[Ord. 1006, 12/30/2004, § 1]
This Part shall be known and cited as the "Business Privilege
Tax Ordinance."
[Ord. 1006, 12/30/2004, § 1]
As used in this Part, the following words and phrases shall
have the meanings prescribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning:
The Borough of Aspinwall.
The Council of the Borough of Aspinwall.
Any activity carried on or exercised for gain, or profit,
or otherwise in the Borough, including, but not limited to: the sale
of merchandise or other personalty and/or realty; the performance
of a service; and the rental of personalty or realty. This definition
shall not include the following: (1) employees or agencies of the
government of the United States of America, Commonwealth of Pennsylvania,
County of Allegheny, Borough or similar political subdivision or governmental
entity; and (2) non-profit corporations or associations organized
solely and exclusively for religious, educational or charitable purposes
and not conducting any type of regular or established business which
competes commercially with any other person subject to the tax.
The twelve-month period beginning the first day of January.
The person, persons, public or private agency, association
and/or corporate entity designated by the Borough Council to collect
the tax and to carry out and administer the provisions of this Part.
Any individual, partnership, limited partnership, association
or corporation.
Any act or instance of helping or benefiting another for
a consideration.
The tax imposed by this Part.
Any person liable for the tax levied by this Part.
[Ord. 1006, 12/30/2004, § 1; as amended by Ord.
No. 1094, 8/9/2023]
An annual business privilege tax in the amount of $500 is hereby
levied upon any person who engages in any business, trade, occupation,
profession or other commercial activity in the Borough and maintains
a place of business in the Borough in calendar year 2023 and in each
succeeding calendar year. Each person who exercises such privilege
for any length of time shall pay the tax in accordance with the provisions
of this Part; hardship exceptions can be granted at the Borough's
discretion in accordance with regulations promulgated by the Borough
Manager and approved by Borough Council.
[Ord. 1006, 12/30/2004, § 1]
1.
Every taxpayer shall, within 15 days after the effective date of
this Part or within 15 days after first becoming a taxpayer, register
with the Collector by providing the taxpayer's name, address, business
address and such other information deemed necessary or required by
the Collector.
2.
The Borough or its designated Collector will provide each taxpayer
with a tax bill for the prior calendar year each July. Any taxpayer
within the Borough that commences operations on or before June 30
will be billed in July. Any taxpayer within the Borough that commences
operation on or after July 1 will be billed for the current tax year
when the Borough has notice the taxpayer has commenced operations
in the Borough and then each July thereafter. Payments must be made
promptly and prior to the deadline provided by the Borough or its
designated Collector.
[Amended by Ord. No. 1094, 8/9/2023]
3.
Any taxpayer who discontinues business or ceases operation before
December 31 of the calendar year shall, within 15 days after discontinuing
business or ceasing operation, file the return hereinabove required
and pay the tax to the Collector.
[Ord. 1006, 12/30/2004, § 1]
Both resident and nonresident taxpayers shall, by virtue of
engaging in any business, trade, occupation, profession or other commercial
activity in the Borough and maintaining a place of business in the
Borough, be subject to the tax and the provisions of this Part.
[Ord. 1006, 12/30/2004, § 1]
The collector, on behalf of the Borough, shall collect and receive
the taxes, interests, fines and penalties imposed by this Part and
shall maintain records showing the amounts received and the dates
such amounts were received. The collector shall prescribe and issue
all forms necessary for the administration of the tax and may adopt
and enforce regulations relating to any matter pertaining to the administration
of this Part, including but not limited to requirements for collection
from taxpayers, requirements for evidence and records and provisions
for the examination and correction of returns. The collector and agents
designated by the collector may examine the records of any taxpayer
or supposed taxpayer in order to ascertain the tax due and verify
the accuracy of any return. Every taxpayer or supposed taxpayer shall
provide the collector and any agent designated by the collector with
all means, facilities and opportunity for the examinations hereby
authorized.
[Ord. 1006, 12/30/2004, § 1]
The collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this Part and unpaid.
If for any reason any tax is not paid when due, interest at the rate
of 6% per year on the amount of unpaid tax and an additional penalty
of 1/2 of 1% of the amount of unpaid tax, for each month or fraction
of month during which the tax remains unpaid, shall be added and collected.
Whenever suit is brought for the recovery of unpaid tax, the taxpayer
shall, in addition, be liable for the costs of collection as well
as for interest and penalties. The collector may accept payment under
protest of the tax claimed by the Borough in any case where any person
disputes the Borough's claim for the tax. If a court of competent
jurisdiction thereafter decides that there has been overpayment to
the collector, then the collector shall refund the amount of the overpayment
to the person who paid under protest.
[Ord. 1006, 12/30/2004, § 1]
1.
Any person who violates a provision of this Part, or who fails to
comply therewith, or with any of the requirements thereof, shall be,
upon conviction thereof, sentenced to pay a fine of not less than
$100 nor more than $600 for each violation, plus costs and reasonable
attorney fees incurred by the Borough in the enforcement proceedings,
and in default of payment of said fine and costs, to imprisonment
to the extent permitted by law for the punishment of summary offenses.
2.
A separate offense shall arise for each day or portion thereof in
which a violation is found to exist or for each section of this Part
found to have been violated. All fines and penalties collected for
violation of this Part shall be paid to the Borough Treasurer.
3.
The Borough may also commence appropriate actions in equity, at law
or other to prevent, restrain, correct, enjoin or abate violations
of this Part.
4.
The initial determination of a violation of this Part and the service
of notice of violation are hereby delegated to the Borough Manager,
the collector and their designees and to any other officer or agent
that the Borough Manager or the Borough Council shall deem appropriate.
[Ord. 1006, 12/30/2004, § 1]
1.
Any person who advertises a business address or telephone number
located in the Borough or who maintains a place of business within
the Borough shall be deemed to be doing business within the Borough
for the purposes of this Part.
2.
The tax shall not apply to any subject of tax or person not within
the taxing power of the Borough under the Constitution of the United
States of America and the laws and Constitution of the Commonwealth
of Pennsylvania.
[Ord. 1006, 12/30/2004, § 1]
This Part and the tax hereby imposed are adopted and levied
pursuant to the authority conferred by the Local Tax Enabling Act,
53 P.S. § 6901 et seq., as amended.
