Definitions. As used in this section:
APPORTIONMENT
The application of a multifactor apportionment formula to
the gross volume of business or unitary business, whose actual exercise
of the privilege of doing business in the Municipality is not measurable
by separate geographic accounting.
ASSESSMENT
The determination by a local taxing authority's tax
officer of the amount of underpayment by a taxpayer.
ASSOCIATION
A partnership, limited partnership, or any other unincorporated
group of two or more persons or a limited liability company.
BASE OF OPERATIONS
An actual, physical and permanent place of business from
which a taxpayer manages, directs and controls its business activities
at that location.
BUSINESS
The carrying on or exercising of any trade, profession, enterprise,
activity, other commercial activity, or any other undertaking of any
nature conducted for profit or otherwise, whether by an individual,
partnership, association, corporation or any other entity, or any
activity carried on or exercised for gain or profit in the Municipality,
including but not limited to the sale of merchandise or other tangible
property or the performance of services. The business of taxpayers
having their principal places of business within the Municipality
shall include all activities carried on within the Municipality and
those carried on outside the Municipality attributable to the place
of business within the Municipality. Employment for a salary or wage
is not business.
BUSINESS TAX
The abbreviated term for the business privilege tax and mercantile
tax.
CONTRACTOR
Every person engaged in the business of furnishing labor,
materials, or both labor and materials, in connection with all or
any part of the alteration, construction, repairing, dismantling or
demolition of buildings, roads, bridges, viaducts, sewers, water and
gas mains, and every other type of structure as an improvement, alteration
or development of real or personal property.
CORPORATION
A corporation or joint stock association organized under
the laws of the Commonwealth of Pennsylvania or any other state, territory,
foreign country or dependency.
CURRENT YEAR
The calendar year for which the tax is being levied.
DATE OF OVERPAYMENT
The later of the date paid or the date tax is deemed to be
overpaid as follows:
(1)
Any amount overpaid as estimated tax for the tax period shall
be deemed to have been overpaid on the last day for filing the final
report for the tax period, determined without regard to any extension
of time for filing.
(2)
An overpayment made before the last day prescribed for payment
shall be deemed to have been paid on the last day.
(3)
Any amount claimed to be overpaid with respect to which lawful
administrative review or appellate procedure is initiated shall be
deemed to have been overpaid 60 days following the initiation of the
review or procedure.
DATE OF RESOLUTION
The date the overpayment is refunded or credited as follows:
(1)
For a cash refund, a date preceding the date of the Monroeville
Tax Office refund check by not more than 30 days.
(2)
For a credit for an overpayment:
(a)
The date of the Municipality's notice to the taxpayer of
the determination of the credit; or
(b)
The due date for payment of the tax against which the credit
is applied, whichever first occurs. For a cash refund of a previously
determined credit, interest shall be paid on the amount of the credit
from a date 90 days after the filing of a request to convert the credit
to a cash refund to a date preceding the date of the refund check
by not more than 30 days whether or not the refund check is accepted
by the taxpayer after tender.
DOMICILE
The place where one lives and has his or her permanent home
and to which he or she has the intention of returning whenever he
or she is absent. A domicile is the fixed place of abode which, in
the intention of the taxpayer, is permanent rather than transitory.
A domicile is the voluntarily fixed place of habitation of a person,
not for a mere special or limited purpose, but with the present intention
of making a permanent home, until some event occurs to induce him
or her to adopt some other permanent home. In the case of a corporation
or association, the domicile is that place considered as the center
of business affairs and the place where its functions are discharged.
DWELLING
Any building, structure or single unit intended to provide
complete independent living facilities for one or more persons which
has permanent provisions for living, sleeping, eating, cooking and
sanitation by human occupants, but does not include hotels, boarding
and rooming houses.
DWELLING UNIT
A room or group of rooms within a building, which forms one
habitable unit with facilities used or intended to be used for living,
sleeping, sanitation and the preparation of meals, and arranged for
occupancy by one family.
FUNCTIONAL TEST
The subjective determination as to whether the gain on the
sale of an asset or any other gross receipt is business income, in
consideration of whether the acquisition and disposition of the property
arose from integral functions of the taxpayer's regular trade
or course of business other than the taxpayer's primary or regular
course of business or trade.
GAIN
The disposition of a short-term or long-term capital asset,
or any other asset or holding, whereby the gross receipt is realized
when the sale price of the asset exceeds the purchase price.
GROSS RECEIPTS
Cash, credits and/or property of any kind or nature received
in exchange for merchandise sold or services performed or other business
activity conducted within or allocable to or attributable to the Municipality,
without deduction there from on account for costs of property or merchandise
sold; materials, labor or services furnished or used; interest or
discount paid; or any other business-related expense, as permitted
by regulation. When a legal obligation of one person is assumed under
contract by another person, the amount of the benefit received by
the first person is a gross receipt. For example, real estate taxes
paid by a lessee under a net lease are gross receipts to the lessor.
GROSS VOLUME OF BUSINESS
The money or money's worth received by any vendor in,
or by reason of, the sale of goods, wares, merchandise, or services
rendered.
INDEPENDENT AGENT, CONTRACTOR, OR REPRESENTATIVE
A person who, while performing services for another person,
is not subject to the direction and control of the other as to the
details, methods and means by which a result directed by the other
is accomplished.
INTERSTATE COMMERCE
Traffic, intercourse, commercial trading, or the transportation
of persons or property between and among the several states, or as
defined or interpreted by the Supreme Court of the United States.
LANDLORD
A person who is in the business of leasing or renting dwelling
units or commercial space(s). For the purpose of this section, "commercial"
shall include all business uses, including, but not limited to, manufacturing/industrial
use, retail/wholesale use, office space and provision of services.
LEASE
A transfer of the right to possession and/or use of real
or personal property (including intangible personal property) for
a term in return for consideration. A sale, including a sale on approval,
or retention or creation of a security interest is not a lease. For
purposes of this section any "rental" of property shall be treated
as a lease.
LICENSE YEAR
The calendar year beginning January 1 and ending December
31, and each calendar year thereafter.
LOCAL TAXING AUTHORITY
A political subdivision levying an eligible tax. The term
shall include any officer, agent, agency, clerk, Income Tax Officer,
employee or other person to whom the governing body has assigned responsibility
for the audit, assessment, determination or administration of an eligible
tax. The term shall not include a tax collector or collection agency
who has no authority to audit a taxpayer or determine the amount of
eligible tax or whose only responsibility is to collect an eligible
tax on behalf of the governing body.
MERCANTILE TAX
The tax applied to all business activity from the sale of
tangible goods, places of amusement, retail and wholesale vendors
but excluding services and receipts from intangible business activity.
MERCHANDISE
Produce, goods, commodities, food or foodstuffs, wares, items,
products, crops, livestock, animals, metals, gems, or any other property
of whatever description, whether new or used.
MONTH
(1)
A month consists of the period from the beginning to the preceding
date of the following month.
(2)
Examples:
(a)
A month beginning February 1 ends February 28 except in leap
years when it ends February 29;
(b)
A month beginning October 16 ends November 15.
MUNICIPALITY
The Municipality of Monroeville, a home rule charter municipality
in Allegheny County, Pennsylvania.
NEXUS
The legal force which connects the activities of a person, business entity or taxpayer with the taxing authority of the Municipality. The nexus can be a physical presence nexus or an economic presence nexus as further defined in §
334-23D.
NONRESIDENT
A person, association or corporation or other entity domiciled
outside the taxing district.
OVERPAYMENT
Any payment of tax which is determined in the manner provided
by law not to be due.
PERSON or INDIVIDUAL
A natural person, individual, corporation, s-corporation,
limited liability company, partnership, nonprofit corporation, association,
unincorporated association, estate, trust, trustee, fiduciary, corporate
officer, or any other entity subject to or claiming exemption from
the tax or under a duty to perform an act for itself or for another
under or pursuant to the business tax. "person," as applied to partnerships,
shall mean the partners thereof, and as applied to corporations and
unincorporated associations, shall mean the officers thereof.
PLACE OF AMUSEMENT
Any place indoors or outdoors where the general public or
a limited or selected number thereof may, upon payment of an established
price, attend or engage in any amusement, contest or recreation, including,
among other places, theaters, opera houses, motion-picture houses,
amusement parks, stadiums, arenas, baseball or football parks or fields,
skating rinks, circus or carnival tents or grounds, fairgrounds, bowling
alleys, billiard or pool rooms, nine- or tenpin alleys, riding academies,
golf courses, bathing and swimming places, dance halls, tennis courts,
archery, rifle or shotgun ranges and other like places. The term does
not include any exhibition, amusement performance or contest conducted
by a nonprofit corporation or association organized for religious,
charitable or educational purposes.
RESIDENT
A person, partnership, association, or corporation or other
entity domiciled in the taxing district.
RESOLUTION
As adopted by the taxing district levying an ordinance assessing
a gross receipts tax.
RETAIL SALES
Sales made by persons engaged, as owner or agent, in the
business of selling or exchanging merchandise for cash or barter or
any consideration on the assumption that the purchaser of such goods
has acquired the same for ultimate use and not for resale.
SALE
The passing of ownership from a seller to a buyer for a price,
or consideration.
SERVICE or SERVICES
Any activity that does not involve retail sales or wholesale
sales. It means any act or instance done for the benefit of another,
or others, for consideration, including but not limited to consulting,
maintenance and repairs, preparation of forms, construction, engineering,
planning, designing, installation, commission sales, training, the
lease or rental or use of real or personal property (tangible or intangible),
and the providing of legal, accounting or other professional expertise,
services and/or counseling, supplying personnel or material, building,
or any other activity not subject to mercantile tax.
TAX COLLECTOR
Person, public employee, or private agency authorized and
empowered by the governing body to collect and administer the licensing
of businesses and the gross receipts tax.
TAX OFFICE
Municipality of Monroeville Tax Office, an office appointed
by Monroeville, to license business activity and collect the business
tax and administer business privilege and mercantile tax ordinances
or resolutions of the Municipality, and any political subdivisions,
including a coterminous school district, with which may enter into
collection agreements. The Office performs the function of the Income
Tax Officer.
TAX or THE TAX
The Municipality business privilege tax and/or mercantile
tax.
TAX TYPE
Refers to the business privilege and/or mercantile retail
or wholesale tax.
TAX YEAR
The calendar year beginning January 1, and ending December
31 inclusive, and each calendar year thereafter.
TAXING DISTRICT or DISTRICT
The political subdivisions, including school districts, levying
and assessing a gross receipts tax, which have appointed or commissioned
the Municipality to license business activity and collect and administer
the tax on gross receipts. The operation of the business activity
must first be approved by the Municipality.
TAXPAYER
A natural person, partnership, association, unincorporated
association, corporation, s-corporation, limited liability company
or any other entity, required hereunder to file a return of gross
receipts, or to pay a tax thereon, or one who would be subject to
the payment of the same but for exemption granted by state or local
law.
UNDERPAYMENT
The amount or portion of any tax determined to be legally
due in the manner provided by law for which payment or remittance
has not been made.
VOLUNTARY PAYMENT
The payment of an eligible tax made pursuant to the free
will of the taxpayer. The term does not include a payment as a result
of distraint or levy or pursuant to a legal proceeding where the taxing
authority is seeking to collect taxes or file a claim therefor.
WHOLESALE SALES
Sales made by persons engaged, as owner or agent, in the
business of selling to, or exchanging with another person, goods for
cash or barter or any consideration, for the purpose of resale by
the person acquiring the goods sold or exchanged.