[Ord. 1260, 12/27/1976, § 1]
1.
BUSINESS
(1)
(2)
FINANCIAL BUSINESS
GROSS RECEIPTS
(1)
(2)
(3)
(4)
(5)
PERSON
TAX COLLECTOR
TAX YEAR END
TEMPORARY, SEASON OR ITINERANT BUSINESS
WHOLESALE DEALER OR WHOLESALE VENDOR
The following words and phrases
when used in this Part shall have the meanings ascribed to them in
this section, except where the context clearly indicates or requires
a different meaning:
Carrying on or exercising whether for gain or profit or otherwise
within the Township of Ross 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 rendering services from or attributable
to an office or place of business in the Township of Ross.
Shall not include the following: any business which is subject to the Township of Ross mercantile tax [Part 7]; the business of any political subdivision, any employment for a wage or salary, any business upon which the power to levy a tax is withheld by law.
The services and transactions of banks and bankers, trusts,
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.
Cash, credits, property of any kind or nature, received in
or allocable or attributable to the Township of Ross from any business
or by reason of any sales 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 transactions had within the Township of Ross, without
deduction therefrom on account of the cost of property sold, materials
used, labor, service, or other costs, interest, or discount paid,
or any other expense. "Gross receipts" shall exclude:
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.
In the case of a financial business, the cost of securities
and other property sold, exchanged, paid at maturity, or redeemed,
and moneys 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.
In the case of a broker, or commissions paid by him to another
broker or sales person on account of a purchase or sales contract
initiated, executed or cleared in conjunction with such other broker.
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 acquires the goods, wares or merchandise.
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 Ross, and not for the purpose of evading the payment of this tax and those receipts which the Township of Ross is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 24-603, Subsection 3, of this Part. "Gross receipts" shall include both cash and credit transactions.
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
proscribing a fine or a penalty, the word "person" as applied to partnership
shall mean the partners thereof, and as applied to corporations or
unincorporated associations, shall mean the officers thereof.
The person, firm or corporation appointed by the Board of
Commissioners of the Township of Ross to administer the provisions
of this Part.
The twelve-month period beginning January 1, 1977, to and
including December 31, 1977, and each succeeding twelve-month period.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Any person who sells to dealers in or vendors of goods, wares
and merchandise.
[Ord. 1260, 12/27/1976, § 2]
Every person engaging in any business in the Township of Ross
beginning with the tax year 1977 and annually thereafter, shall pay
an annual tax at the rate of 3/4 mill on each dollar of volume of
the gross annual receipts thereof; provided, nevertheless, that said
earnings are greater than $1,000 per annum.
[Ord. 1260, 12/27/1976, § 3]
1.
Every person, subject to the payment of the tax hereby imposed who
has commenced his business at least one full year prior to the beginning
of any tax year, shall compute his annual gross 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 less than one full year prior to the tax
year 1977, or who has commenced his business subsequent to the beginning
of any tax year, for such tax year, shall compute his annual gross
receipts upon the actual gross receipts received by him during the
part of such tax year remaining and on the actual gross receipts of
his first full year for the second full year tax he engages in business,
as the case may be. In the case of business commencing less than one
full year prior to any tax year, the average monthly volume of business
multiplied by 12 shall be the basis for computing the gross volume
of business for the first full tax year.
3.
Where a receipt in its entirely 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 Ross 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 Ross to the total property or
assets of the taxpayer wherever owned and situated, or any other method
or methods of calculation other than the foregoing, calculated to
effect a fair and proper allocation. Every person who ceases to carry
on a business during any tax year shall be permitted to apportion
his tax for such tax year and shall pay for such tax year in 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 twelve.
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 on the actual gross receipts
received by him during such tax year.
5.
Every person subject to the payment of the tax hereby imposed and
who is also subject to the occupational privilege tax levied by Part
may deduct said occupational privilege tax from the amount of tax
due and owing under the provisions of this Part.
[Ord. 1260, 12/27/1976, § 4]
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 making a return shall certify the correctness thereof.
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, 1977, and annually thereafter
file with the tax collector a return setting forth his name, his business
and 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.
A.
Payment is to be made quarterly on the basis of the anticipated tax
with the first payment and an estimated tax return due on or before
April 15, 1977; second payment and any amended tax returns due on
or before July 15, 1977, and the third payment and any amended tax
return due on or before October 15, 1977, and with the final amended
tax return and any balance due on or before March 15, 1978, and annually
thereafter on the same basis.
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 1977, shall on or before April 15, 1977, 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 actual volume of business transacted by him during the period
of operation prior to January 1, 1977, and the amount of the tax due.
A.
Payment is to be made quarterly on the basis of the anticipated tax
with the first payment and an estimated tax return due on or before
April 15, 1977; second payment and any amended tax returns due on
or before July 15, 1977, and the third payment and any amended tax
return due on or before October 15, 1977, and with the final amended
tax return and any balance due on or before March 15, 1978, and annually
thereafter on the same basis.
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 on or before January 31 of the succeeding tax year file
a return with the tax collector setting forth his name, his business,
his business address, and such other information as may be necessary
in arriving at the actual gross volume of business transacted by him
during such tax period and the amount of the tax due.
6.
Every person subject to the tax imposed by this Part who commences
business subsequent to the beginning of any tax year shall on or before
April 15 of the succeeding tax year file a return with the tax collector
setting forth his name, his business, his business address and such
other information as may be necessary in arriving at the gross volume
of business for the first full tax year and the amount of tax due.
The average monthly volume of business transacted in the preceding
year multiplied by 12 shall be the basis for computing the gross volume
of business for the first full tax year.
7.
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 within seven days from the day he completes such business,
file a return with the tax collector setting forth his name, his business,
his business address and such other information as may be necessary
in arriving at the actual gross volume of business during the tax
period and the amount of tax due.
[Ord. 1260, 12/27/1976, § 5]
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. 1260, 12/27/1976, § 6]
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 and promulgate and enforce rules and regulations relating to
any matter pertaining to the administration and enforcement of this
Part, including provision for the reexamination and correction of
returns, and the 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 the Court of
Common Pleas of Allegheny County, Pennsylvania, 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 persons 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 treasurer or his duly appointed deputy,
the means, facilities and opportunities for such examinations and
investigations as are hereby authorized.
[Ord. 1260, 12/27/1976, § 7]
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, interest
at the rate of 6% per annum and an additional penalty of 1/2 of 1%
of the unpaid tax for each month or fraction thereof during which
the tax remains unpaid, shall be added and collected. Where suit is
brought for the recovery of any such tax, the person liable therefor,
in addition, shall be liable for the costs of collection and the interests
and penalties herein imposed.
[Ord. 1260, 12/27/1976, § 8; as amended by Ord.
1726, 10/14/1991, § 24-208; and by Ord. 2288, 4/12/2010]
Whoever makes any false or untrue statements on his return,
or who refuses to permit inspection of the books, records or account
of any business in his custody or control when the right to make such
inspection by the tax collector is requested, and whoever fails or
refuses to file a return required by this Part, upon conviction thereof,
shall be sentenced to pay a fine of not more than $600 plus costs
and, in default of payment of said fine and costs, to a term of imprisonment
not to exceed 30 days. Each day that a violation of this Part continues
shall constitute a separate offense.
[Ord. 1260, 12/27/1976, § 9]
1.
Nothing contained in this Part shall be construed to empower the
Township of Ross to levy and collect the taxes hereby imposed on any
person or any business or any portion of any business not within the
taxing power of the Township of Ross under the Constitution of the
United States and the laws and the Constitution of the Commonwealth
of Pennsylvania.
2.
If the tax, or any portion thereof, imposed upon any person under
the provisions of this Part shall be held by any court of competent
jurisdiction to be in violation of the Constitution of the United
States or of the Commonwealth of Pennsylvania, the decision of the
court shall not affect or impair the right to impose the taxes or
the validity of the taxes so imposed upon other persons as herein
provided.
3.
If a final decision of a court of competent jurisdiction holds any
provision of this Part, or the application of any provision to any
circumstances, to be illegal or unconstitutional, the other provisions
of this Part, or the application of such provisions to other circumstances,
shall remain in full force and effect. The intention of the Board
of Commissioners of the Township of Ross is that the provisions of
this Part shall be severable and that this Part would have been adopted
if any such illegal or unconstitutional provisions had not been included.
[Ord. 1260, 12/27/1976, § 10]
The tax collector is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the Township
of Ross in any case where the taxpayer disputes the validity or the
amount of the Township's claim for this tax. If it is thereafter judicially
determined by a court of competent jurisdiction that the Township
of Ross has been overpaid, the amount of the overpayment shall be
refunded to the taxpayer.
