[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 COLLECTOR
The Tax Collector of the Township of Manchester.
TAX YEAR
The 12 months 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.
TOWNSHIP
Township of Manchester.
[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.