[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.
