Township of Ross, PA Part 6 GROSS RECEIPTS TAX

§ 24-601 Definitions.

[Ord. 1260, 12/27/1976, § 1]

1. 

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:

BUSINESS

(1) 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.

(2) 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.

FINANCIAL BUSINESS

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.

GROSS RECEIPTS

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:

(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 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.

(3) 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.

(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 acquires the goods, wares or merchandise.

(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 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.

PERSON

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.

TAX COLLECTOR

The person, firm or corporation appointed by the Board of Commissioners of the Township of Ross to administer the provisions of this Part.

TAX YEAR END

The twelve-month period beginning January 1, 1977, to and including December 31, 1977, and each succeeding twelve-month period.

TEMPORARY, SEASON OR ITINERANT BUSINESS

Any business that is conducted at one location for less than 60 consecutive calendar days.

WHOLESALE DEALER OR WHOLESALE VENDOR

Any person who sells to dealers in or vendors of goods, wares and merchandise.

§ 24-602 Imposition and Rate of Tax.

[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.

§ 24-603 Computation of Gross Annual Receipts.

[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.

§ 24-604 Returns and Registration.

[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.

§ 24-605 Payment at the Time of the Filing of the Return.

[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.

§ 24-606 Duties and Authorization of 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.

§ 24-607 Suit on Collection; Penalty.

[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.

§ 24-608 Fines and Penalties.

[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.

§ 24-609 Saving Clause.

[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.

§ 24-610 Payment Under Protest; Refunds.

[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.