[Adopted 10-15-2014 by Ord. No. 2014-14]
This article may be cited as the "City of Pittston Business
Privilege Tax Enaction Ordinance."
This article is enacted pursuant to Commonwealth of Pennsylvania
Act 511 of December 31, 1965, P.L. 1257, as amended, known as the
"Local Tax Enabling Act" and by Section 11.06C of the Home Rule Charter
of the City of Pittston. Nothing contained in this article shall be
construed to empower the City to levy and collect the tax herein imposed
on any person not within the taxing power of the City under the constitution
and laws of the Commonwealth of Pennsylvania.
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section unless the
context clearly indicates a different meaning:
Conduct or exercise of any trade, occupation, profession,
financial business or other commercial activity, the sale of merchandise
or other tangible public property, the sale of real estate by brokers
or agents, the rental of personal property or real estate and the
performance of any service or services to the general public or a
limited number thereof within, irrespective of whether it is conducted
from an office located within the City, or attributable to a place
of business within the City, except to the extent that such business
is excluded from the imposition of the tax hereby imposed by any Commonwealth
of Pennsylvania statute, regulation or judicial interpretation thereof.
The City of Pittston, Luzerne County, Pennsylvania.
The City Administrator of the City of Pittston.
The City Council of the City of Pittston.
The City Solicitor of the City of Pittston.
Cash, credit or property of any kind or nature, received
or allocable or attributable to business conducted in the City, without
deduction therefrom on account of the cost of the property sold, of
the material used or the labor, the service performed or any other
cost of doing business.
Any business which has opened for operation during a tax
year beginning after January 1, 2014.
Any individual, partnership, limited partnership, association
or corporation.
Any act or instance of helping or benefitting another for
consideration.
The business privilege tax collector appointed by the City
Council.
The twelve-month period beginning January 1 and concluding
on December 31.
Any person who advertises a business address or telephone number
located within the City or who maintains a place of business within
the City shall be deemed to be doing business within the City for
the purposes of this article.
For the tax year beginning January 1, 2014, and each year thereafter,
the City hereby imposes an annual business privilege tax in the manner
and rates as set forth in this article.
The City Council shall, by resolution, designate the collector
of the City business privilege tax imposed by this article. The collector
named may be a City employee or officer or contract with a third-party
collection company demonstrating proficiency in the collecting of
such tax revenue in accordance with all applicable laws and regulations
of the commonwealth and the City. The City Council shall require a
bond for the tax collector in such amount deemed prudent by the City
Solicitor and City Administrator.
Every person desiring to engage in or hereafter to begin engaging
in a business, trade, occupation or profession at an actual place
of business in the City shall, on or before the commencement of the
tax year or prior to commencing business in such tax year, make application
for registration for each place of business in the City in a manner
and form prescribed by the business privilege tax collector. Such
registration need only be made once and will annually renew. If there
is a material change in the business, it is the responsibility of
the business to file updated information with the tax collector. The
City shall make all information on new businesses it becomes aware
of to the tax collector to add to the tax roll.
A.
Tax levy and due date. Every person engaging in a business, trade,
occupation or profession within the City as defined in this article
with tax year gross receipts in excess of $15,000 shall pay an annual
business privilege tax for the year beginning January 1, 2023, and
each year thereafter, in the amount of $255. The tax shall be due
not later than April 15 of the subsequent year. The tax collector
shall send a form to each person registered to pay the tax, but the
failure to receive such a form shall not remove the responsibility
to pay the tax by the date due.
[Amended 12-16-2020 by Ord. No. 20-2020; 12-15-2021 by Ord. No. 12-2021; 12-21-2022 by Ord. No. 17-2022]
B.
Proration for new businesses. Whenever a business is begun during
the taxable year, the business privilege tax shall be paid in a prorated
amount equal to the total number of full months of operation during
the tax year (1/12 of the total tax times the number of full months
in operation).
C.
Penalty and interest applied to past due payments. Beginning on the
31st day after the specified due date, a late payment fee of $50 shall
be added to all past due payments, and interest shall also accrue
at the rate of 1.0% per month or fractional part thereof.
D.
Past due collections. The business privilege tax collector shall be required to send one past due notice per account not more than 30 days after the business privilege tax is due and not paid and containing notice of the penalty and costs specified in Subsection C. When the deadline imposed by these late notices passes and the taxpayer still has not remitted the required payment, the tax collector shall turn over a list of the delinquent accounts to the City Administrator for further collection action.
A.
Issuance of citations. When regular collection efforts for past due
accounts have ended and the delinquent accounts placed with the City
Administrator, the City Administrator, in consultation with the City
Solicitor, shall direct that a nontraffic citation be issued to the
responsible person for each delinquent account.
B.
Penalties and violations. Upon conviction by the District Justice,
those found to be guilty of the violation of this article shall be
sentenced to pay the past due tax, tax penalty, accrued interest,
all City-incurred court costs and legal fees, and a fine of not less
than $500 and not more than $1,000.
All taxes, interest, and penalties collected or received under
the provisions of this article shall be paid into the treasury of
the City of Pittston, specifically into the General Fund for the use
and benefit of City operations. Use of the funds shall be subject
to budget appropriation and authorization as provided for in the Home
Rule Charter and Resolution No. 11498 of the City of Pittston.
All financial reporting and auditing requirements of the City
shall be met by the tax collector.
