for each annual
renewal thereof shall be as established from time to time by resolution
of the Board of Supervisors. The license issued shall be conspicuously
posted in the place of business for which such license is issued,
and shall remain in effect one year from date of issue. In cases where
more than one place of business is conducted, a separate license shall
be issued for each place of business. Any taxpayer who is in default
in payment of tax due hereunder shall be refused a license until such
tax is paid in full. Licenses shall be revoked for violation of this
article.
A.
The Collection Officer is charged with the duties of assessing, collecting
and receiving the taxes and additional charges imposed by this article.
It shall be the Collector's duty to keep a record showing the amount
received from each person paying the tax and the date of such receipt.
The Board of Supervisors shall appoint the Collection Officer and
may appoint Deputy Collection Officers. He or they shall assess and
collect the tax.
B.
The Collection Officer is hereby authorized to prescribe, adopt and
promulgate forms and regulations relating to any matter pertaining
to the administration and enforcement of this article.
C.
If a taxpayer neglects or refuses to make a return, the Collection
Officer or his duly appointed deputies may assess the person such
an amount of gross volume of business as the Collection Officer or
his deputies deem reasonable and appropriate. In all cases of assessment,
the Collection Officer or his duly appointed deputies shall give the
parties assessed a notice in which shall be stated the amount of tax
levied.
D.
The Collection Officer or his deputies are hereby authorized to examine
the books, papers and records of any person subject to the tax in
order to verify the accuracy of the return made, or if no return was
made, ascertain the tax due. All returns shall be confidential, unless
subject to court proceedings.
E.
Any person aggrieved by a decision of the Collection Officer shall
have the right to appeal to the Court of Common Pleas.
The Collection Officer or his duly appointed deputies shall
have the power in the name of the Township to institute proceedings
against any and all persons who violate the provisions of this article.
If for any reason the tax is not paid when due, and 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 other charges
herein imposed.
[Amended 3-4-1999 by Ord.
No. 250]
Any person who violates or permits a violation of this article,
upon being found liable therefor in a civil enforcement proceeding,
shall pay a fine of not less than $400 and not more than $600, plus
all court costs, including reasonable attorney's fees, incurred by
the Township in the enforcement of this article. No judgment shall
be imposed until the date of the determination of the violation by
the District Justice and/or Court. 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 a violation
exists shall constitute a separate offense. Further, the appropriate
officers or agents of the Township are hereby authorized to seek equitable
relief, including injunction, to enforce compliance herewith.
