[Ord. 1064, 1/4/2010, § I]
Borough of Emmaus.
Engaging in any manner of commerce for gain or profit, or
engaging in any occupation, trade, profession, business, vocation
or commercial activity for gain or profit. An entity that is registered
under the Internal Revenue Code as a Section 501(c)(3) nonprofit corporation
and any local, state, or federal government or any agency thereof
shall not be considered a business for the purposes of this Part.
The Tax Collector elected to serve the Borough of Emmaus.
[Ord. 1064, 1/4/2010, § II]
Any business, person, partnership, corporation, or other legally
recognized entity that advertises an address or telephone number located
in the Borough or which maintains a place of business within the Borough,
whether such business is at a fixed commercial location, or is a home-based
business or occupation, shall be deemed to be doing business within
the Borough for the purposes of this Part, but any person or entity
that believes that it is not so engaged may appeal to the Borough
Council for a determination of its status. A temporary, seasonal,
or itinerant business shall not be responsible for paying the business
privilege tax.
[Ord. 1064, 1/4/2010, § III]
For the tax year beginning January 1, 2010, and each year thereafter,
every entity that is doing business in the Borough of Emmaus shall
be responsible to pay a business privilege tax as set forth in this
Part, and shall follow all registration requirements as set forth
in this Part.
[Ord. 1064, 1/4/2010, § IV]
1.
Every business, as defined herein, shall complete a registration
form in the form as prepared by the Borough, and shall file the form
in the Office of the Borough Manager. A business need only complete
one form, which form shall remain on file in the Office of the Borough
Manager, and need not be renewed on an annual or any other basis.
The business shall notify the Borough if it changes its address within
the Borough or moves out of the Borough.
2.
If the Borough Council learns of any entity doing business in the
Borough without having registered as required by this section, it
shall forward the name and address of the entity to the Tax Collector,
who shall add the business to the database of businesses in the Borough,
and shall ascertain and collect such business privilege tax that should
have been paid.
3.
If the Tax Collector learns of any entity doing business within the
Borough without having registered with the Tax Collector, then the
Tax Collector shall transmit the name and address of the entity to
the Borough Council, which shall direct the Tax Collector to add the
business to the database of businesses in the Borough.
[Ord. 1064, 1/4/2010, § V]
1.
Every entity engaging in a business that makes such entity obligated
to pay the business privilege tax shall pay the tax for the tax year
beginning January 1, 2010, and each year thereafter in the amount
of $150. The business privilege tax shall be due on or before April
1 of each calendar year, and bills for the tax shall be mailed by
the Tax Collector to the taxpayer at least 60 days to pay the tax
before the due date.
2.
If a business opens or otherwise begins operating during a calendar
year, the business shall not be obligated to pay a business privilege
tax for the calendar year in which it commenced operations, but shall
be obligated to pay the tax for the next calendar year and every year
thereafter.
[Ord. 1064, 1/4/2010, § VI]
1.
The Tax Collector shall collect and receive the taxes, fines, and
penalties imposed by this Part. The Tax Collector shall keep records
of all amounts received from each person paying the tax, including
the date of such receipt.
2.
If the Tax Collector is not satisfied with the return and payment
of tax made by any taxpayer under the provisions of this Part, the
Tax Collector is authorized to and empowered to make a determination
of the tax due based upon the facts contained in the return or upon
any information in the Tax Collector's possession or that shall
come into the Tax Collector's possession, and for this purpose
the Tax Collector is authorized to examine the books, papers and records
of any such person to verify the accuracy of any return or payment
made under the provisions thereof or to ascertain whether the taxes
imposed by this Part have been paid. The Tax Collector is hereby authorized
and directed to make and keep such records, prepare such forms, make
such regulations and take such other measures as may be necessary
or convenient to carry this Part into effect. For such services, the
Tax Collector shall receive a fee of 3% of the taxes collected.
3.
If any taxpayer or supposed taxpayer shall neglect or refuse to make
any return and payment of tax by the due date stated herein, or if,
as a result of an investigation by the Tax Collector, a return is
found to be incorrect, the Tax Collector shall estimate the tax due
by such entity and determine the amount due for taxes, penalties and
interest thereon.
[Ord. 1064, 1/4/2010, § VII]
1.
All taxes due and unpaid under this Part shall be collected by the
Tax Collector as other delinquent personal taxes are now collected.
2.
All taxes due under this Part shall bear interest at the rate of
1% per month or fractional part of a month, from the day they are
due and payable until paid. If any taxpayer shall neglect of refuse
to make any return or payment by the due date as herein required,
an additional 10% of the amount of the tax shall be added by the Tax
Collector and collected pursuant to this Part.
[Ord. 1064, 1/4/2010, § VIII]
All taxes, interest, and penalties collected or received under
the provisions of this Part shall be paid into the treasury for the
Borough for the use of the Borough as it sees fit.
[Ord. 1064, 1/4/2010, § IX]
Any person, entity, business, profession or anyone else who
is obligated to pay the business privilege tax pursuant to this Part,
or any officer, agent, or employee thereof who shall fail, neglect,
or refuse to comply with any of the terms or provisions of this Part
or any regulation or requirement made pursuant thereto and authorized
thereby shall, upon conviction thereof, be punishable by a fine of
not more than $300 and pay the costs of prosecution for each offense,
to be collected as other fines and costs are by law collectible. Any
fine imposed by this section shall be in addition to any other penalty
imposed by any other section of this Part.
