This article shall be known and may be cited
as the "Business Privilege Tax Ordinance."
The following words and phrases when used in
this article shall have the meanings ascribed to them in this section,
unless the context clearly indicates a different meaning:
BUSINESS
Carrying on or exercising, whether for gain or profit or
otherwise, within the Township of Springettsbury any trade, business,
including, but not limited to, financial services business as hereinafter
defined, profession, vocation, service, leasing, construction, communication
or commercial activity or making sales to persons or rendered services
from or attributable to a Springettsbury Township office or place
of business. "Business" shall not include the following:
A.
Any business which is subject to the Township
of Springettsbury mercantile tax on its entire gross receipts.
B.
The business of any political subdivision.
C.
Any employment for a wage or salary.
D.
Business upon which the power to levy a tax
is withheld by law.
FINANCIAL SERVICES BUSINESS
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.
GROSS RECEIPTS
Cash, credit, property of any kind or nature, received or
allocable or attributable to business conducted in the Township without
deduction therefrom, on account of the cost of property sold, the
material used, labor, service or any other cost of doing business.
Gross receipts shall exclude:
A.
Amount of any allowance made for goods, wares
or merchandise taken by a 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.
B.
Refunds, credits or allowances given by a taxpayer
to a purchaser on account of defects in goods, ware or merchandise,
sold or on account of goods, wares or merchandise returned.
C.
In the case of financial business, costs of
security on other property as it is sold, exchanged, paid at maturity
or redeemed and money or credit received in repayment of advances,
credits and loans; provided, such costs do not exceed the principal
amount of such advances, credits or loans.
D.
In case of a broker, commissions paid to another
broker on account of purchases in conjunction with such broker.
E.
Receipts by dealers from sales to other dealers
in the same line where the dealer transfers title or possession at
the same price for which he acquired the goods.
F.
Receipts for that portion of business attributable
to interstate or foreign commerce or to a bona fide office or place
of business regularly maintained outside the limits of the Township
and not for the purpose of evading this tax. Such receipts shall be
segregated on the tax return and only that part of receipts attributable
to doing business in the Township shall be taxed hereunder; provided,
the taxpayer shall keep adequate books and records of his business
to show clearly, accurately and separately the amount of such sales
he is entitled to deduct from the gross volume in order to obtain
this exclusion.
G.
Taxes collected as agent for the United States,
the Commonwealth of Pennsylvania and/or Springettsbury Township.
H.
Receipts from utility service of any person
or company whose rates of service are filed and regulated by the Pennsylvania
Public Utility Commission or from any public utility service rendered
by any such person or company or from any privilege or transaction
involving the rendering of any such public utility service.
I.
Receipts from goods and articles manufactured
in the Township, from the by-products of such manufacture, from minerals,
timber, natural resources and farm products manufactured, produced
or grown in the Township or from preparation and processing thereof,
or from any business relating to manufacturing, production, preparation
or processing of minerals, producers and farms with respect to goods,
articles and products of their own manufacture, production or growth,
including transportation, loading, unloading, dumping and storage
of such goods, articles, products or by-products.
PERSON
Any individual, partnership, limited partnership, association
or corporation, nonprofit or otherwise. Whenever used in any section
prescribing a fine or a penalty, the term "person" as applied to partnerships
shall mean the partners thereof and as applied to corporations and
unincorporated associations shall mean the officers thereof.
TAX COLLECTOR
The person, public employee, public agency or private agency
designated by resolution of the Springettsbury Township Board of Supervisors
to collect and administer the tax imposed by this article.
TAX YEAR
The twelve-month period beginning the first day of January,
in each and every year.
TOWNSHIP
Springettsbury Township, York County, Pennsylvania, and all
of the area within its corporate limits.
Every person engaging in any business in the
Township shall pay an annual tax at the rate of 1 1/2 mills on
each dollar of volume of the gross annual receipts thereof.
The person making the return shall, at the time
of filing the return, pay the amount of tax shown as due thereon to
the Tax Collector.