[Ord. 1978-15, 12/26/1978, § 101]
This Part shall be known and may be cited as the "Business Privilege
Tax Ordinance."
[Ord. 1978-15, 12/26/1978, § 102; as amended by
Ord. 1987-12, 11/10/1987, § 1; and by Ord. 1994-12, 11/9/1994,
§§ 1, 2]
1. As used
in this Part, 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 Township of Manchester 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 rendered services from or attributable
to a Manchester Township office or place of business.
B.
Business shall not include the following:
(1)
Any business that is subject to the Manchester Township Mercantile
Tax on its entire gross receipts.
(2)
The business of any political subdivision or authority.
(3)
Any employment for a wage or salary.
(4)
Any business upon which the power to tax is withheld by law.
(5)
Schools and their fund-raising activities, unless organized
and operated for profit.
(6)
Hospitals and their fund-raising activities, unless organized
and operated for profit.
(7)
Churches and schools or day-care facilities operated by churches.
(8)
Fund-raising activities of charitable, religious and public
service organizations.
FINANCIAL BUSINESS
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
A.
Cash, credits, property of any kind or nature, received in or
allocable or attributable to the Township of Manchester from any business
or by reason of any sale made, including resales of goods, wares or
merchandise taken by a dealer as a trade-in or as part payment for
other goods, wares or merchandise, or services rendered, or commercial
or business transaction had within the Township of Manchester 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.
Include both cash and credit transactions.
C.
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 and
monies or credits received in repayment of advances, credits and loans,
but not to exceed the principal amount of such advances, credits and
loans and shall also exclude deposits.
(3)
In the case of a broker or 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)
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.
(5)
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 Township of
Manchester and not for the purpose of evading payment of this tax
and those receipts which the Township of Manchester is prohibited
from taxing by law. Such receipts shall be segregated as set forth
in § 24-104, Subsection 3, of this Part.
PERSON
Any natural person, partnership, unincorporated association
or corporation, whether for profit or nonprofit. Whenever used in
any provisions prescribing a fine or 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 YEAR
The 12 months period from January 1, to December 31.
[Ord. 1978-15, 12/26/1978, § 103; as amended by
Ord. 1982-12, 12/12/1982, § 1; and by Ord. 1983-12, 12/13/1983,
§ 1]
Beginning with the tax year 1984 and annually for each tax year
thereafter, every person engaging in any business in the Township
of Manchester shall pay an annual tax at the rate of 1 1/2 mils
on each dollar of volume of the gross annual receipts thereof. Collection
and the penalty herein imposed.
[Ord. 1978-15, 12/26/1978, § 104; as amended by
Ord. 1987-12, 11/10/1987, § 2]
1. Every person subject to the payment of the tax hereby imposed who
has commenced his business 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.
2. Every person subject to the payment of the tax hereby imposed who has commenced his business during any tax year shall compute his gross receipts for the purpose of payment pursuant to § 24-105, Subsection
5, of this Part by the actual gross receipts during the first month in which he engages in business activity multiplied by the number of months, including the first month in which he engages in business, remaining in the tax year.
3. Where a receipt 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, including the exemptions
within this Part, the tax collector shall establish rules and regulations
and methods of allocation and evaluation so that only that part of
such receipt which is properly attributable and allocable to the doing
of business in the Township of Manchester shall be taxed hereunder.
The tax collector may make such allocation with due regard to the
nature of the business concerned on the basis of mileage division
of the receipt according to the number of jurisdictions in which it
may be taxed, the ratio of the value of the property or assets of
the taxpayer owned and situated in the Township of Manchester to the
total property or assets of the taxpayer wherever owned and situated
or any other method or methods of calculation to effect a fair and
proper allocation.
4. Every person subject to the payment of the tax hereby imposed who
engages in a 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.
5. Every person who ceases to carry on a business during any tax year
after having paid the Business Privilege Tax for the entire year shall,
upon making proper application to the tax collector, be entitled to
receive a refund of the pro rata amount of the tax paid based upon
the period of time he was not in business during the license year.
In the event that a person who discontinues business during any tax
year does so before payment of his tax becomes due for such tax year,
he shall be permitted to apportion his tax for such tax year and shall
pay an amount to be computed by multiplying his gross receipts for
the preceding full calendar year by a fraction whose numerator shall
be the number of months such person was in business during the tax
year and whose denominator shall be 12.
[Ord. 1978-15, 12/26/1978, § 105; as amended by
Ord. 1982-1, 2/9/1982, § 1; and by Ord. 1990-11, 11/13/1990,
§ 1]
1. Every person subject to the tax imposed by this Part shall forthwith
register with the tax collector and set forth his name, address, business
address and the nature of the business activity in which he is engaged.
2. Every return shall be made upon a form furnished by the tax collector.
Every person required to file a return shall certify to the correctness
thereof and shall attach to such return a copy of his Internal Revenue
Service Schedule "C," Form 1065 of Form 1120.
3. 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 any
tax year shall, on or before April 15, following and annually thereafter,
file with the tax collector a return setting forth his name, his business,
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 the tax due.
4. 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
tax year shall, on or before April 15, following, file with the tax
collector a return setting forth his name, his residence, 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, of that tax year and the
amount of the tax due.
5. Every person subject to the tax imposed by this Part who commences
business subsequent to the beginning of any tax year for such tax
year shall, within 40 days from the date of commencing such business,
file a return with the tax collector 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
his first month of business and the amount of the tax due.
6. 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, prior to the commencement of business within Manchester Township, procure and file an application with the tax collector setting forth his name, his address, the nature of his business and the location in which he will conduct business within the Township and pay to the tax collector upon filing said application a fee of $5 to be applied to the tax imposed by this Part to the business he conducts within Manchester Township. Within seven days from the day he completes said business with Manchester Township, he shall file a return with the tax collector with such 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. If the amount of the tax due is greater than $5 he shall make payment of the excess at the time of filing the return as required by §
24-306 of this Part, if the amount of tax due is less than $5 he shall request a refund of the difference at the time of filing the return. Failure to apply in advance to the tax collector and pay the $5 fee shall make a person liable for the same penalties imposed by §
24-309 of this Part for failure to file a return.
[Ord. 1978-15, 12/26/1978, § 106]
The person making the return shall at the time of filing the
return pay the amount of tax shown as due thereon to the tax collector.
[Ord. 1978-15, 12/26/1978, § 107]
1. It shall be the duty of the tax collector to collect and receive
the taxes, fines and penalties imposed by this Part. It shall also
be his duty to keep a record showing the amount received by him from
each person paying the tax and the date of such receipts.
2. The tax collector is hereby charged with the administration and enforcement
of the provisions of this Part and is hereby empowered to prescribe,
adopt, promulgate and enforce rule and regulations relating to any
matter pertaining to the administration and enforcement of this Part,
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 and to make refunds where necessary.
Any person aggrieved by any decision of the tax collector shall have
the right to appeal to court as in other cases provided.
3. The tax collector is hereby authorized to compel the production of
books, papers and records and the attendance of all person before
him whether as parties or witnesses whom he believes to have knowledge
of such receipts.
4. The tax collector is hereby authorized 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 tax collector the means, facilities and
opportunity for such examinations and investigations as are hereby
authorized.
[Ord. 1978-15, 12/26/1978, § 108; as amended by
Ord. 1982-12, 12/12/1982, § 2]
1. The tax collector may sue for the recovery of taxes due and unpaid
under this Part.
2. If for any reason the tax is not paid when due in each year, a penalty
of 10% of the gross amount thereof shall be added and collected by
the tax collector. When 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 penalty herein imposed.
[Ord. 1978-15, 12/26/1978, § 109; as amended by
Ord. 1996-4, 6/11/1996, § 1]
The provisions of this Part shall be enforced by the Manchester
Township Tax Collector, the York Area Earned Income Tax Bureau or
other appropriate officer or officers of Manchester Township. The
tax collector or enforcement officer shall determine in each instance
whether a violation of this Part has occurred. Upon determining that
a violation has occurred, the tax collector or other officer shall
impose a civil penalty of $50 upon the violator. Notice of the penalty
assessment shall be served upon the violator by personal delivery
or by first class mail and certified mail, return receipt requested.
Failure to pay the assessed penalty to Manchester Township within
the period specified in the notice of penalty assessment shall result
in the commencement of a civil enforcement proceeding by Manchester
Township before a district justice. Upon being found liable for such
violation in a civil enforcement proceeding the violator shall pay
a penalty not exceeding $600 plus all court costs, including reasonable
attorney fees, incurred by Manchester Township.
[Ord. 1978-15, 12/26/1978, § 111]
The tax collector is hereby authorized to accept payment under
protest of the amount of Business Privilege Tax claimed by the Township
of Manchester in any case where the taxpayer disputes the validity
or amount of the Township's claim for tax. If it is thereafter judicially
determined by a court of competent jurisdiction that the Township
has been overpaid, the amount of the overpayment shall be refunded
to the taxpayer.