[Ord. 830, passed 12-21-1981]
(a)
This article shall be known as the Business Privilege Tax Ordinance and is enacted pursuant to the authority of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended.
[Ord. 830, passed 12-21-1981]
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Any activity carried on or exercised for gain or profit in the Town, including, but not limited to, the sale of merchandise or other tangible personalty and/or realty, the performance of services and the rental of personalty and/or realty.
The period January 1 to December 31, inclusive.
The period from January 1 to December 31, inclusive.
Any individual, partnership, limited partnership, association, firm or corporation. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
The person duly appointed by Council to collect and administer the within tax and shall include his or its deputies.
The period from January 1 to December 31, inclusive, except that the tax year 1982 shall be the period February 1 to December 31, 1982.
A person subject to the payment of the tax imposed by this article.
The Town of McCandless, Allegheny County, Pennsylvania.
[Ord. 830, passed 12-21-1981; Ord. 1031, passed 5-29-1990]
There is hereby levied for the tax year 1982 and annually thereafter a tax for general revenue purposes on the privilege of doing business as herein defined in the Town as follows:
(a)
Rate and basis of tax. The rate of the tax on each and every dollar of the whole or gross volume of business transacted within the territorial limits of the Town shall be one mill. One mill shall mean $1 per $1,000 of gross volume of business.
(b)
Computation of volume of business.
(1)
Every person subject to the payment of the tax hereby imposed who has commenced his business prior to the full calendar year prior to the tax year shall compute his annual estimated whole or gross volume of business upon the actual amount of the whole or gross receipts of the business received by or credited to him during such immediately preceding calendar year. For the tax year 1982 only, such computation shall be based upon the actual whole or gross amount of business transacted from February 1 through December 31 of the immediately preceding calendar year.
(2)
Every person subject to the payment of the tax hereby imposed who has commenced or commences his business before the beginning of the tax year but after the beginning of the full calendar year prior to the tax year, shall compute his estimated annual whole or gross volume of business for the tax year upon the whole or gross volume of business transacted by him during the prior calendar year, taking the monthly average during such period and multiplying the same by 12. In the event that he shall be in business fewer than 90 days in the prior calendar year, he shall be permitted to use sufficient days in the calendar year in which the tax year begins to equal 90 successive days after commencement of business, to take a monthly average thereon, and to multiply the average by 12. For the tax year 1982 only, such computation shall be based upon the monthly average multiplied by 1.
(3)
Every person subject to the payment of the tax hereby imposed who has commenced or commences his business subsequent to the beginning of the tax year shall compute his annual whole or gross volume of business upon the actual whole or gross amount of receipts received by or credited to him during the tax year.
(4)
Every person subject to the payment of the tax hereby imposed who engages in business temporary, seasonal or itinerant by nature, shall compute his estimated whole or gross amount of business to be transacted by him for the period such person engages in such temporary, seasonal or itinerant business within the Town by a method to be determined by the Tax Administrator.
(5)
Every person who ceases to carry on a business during any tax year after having paid the business privilege tax for the entire year shall, upon making proper application to the Tax Administrator, be entitled to receive a refund of the pro-rata amount of the tax based upon the period of time he was not in business during the tax year. In the event that a person who discontinues business during any tax year does so before payment of his tax becomes due for such tax year, he shall be permitted to apportion his tax for such tax year and shall pay 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 12.
(6)
The Tax Administrator is hereby authorized to accept payment under protest of the amount of business privilege tax claimed by the Town in any case where the taxpayer disputes the validity or amount of the Town's claim for tax. If it is thereafter judicially determined by a court of competent jurisdiction that the Town has been overpaid, the amount of the overpayment shall be refunded to the taxpayer.
(c)
Persons, businesses and receipts exempted.
(1)
Persons and businesses. Persons employed for a wage or salary, nonprofit corporations or associations organized for religious, charitable or educational purposes, agencies of the Government of the United States or of the Commonwealth of Pennsylvania and the business of any political subdivision, or of any authority created or organized under and pursuant to any act of assembly are exempt from the provisions of this article.
(2)
No such tax shall be assessed and collected on a privilege, transaction, subject or occupation which is subject to a State tax or license fee, and which tax or license fee has been held by the Courts of Pennsylvania to be the basis for exemption from the imposition of a business privilege tax by a municipality.
(3)
Utilities. No such tax shall be assessed and collected on the gross receipts from utility service of any person or company whose rates of service are fixed and regulated by the Pennsylvania Public Utility Commission; or on any public utility service rendered by any such person or company or on any privilege or transaction involving the rendering of any such public utility service.
(4)
State tax on tangible property. No such tax shall be assessed and collected on the privilege of employing such tangible property as is subject to a State tax except on sales of admission to places of amusement or on sales or other transfer of title or possession of property.
(5)
Production and manufacture. No such tax shall be assessed and collected on goods, articles and products or on by-products of manufacture, or on minerals, timber, natural resources and farm products, manufactured, produced or grown in the Town, or on the preparation of processing thereof for use of market, or on any privilege, act or transaction relating to the business of manufacturing, the production, preparation or processing of minerals, timber, and natural resources or farm products, by manufacturers, by producers and by farmers with respect to the goods, articles and products of their own manufacture, production or growth, or any privilege, act or transaction relating to the business of processing by-products of manufacture, or on the transportation, loading, unloading or dumping or storage of such goods, articles, products or by-products.
(6)
Minimum tax exemption. No such tax is due if the tax amount owed for any license year is equal to or less than $5. A tax return and documentation required by the Tax Administrator shall be filed by the date on which tax is due.
(d)
Determination of gross or whole volume business. Gross or whole volume of business upon which the tax hereunder is computed shall include the gross consideration credited or received for or on account of sales made, rentals and/or services rendered, subject only to the following allowable deductions and exemptions:
(1)
The dollar volume of business transacted by wholesale and retail dealers derived from the resale of goods, wares and merchandise taken by any dealer as trade-in or as part payment for other goods, wares and merchandise, except to the extent that the resale price exceeds the trade-in allowance.
(2)
Refunds, credits or allowances given by a taxpayer to a purchaser on account of defects in goods, wares or merchandise sold, or on account of goods, wares or merchandise returned.
(3)
Any commissions paid by a broker to another broker on account of a purchase or sales contract initiated, executed or cleared with such other broker.
(4)
Bad debts, where the deduction is also taken in the same year for Federal Income Taxation purposes.
(5)
Taxes collected as agent for the United States of America, Commonwealth of Pennsylvania, County of Allegheny or the Town of McCandless.
(e)
Partial exemptions. Where gross or whole volume of business in its entirety cannot be subjected to the tax imposed by this article by reason of the provisions of the Constitution of the United States or any other provision of law, the Tax Administrator, with the approval of Council, shall establish rules and regulations and methods of allocation and evaluation so that only that part of the gross or whole volume of business which is properly attributable and allowable to doing business in the Town shall be taxed hereunder.
(f)
Rate when same tax is imposed by two taxing bodies. If any person is liable for the same tax on the same subject imposed under the Local Tax Enabling Act 1965, December 31, Pamphlet Law 1257, and its amendments, to the Town and one or more political subdivisions, of the State, then and in that event the tax shall be apportioned by such percentage as may be agreed upon by such political subdivisions, but, in no event, shall the combined taxes of both subdivisions exceed a maximum rate of tax as fixed by the Enabling Act permitting the imposition of such taxes.
(g)
Records. The taxpayer, to obtain the foregoing enumerated exclusions and deductions, shall keep books and records of his business so as to show clearly, accurately and separately the amount of such sales and services as are excluded from the tax and the amounts of such sales and services which he is entitled to deduct from the gross volume of business as hereinbefore provided.
[Ord. 830, passed 12-21-1981; Ord. 1437, passed 2-24-2014]
(a)
Every return shall be made upon a form furnished by the Tax Administrator. Every person making a return shall certify the correctness thereof by affidavit.
(b)
Every person subject to the tax imposed by this article who commenced his business on or before January 1 of the full calendar year previous to the beginning of any tax year shall on or before May 15 of the tax year file with the Tax Administrator a return setting forth his name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the preceding calendar year, and the amount of the tax due. For license year 2020 only, applicable to business privilege taxes payable on the actual gross amount of business transacted by each taxpayer in 2019, returns shall be due to the Tax Administrator on or before July 15, 2020. In all years thereafter, the deadline for filing of returns shall be on or before May 15.
[Amended 4-27-2020 by Ord. No. 1499]
(c)
Every person subject to the tax imposed by this article who has commenced his business before the beginning of the tax year but after January 1 of the full calendar year previous to the beginning of the tax year shall on or before May 15 of the tax year file with the Tax Administrator a return setting forth his name, business, business address and such other information as may be necessary in arriving at the estimated gross amount of business transacted by him as calculated under Section 341.03(b)(2) and the amount of tax due. For license year 2020, returns shall be due to the Tax Administrator on or before July 15, 2020. In all years thereafter, the deadline for filing of returns shall be on or before May 15.
[Amended 4-27-2020 by Ord. No. 1499]
(d)
Every person subject to the tax imposed by this article who has commenced or commences business subsequent to the beginning of any tax year shall, on or before January 31 of the year immediately following the tax year, file a return together with payment of the tax due, with the Tax Administrator, containing the actual gross amount of business transacted by him calculated under Section 341.03(b)(3).
(e)
Every person subject to the payment of the tax imposed by this article who engages in a business temporary, seasonal or itinerant shall on or before January 31 of the year immediately following the tax year file a return together with payment of the tax due, with the Tax Administrator, containing the actual whole or gross amount of business transacted by him as calculated under Section 341.03(b)(4).
(f)
Any person going out of or ceasing to do business shall, within seven days from the date of ceasing to do business, file a return showing the actual gross volume of business conducted and done by such person during that tax year in which such person ceased doing business, and pay the tax due as computed thereon at the rate herein provided for at the time of filing such return. If such tax has been previously paid based upon estimated gross receipts, the taxpayer shall be entitled to a refund, without interest, of any excess tax paid for the tax year in which business was terminated.
(g)
Payment of tax and penalties for late payment. The Business Privilege Tax levied pursuant to this article for the tax year 1982, which shall include the period from February 1, 1982 through December 31, 1982, shall be due and payable as follows: 1/3 shall be due and payable on May 15, 1982, 1/3 shall be due and payable on July 15, 1982 and 1/3 shall be due and payable on September 15, 1982, and if the same is not paid on such dates, 10% shall be added thereto, plus an additional 1% per month or fractional part of a month until paid. For the tax years 1983 and subsequent tax years to which this article is applicable, the business privilege tax levied pursuant to this article shall be due and payable on the date on which the taxpayer is required to file a return as set forth above, and if the same is not paid on such date, 10% shall be added thereto, plus an additional 1% per month or fractional part of a month until paid. For Business Privilege Tax due and payable for 2014 and subsequent tax years, if for any reason the tax is not due, interest at the rate of 6% per annum on the amount of such tax, and an additional penalty of 0.5% of the amount of unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. For license year 2020 only, the business privilege tax levied on the gross amount of business transacted by a taxpayer during 2019 pursuant to this article shall be due and payable to the Tax Administrator on or before July 15, 2020. For license year 2020 only, no interest shall accrue and no penalty shall be charged on any payment of business privilege tax received by the Town of McCandless Tax Administrator on or before July 15, 2020. In all years thereafter, the deadline for submission of payment shall be on or before May 15.
[Amended 4-27-2020 by Ord. No. 1499]
(h)
Receipt. The Tax Administrator shall, upon payment to him of the Business Privilege Tax, give the person paying the same a receipt therefor.
[Ord. 849, passed 8-23-1982]
After the effective date of this section, any person desiring to conduct, or to continue to conduct any business, as herein defined, within the Town shall file with the Tax Administrator an application for a Business Privilege License and shall pay a fee of $5 for the initial license. There shall be no fee required for license renewal.
[Ord. 830, passed 12-21-1981]
The license issued shall be conspicuously posted in the place of business for which such license is issued, and shall remain in effect for the license year or fraction of year for which the license was issued. In cases where more than one place of business is conducted, a separate license shall be issued for each place of business. Any taxpayer who is in default in payment of tax due hereunder shall be refused a license until such tax is paid in full.
[Ord. 830, passed 12-21-1981]
(a)
The Tax Administrator is charged with the duties of collecting and receiving the taxes, fines and penalties imposed by this article. It shall be his duty to keep a record showing the amount received by him for each person paying the tax and the date of such receipt. The Tax Administrator may delegate his authority hereunder, with the approval and consent of Council to a deputy or deputies.
(b)
The Tax Administrator and his duly appointed deputies under the direction of Council are hereby empowered with the approval of Council to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the examination and correction of returns, and the payments alleged or found to be incorrect, or as to which an overpayment is claimed, or found to be incorrect, or as to which an overpayment is claimed, or found to have occurred, and charged with enforcing the provisions of this article and any rules and/or regulations promulgated pursuant hereto.
(c)
In the event the person to be assessed neglects or refuses to make a return, then in such case the Tax Administrator or his duly appointed deputies shall assess such person or persons on such an amount of whole or gross volume of business as the Tax Administrator or his deputies deem reasonable and appropriate. In all cases of assessment, the Tax Administrator or his duly appointed deputies shall give the parties assessed a notice in which shall be stated the amount of the Business Privilege Tax imposed or levied.
(d)
The taxpayer shall maintain such records and books of account as shall enable him to make a true and accurate return in accordance with the provisions of this article. Such accounts and records shall disclose in detail the gross receipts and other data pertaining to the taxpayer's gross volume of business, and shall be sufficiently complete to enable the Tax Administrator or his deputies to verify all transactions. The Tax Administrator or his deputies are hereby authorized to examine the books, papers and records of any person or persons subject to or supposed to be subject to the tax imposed by this article, in order to verify the accuracy of the return made, or if no return was made, to ascertain the tax due.
(e)
The Tax Administrator or his deputy is hereby authorized to compel the production of books, papers and records, and/or writings and documents of every nature and kind, of any person subject or supposed to be subject to the tax imposed by this article, for his review, inspection or copying, and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge of such books, papers, records, documents, writings and/or knowledge of the business transacted by any taxpayer with the Town.
(f)
Any person aggrieved by any decision of the Tax Administrator shall have the right to appeal to the Court of Common Pleas of Allegheny County, Pennsylvania.
[Ord. 830, passed 12-21-1981]
Any information gained by the Tax Administrator or any other official, agent or employee of the Town, as a result of any returns, investigations, hearings or verifications required or authorized by this article, shall be confidential, except in accordance with proper judicial order or as otherwise provided by law.
[Ord. 830, passed 12-21-1981]
(a)
The Tax Administrator or his duly appointed deputies shall have the power in the name of the Town to institute proceedings against any and all persons who violate the provisions of this article.
(b)
If for any reason the tax is not paid when due and suit is brought for the recovery of any such tax, the person liable therefor, shall, in addition, be liable for the costs of collection and interest and penalties herein imposed.
[Ord. 830, passed 12-21-1981]
(a)
Nothing contained in this article shall be construed to empower the Town 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 Town under the Constitution of the United States and the laws and Constitution of the Commonwealth of Pennsylvania.
(b)
If the tax, or any portion thereof, imposed upon any person under the provisions of this article shall be held by any Court of competent power or jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania or any other provision of the law, 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.
(c)
The provisions of this article are severable, and if any of its provisions shall be held illegal, invalid or unconstitutional, the decision of the Court shall not affect or impair any of the remaining provisions of this article. It is hereby declared to be the intention of Council that this article would have been adopted if such illegal, invalid or unconstitutional provisions had not been included herein.
[Ord. 830, passed 12-21-1981]
This article is enacted pursuant to the authority of the Local Tax Enabling Act, 1965, December 31, Pamphlet Law 1257, as amended, and shall become effective 30 days after it has been passed by Council and shall continue thereafter unless amended or repealed.
[Ord. 830, passed 12-21-1981]
(a)
Whoever conducts, transacts or engages in any of the businesses subject to the tax imposed by this article, without having first secured a Business Privilege License for the year, or any person who shall fail to a file a tax return as required by the provisions of this article, or any person who shall willfully file a false return, shall, upon summary conviction before any District Magistrate in the County be fined not more than $300 for any one offense and recoverable costs.
(b)
Each day on which such person violates this article may be considered as a separate offense and punishable as such as aforeprovided.