[Ord. 104, 2/13/1979, § 1]
This Part is enacted pursuant to the authority contained in
the Act of Assembly (No. 511), approved December 31, 1965, as amended,
53 P.S. § 6901 et seq., and shall be known as the "Old Lycoming
Township Business Privilege Tax Ordinance."
[Ord. 104, 2/13/1979, § 2; as amended by Ord. 270, 8/12/2014, Art. 1]
The following words and phrases, when used in this Part, shall
have the meaning ascribed to them in this section unless the context
clearly indicates a different meaning:
Any location where a business is conducted for a period in
excess of five days.
An actual, physical and permanent place of business from
which a taxpayer manages, directs, and controls its business activities.
The services and, transactions of banks and bankers, trust
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.
Cash, credits, property of any kind or nature, received in
or allocable or attributable to the Township from any business, or
services rendered, or commercial or business transaction had within
the Township, without deduction therefrom on account of the cost of
materials used, labor, service, or other cost, interest, or discount
paid, or any other expense. "Gross receipts" shall include both cash
and credit transactions.
"Gross receipts" shall exclude:
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.
In the case of a broker, on commissions paid by him to another
broker on account of a purchase or sales contract initiated, executed
or cleared in conjunction with such other broker.
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 and
not for the purpose of evading payment of this tax and those receipts
which the Township is prohibited from taxing by law. Such receipts
shall be segregated as set forth in § 24-405.4 of this Part.
The first $1,000 of such receipts.
The person authorized and empowered by the Township to collect
the taxes imposed hereby and to enforce the provisions of this Part.
The license tax officer shall be established or designated by resolution
of the Township.
The tweleve-month period beginning the first day of January
of the filing year, except that any person who regularly keeps books
on a fiscal year basis and files Federal tax returns on such fiscal
year basis, may use that period as the taxable year.
Every natural person, partnership, association, corporation,
estate, trust or other form of organization. Whenever used in any
clause prescribing and imposing a penalty, the term "person" as applied
to a partnership shall mean the partners thereof, as applied to an
association shall mean the members thereof, as applied to an estate
or trust shall mean the fiduciary thereof, and as applied to a corporation
and unincorporated association shall mean the officers thereof.
BUSINESSCarrying on or exercising whether for gain or profit or otherwise within the Township any trade, business including, but not limited to, financial business as hereinafter defined, profession, vocation, service, construction, communication or commercial activity, or rendering services from or attributable to any office or business in the Township.
BUSINESSShall not include the following:
Any business which is subject to the Township mercantile tax
[Part 5] on its entire grass receipts or to that portion of its gross
receipts which may be subject to the Township mercantile tax [Part
5]; the business of any political subdivision, public utility, or
nonprofit corporation or unincorporated association not conducting
any regular or established business competing commercially with any
other person subject to the tax hereby imposed; any employment for
a wage or salary; or any business upon which the power to levy a tax
is withheld by law.
Any act or instance of helping or benefitting another for
consideration.
Services in which any event forming a part of the service
performed occurs within the Township.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Old Lycoming Township.
[Ord. 104, 2/13/1979, § 3]
Old Lycoming Township hereby imposes a business privilege tax
for the license year 1979 and thereafter in the manner and at the
rates hereinafter set forth. Except as hereinafter provided, such
tax shall be in addition to any other tax levied and collected under
any existing ordinance or by the Williamsport Area School District.
This Part is enacted under the authority of the Act of December 31,
1965, P.L. 1257, known as the "Local Tax Enabling Act," as amended,
(Act No. 511), 53 P.S. § 6901 et seq.
[Ord. 104, 2/13/1979, § 4]
1.
Imposition of Tax; Continuance. For the year beginning January 1,
1979, and each year thereafter, the Township hereby imposes an annual
business privilege tax and registration requirements in the manner
and at the fees and rates hereinafter set forth. Such a tax shall
continue in force on a yearly basis without annual re-enactment unless
the rate of the tax is subsequently changed.
2.
Registration Required; Application. Every person desiring to continue
to engage in or hereafter to begin to engage in a business, whether
or not he maintains a place of business within the Township shall,
on or before the commencement of the license year or prior to commencing
business in such license year, make application for registration for
each place of business in the Township with the license tax officer.
Such registration shall be made only once by the completion of any
application furnished by the license tax officer. Each application
for registration shall be signed by the applicant if a natural person
and, in the case of an association or a partnership, by a member or
partner thereof and, in the case of corporation, by an officer thereof.
Each applicant shall receive a certificate of registration from the
license tax officer which shall not be assignable. In the case of
loss, defacement or destruction of such certificate, the person to
whom the certificate was issued shall apply to the license tax officer
for a new certificate.
3.
Rate of Tax. Every person engaging in a business in the Township,
whether or not he maintains a place of business within the Township,
shall pay an annual business privilege tax for the license year at
the rate of one mill on each dollar of the gross receipts derived
from all services rendered within the Township.
[Ord. 104, 2/13/1979, § 5]
1.
Every person subject to the tax hereby imposed who has commenced
his business at least one full year prior to the beginning of the
license year shall determine his gross receipts for the license year
from his actual gross receipts for the preceding year, or for the
last fully completed fiscal year.
2.
Every person subject to the payment of the tax hereby imposed who
has commenced or who commences his business less than one full year
prior to the beginning of any license year, shall compute his annual
gross receipts for such license year by dividing his actual gross
receipts by the number of months in business and multiplying by 12.
3.
Every person subject to the tax hereby imposed who commences his
business subsequent to the beginning of the license year shall determine
his gross receipts for the license year by multiplying his actual
gross receipts for the first month be engages in business by the number
of months he engages in business for the license year.
4.
Where a receipt in its entirety 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 provisions of law, including the exemptions
within this Part, the license tax officer 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 shall be taxed hereunder.
The license tax officer may make such allocation with due regard to
the nature of the business concerned on the basis of millage 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 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. The rules and regulations
established shall be in writing and a copy filed with the Secretary
of the Township.
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 license tax officer, be entitled
to receive a refund of the pro rata amount of the tax paid based upon
the period of time he was not in business during the license 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 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 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.
Every person subject to the tax hereby imposed who engages in a business
temporary, seasonal or itinerant in nature, shall determine his gross
receipts for the license year from his actual gross receipts for the
license year.
[Ord. 104, 2/13/1979, § 6]
1.
Every return shall be made upon a form prescribed by the license
tax officer. Every person making a return shall certify the correctness
thereof.
2.
Every person subject to the tax hereby imposed who had commenced
his business at least 1 full year prior to the beginning of the license
year, shall, on or before April 15 of the license year, file with
the license tax officer a return setting forth his name, his business
and business address and such other information as may be required
by the license tax officer in order to determine his actual gross
receipts for the preceding calendar or fiscal year and the amount
of the tax due.
3.
Every person subject to the tax hereby imposed who had commenced
his business less than one full year prior to the beginning of the
license year, shall, on or before April 15 of the license year, file
with the license tax officer a return setting forth his name, his
business and business address and such other information as may be
required by the license tax officer in order to determine his actual
gross receipts for the preceding calendar or fiscal year and the amount
of tax due.
4.
Every person subject to the tax hereby imposed who commences business
subsequent to the beginning of the license year, shall, within 40
days from the date of commencing such business, file a return with
the license tax office setting forth his name, his business and business
address and such other information as may be required by the license
tax officer in order to determine his actual gross receipts for his
first month of business and the amount of tax due.
5.
Every person subject to the tax hereby imposed who engages in a business
temporary, seasonal or itinerant in nature shall, within seven days
from the date he completes such business, file with the license tax
officer a return setting forth his name, his business and business
address and such other information as may be required by the license
tax officer in order to determine his actual gross receipts for the
period he engages in business during the license year and the amount
of the tax due.
[Ord. 104, 2/13/1979, § 7]
1.
At the time of filing a return, the person making the same shall
pay the amount of tax shown as due thereof to the license tax officer.
2.
All taxes, interest and penalties imposed under the provisions of
this Part shall be payable to the license tax officer who, upon payment
of the tax imposed, together with any interest and penalties due thereon,
shall give to the person paying the same a receipt therefor.
[Ord. 104, 2/13/1979, § 8]
1.
The license tax officer is hereby charged with the administration
and enforcement of the provisions of this Part and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part. Said rules and regulations shall be in writing and a
copy filed with the Secretary of the Township.
2.
If the license tax officer is not satisfied with the return made
by any taxpayer, or supposed taxpayer, or if any taxpayer or supposed
taxpayer shall neglect or refuse to file any return required by this
Part, the license tax officer is hereby authorized and empowered to
determine or redetermine the tax due by such person based upon the
facts contained in the return or upon any information within his possession
or that shall come into his possession, and for this purpose he or
his representative or any duly authorized tax examiner of the Township
is authorized to examine any books, papers and records of any such
person in order to verify the accuracy of any return or payment made
under the provisions hereof, or to ascertain whether the taxes imposed
by this Part have been paid; and every such person is hereby required
to submit his books, papers and records to such examination upon request
of the license tax officer and to give him or his representative or
any duly authorized tax examiner of the Township the means, facilities
and opportunity for such examination. The license tax officer is hereby
authorized and directed to make and keep such records and prepare
such forms as may be necessary or convenient to carry this Part into
effect and may, in his discretion, require reasonable deposits to
be made by licensees who engage in a business, temporary, seasonal
or itinerant by its nature to secure payment of the tax imposed by
this Part to the Township.
3.
If any taxpayer or supposed taxpayer shall neglect or refuse to file
any return required by this Township, or pay the tax imposed by this
Part, or if any person pays less than the correct amount of the tax
due from him, the license tax officer may estimate or determine the
tax due by such person and the amount of interest and penalties thereon.
4.
Any taxpayer aggrieved by any determination, estimate or redetermination
by the license tax officer may appeal such decision within 30 days
to the appeal board the establishment of which is provided for hereinafter.
[Ord. 104, 2/13/1979, § 9]
The Supervisors of Old Lycoming Township shall from time to
time establish by resolution a Board of Appeals, which may be a separate
board for the Township alone or may be a combined board for the Williamsport
Area School District and the Township, to hear appeals in any cases
where a taxpayer may dispute the validity or amount of the Township's
claim for tax under this Part. The membership, powers, duties and
procedures of and before such appeal board shall be such as may be
provided for in the resolution establishing said appeal board.
[Ord. 104, 2/13/1979, § 10]
1.
All taxes, interest and penalties due and unpaid under this Part,
shall be recoverable by the Township Solicitor as other debts due
the School District are now by law recoverable.
2.
All taxes due under this Part shall bear interest at the rate of
1/2% per month, or fractional part thereof, from the day they are
due and payable until paid.
3.
If any taxpayer neglects or refuses to make any return or payment
as herein required, a penalty of 10% of the amount of tax due shall
be added by the license tax officer and collected by him.
[Ord. 104, 2/13/1979, § 11]
All taxes, interest and penalties collected cr received under
the provisions of this Part shall be paid unto the Treasurer of the
Township for the use and benefit of the Township.
[Ord. 104, 2/13/1979, § 12]
Nothing contained in this Part shall be construed to empower
the Township to levy and collect the taxes hereby imposed on any person
or any business, or any portion of any business, trade, occupation
or profession, not within the taxing power of the Township under the
Constitution of the United States and the Constitution and the laws
of the Commonwealth of Pennsylvania.
[Ord. 104, 2/13/1979, § 15]
Any information gained by the license tax officer or any other
official or agent of the Township as a result of any returns, investigations,
or verifications required or authorized by this Part shall be confidential,
except for official purposes, and except in accordance with proper
judicial order, or as otherwise provided by law. Any disclosure of
any such information, contrary to the provisions of this section,
shall constitute a violation of this Part.
[Ord. 104, 2/13/1979, § 16]
The tax officer is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the Township
in any case where the taxpayer disputes the validity or amount of
the Township's claim for tax. A statement that said payment is under
protest and an appeal to the Board of Appeals shall accompany said
payment. If it is thereafter determined that the Township has been
overpaid, the amount of the overpayment shall be refunded to the taxpayer.
The tax officer shall immediately forward said appeal to the Board
of Appeals.
[Ord. 104, 2/13/1979, § 17; as amended by Ord. 231, 10/14/2008]
Whoever fails, neglects or refuses to comply with any of the
provisions of this Part, or any regulations or requirements made pursuant
thereto and authorized thereby, or whoever knowingly makes any false
or untrue statements on his return shall pay a judgment of not more
that $600 plus all court costs or other maximum as established by
State law. No judgment shall commence or be imposed, levied or payable
until the date of the determination of a violation by a magisterial
district judge. If the defendant neither pays nor timely appeals the
judgment, the Township may enforce the judgment pursuant to the applicable
rules of civil procedure, at which time, in addition to any penalties,
the violator shall be liable for any attorney's fees and costs incurred
by the Township. Each day that a violation continues or each Section
of this Part which shall be found to have been violated shall constitute
a separate violation. The fine imposed by this section shall be in
addition to any other penalty imposed by any other Section of this
Part.
