[Ord. 651, 5/4/2010, § 1]
Borough of West Homestead.
The person or business appointed by the West Homestead Borough
Council to collect the commercial and manufacturing parking privilege
tax.
Dealing in or selling goods, food, sundries, wares or merchandise
at retail or wholesale. The term commercial business includes, without
limitation, restaurants.
Businesses engaged in the mechanical or chemical transformation
of materials or substances into new products, or engaged in the processing
or assembly of component parts of manufactured products, provided
that the new product is neither a structure nor other fixed improvement.
Any off-street area owned, leased, licensed, used or otherwise
controlled by a commercial or manufacturing business, for the primary
purpose of parking of motor vehicles by customers or employees of
the commercial or manufacturing business.
Any space designated for parking of a motor vehicle in a
parking lot.
The twelve-month period beginning the first day of January
of any given year.
[Ord. 651, 5/4/2010, § 2]
1.
There is hereby levied, assessed and imposed for the 2010 tax year,
and each tax year thereafter, an annual commercial and manufacturing
parking privilege tax upon every person or entity that was engaged
in a commercial or manufacturing business that has one or more parking
lots within the Borough on January 1, 2010, or during the tax year,
and each such person or entity shall pay the commercial and manufacturing
parking privilege tax.
2.
The tax levied hereunder shall be imposed for the tax year 2010 and
for each tax year thereafter.
[Ord. 651, 5/4/2010, § 3]
1.
The commercial and manufacturing parking privilege tax levied, assessed
and imposed under this Part is $25 per parking space for commercial
and/or manufacturing parking spaces and for industrial parking spaces
of the commercial and/or manufacturing business.
2.
Except as provided in Subsection 3, below, the commercial and manufacturing parking privilege tax for the 2010 tax year shall be due to the West Homestead Tax Office on or before July 31, 2010, and the commercial and manufacturing parking privilege tax for each tax year thereafter shall be due at the West Homestead Tax Office on or before March 31 of the tax year. If, in any tax year, the date of the commercial and manufacturing parking privilege tax is otherwise due is a Saturday or Sunday, the commercial and manufacturing parking privilege tax for that tax year shall be due on the next business day.
3.
If a person or entity begins to engage in a commercial and/or manufacturing business within the Borough after the first day of a tax year, the person or entity shall pay an amount of commercial and manufacturing parking privilege tax prorated based upon the calendar quarters, or parts thereof, remaining in the tax year, as of the date of beginning of the commercial and/or manufacturing business. If the date of beginning of the commercial and/or manufacturing business occurs after the commercial and manufacturing parking privilege tax due date established in Subsection 2, above, then the commercial and manufacturing parking privilege tax shall be due at the office of the collector on the date of registration.
4.
The commercial and manufacturing parking privilege tax shall be deemed
to be delinquent if not paid at the office of the collector on the
due date.
5.
The collector shall not issue a certificate of registration to any
person or entity who fails to pay the commercial and manufacturing
parking privilege tax upon registration when required to do so.
6.
Failure to pay the commercial and manufacturing parking privilege
tax by the date it becomes due, or any penalty or interest due on
the commercial and manufacturing parking privilege tax, shall be a
violation of this Part.
[Ord. 651, 5/4/2010, § 3]
1.
Every person or entity who is engaged in a commercial or manufacturing
business within the Borough, or who desires to continue to do so,
or who hereinafter begins to do so, shall, on or before the commencement
of the tax year or prior to so engaging in said tax year, make application
for registration with the collector, unless, said person or entity
has previously registered. Such registration need be made only once
by completion of an application furnished by the collector, Each application
for registration shall be signed; by the owner thereof in the case
of a sole proprietorship; in the case of a partnership, limited partnership
or joint venture, by the managing member thereof; and in the case
of an association, company, limited liability company, corporation,
professional corporation, limited liability corporation, or other
legal entity, by an officer thereof. Each applicant shall receive
a certificate of registration from the collector, which shall not
be assignable. In the case of loss, defacement or destruction of any
certificate, the person or entity to whom the certificate was issued
shall apply to the collector for a new certificate, for which a fee
of $20 shall be charged.
2.
No person who is required to register by this section shall engage
in a commercial or manufacturing business prior to registering and
obtaining a certificate of registration.
3.
If any elected or appointed officer or employee of the Borough learns
of any person or entity who is engaged in a commercial or manufacturing
business within the Borough without having registered as required
in this section, he or she shall forward the name to the collector,
who shall then add the name of the person or entity so reported to
the tax roll.
4.
If the collector learns of any person or entity who is engaged in
a commercial or manufacturing business within the Borough without
having registered with the collector, the collector shall add the
name to the tax roll.
5.
Any failure by a person or entity required to do so, to register
or to have a certificate of registration, and/or any person's
or entity's engaging in a commercial or manufacturing business
without registering or having obtained a certificate of registration
shall be deemed a violation of this Part.
6.
The collector shall give to all persons and entities covered by this
Part, a notice of commercial and manufacturing parking privilege tax
due for tax year 2010 and for each tax year thereafter. The persons
and entities covered by this Part shall return this notice along with
the amount of the commercial and manufacturing parking privilege tax
to be paid to the collector. Failure of the collector to give, or
the failure of the person or entity covered by this Part, to receive
the notice required by this subsection shall not excuse the person
or entity from paying the commercial and manufacturing parking privilege
tax where and when due.
[Ord. 651, 5/4/2010, § 4]
1.
It shall be the duty of the collector to collect and receive the
commercial and manufacturing parking privilege taxes, penalties, interest
and fines imposed by this Part; to keep a record showing the amount
received by the collector from each person or entity paying the commercial
and manufacturing parking privilege tax, penalty, interest or fine,
and the date of such payment; to administer the provisions of this
Part, and to enforce the provisions of this Part.
2.
The collector is hereby authorized and directed to make and to keep
such records; to prepare such forms; to prescribe, adopt and enforce
such rules and regulations relating to any manner pertaining to the
administration and enforcement of this Part, including rules and regulations
for the reexamination and correction of notices and payments alleged
or found to be incorrect, or as to which an overpayment is claimed
or found to have occurred; to make reasonable investigation to verify
the accuracy of any payment made or the reason for nonpayment, and
to take such other measures as may be necessary or convenient to carry
this Part into effect.
3.
The collector shall put all taxes, interest and penalties collected
or received under the provisions of this Part into the treasury of
the Borough for the use and benefit of the Borough.
[Ord. 651, 5/4/2010, § 5]
1.
All delinquent commercial and manufacturing parking privilege taxes,
penalties and interest under this Part shall be collected by the collector
as other delinquent, penalties and interest are now collected, with
the assistance of the Borough Solicitor, when requested.
2.
An additional 10% of the amount of the commercial and manufacturing
parking privilege tax shall be added to any commercial and manufacturing
parking privilege tax that is delinquent, and shall be collected by
the collector.
3.
Delinquent commercial and manufacturing parking privilege taxes due
under this Part shall bear interest at the rate of 0.5% per month
or fractional part of a month from the day they are due and payable
until paid.
[Ord. 651, 5/4/2010, § 6]
Any person or entity convicted by a district judge of violating
any provisions of this Part shall be sentenced to pay to the Borough,
in addition to the delinquent tax, penalty and interest, if any, an
amount not exceeding $1,000 or $50 per day from the first date of
violation until the date of compliance, whichever is greater, along
with the cost of prosecution, including attorney's fees, and,
in default of payment of such fines, costs and fees, to be imprisoned
for a period not to exceed 30 days.
[Ord. 651, 5/4/2010, § 7]
1.
The following businesses shall be exempt from the commercial and
manufacturing parking privilege tax:
[Ord. 651, 5/4/2010, § 8]
This Part shall go into effect on June 15, 2010.
[Ord. 651, 5/4/2010, § 9]
The validity of any present resolution or ordinance or part
of any resolution or ordinance providing for or relating to the imposition,
levy or collection of any other tax imposed by the Borough, or any
ordinance or resolution which may under even date herewith, or may
be hereinafter be passed by or approved by the Borough Council shall
not be affected or impaired or otherwise contradicted or diminished
by anything contained in this Part.
[Ord. 651, 5/4/2010, § 10]
This Part is enacted under the authority of Act 511 of 1965,
as amended, known as the "Local Tax Enabling Act."
