[HISTORY: Adopted by the Board of Supervisors of the Township of
Lower Providence 11-17-2005 by Ord. No. 537.
Amendments noted where applicable.]
This chapter shall be known as the "Lower Providence Township Business
License Fee Ordinance."
The purpose of this chapter is to establish a business license fee program
in order to protect the health, safety, and welfare of the community whereby
the Township will conduct annual inspection of all businesses. To advance
this objective, it has hereby created a business license fee payable to the
Township annually.
A.
BUSINESS
COLLECTOR
LICENSE YEAR
PERSON
TOWNSHIP
The following words and phrases, when used in this chapter,
shall have the meaning ascribed to them by this section unless the context
clearly indicates a different meaning:
All businesses, trades, occupations, professions and activities carried
on or exercised for gain or profit in Lower Providence Township wherein there
is access by employees, vendors, customers and other members of the public
onto the business premises, including without limitation enterprises engaged
in by operators of hotels, motels, parking lots, garages and warehouses; lessors
of real and/or tangible personal property; teachers, veterinarians, lawyers,
engineers, architects, chemists, certified public accountants, funeral directors,
consultants, social workers, psychologists, nurses, therapists, physicians,
surgeons, osteopaths, dentists, podiatrists, chiropractors, optometrists,
pharmacists, and other health care providers; promoters, factors, commission
merchants, agents, brokers, and manufacturers representatives; advertising
and public relations agencies; real estate brokers, insurance brokers and
agents; cable television operators; operators of places of amusement providing
either passive or active recreation; vending machine operators, operators
of barbershops, beauty shops, cleaning, pressing and dyeing establishments,
laundries, shoe repair shops, tailor shops, and furniture finishing and upholstering
shops; contractors engaged in the electrical, plastering, bricklaying, masonry,
carpentry, heating, ventilating, air conditioning, plumbing, painting and
other building trades, whether engaged in new construction or in the alteration,
maintenance or repair of structures and land; persons engaged in the repair
of electrical, electronic and automotive machinery and equipment or other
machinery and equipment; and other businesses, trades, occupations and professions
in which any services are offered.
The Finance Director of Lower Providence Township.
The twelve-month period beginning the first day of January 2006,
and each calendar year thereafter.
Any and all individuals, partnerships, limited partnerships, associations
or corporations. Whenever used in any clause prescribing or imposing a penalty,
the term "person," as applied to an association, shall mean the partners or
members thereof, and, as applied to a corporation, shall mean the officers
thereof.
Lower Providence Township.
B.
The terms hereinbefore defined shall not be deemed to
include persons, corporations or associations wholly exempt under the Pennsylvania
Constitution, the Act of May 22, 1933, RL.853, article II, section 204, as
amended, or the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257,
as amended.
For the year beginning 2006, and each year thereafter, every person
desiring to continue to engage in or to hereafter begin to engage in any business,
trade, occupation or profession in Lower Providence Township shall, on or
before the first day of March, 2006, and each year thereafter or prior to
commencing business in any such year, make application for registration for
the place of business, or, if more than one such place of business, for each
such place in the Township. Registration shall be with the Collector, who
shall provide forms therefor, and shall include payment of the license fee.
Each registration shall be made by the applicant, if a natural person and,
in the case of an association or partnership, by a member or partner thereof
or, in the case of a corporation, by an officer thereof. The registration
shall not be assignable and shall be maintained at the place of business at
all times. In the case of loss, defacement or destruction of any registration
certificate, the person to whom the certificate was issued shall apply to
the Collector for a new certificate.
The Township through its authorized agents shall conduct annual inspections
of every business registered and paying the business license fee. The annual
inspection shall include, but may not be limited to, employee census, fire
and panic, fire alarms, smoke detectors, emergency access, and identification
of toxic, corrosive, explosive, and/or hazardous materials as defined by SARA
Title III.
A business license fee to cover the inspection, administrative and collection
costs of the annual business inspections is hereby imposed upon every person
engaging in business in the Township in the amount of $100 for each place
of business within the Township of every such person. This fee may be amended
annually by resolution of the Board of Supervisors.
It shall be the duty of the Collector to collect and receive the fees,
fines, and penalties imposed by this chapter. It shall also be his duty to
keep a record showing the fee received and the date of payment.
Based upon the facts contained in the registration form, or upon any
information within his possession, the Collector is hereby authorized and
empowered to make a determination that a person who has not registered should
pay the business license fee. For this purpose, the Collector, or his authorized
agents, are authorized to examine the books, papers and records of any such
person to verify the accuracy of any registration or payment made under the
provisions hereof or to ascertain whether fees imposed by this chapter have
been paid or should have been paid. The Collector is hereby authorized and
directed to make and keep such records, prepare such forms, and take such
other measures as may be required to put this chapter into effect, and may,
in his discretion, require reasonable deposits to be made by licensees who
engage in a business which by its nature is temporary, seasonal or itinerant.
The burden is hereby imposed upon any person, firm or corporation claiming
an exemption from the payment of the fee imposed hereby to convince the Collector
of entitlement to such exemption.
Any information obtained by the Collector or any other Township employee
or official by virtue of the administration of this fee shall be deemed confidential
and shall not be divulged except in accordance with proper judicial order
or as otherwise provided by law, and release of such information is hereby
declared to be unlawful under this chapter.
All fees due and unpaid under this chapter shall be recoverable by the
Township Solicitor as other debts due the Township are now by law recoverable.
All fees due under this chapter shall bear interest at the rate of 1 1/4%
per month or fractional part of a month from the date due and payable until
paid. Any person who shall neglect or refuse to make payment as herein required
shall be assessed an additional 10% of the amount of the fee due as a penalty.
Whenever any person, firm or corporation has been notified by any of
the duly authorized and constituted representatives of the Township of the
violation of any provision of this chapter, or by service of summons or prosecution,
or in any other way that such a violation has been committed, each day of
violation shall constitute a separate offense punishable as provided in this
Code.
All fees, interest and penalties received, collected or recovered under
the provisions of this chapter shall be paid into the general fund of Lower
Providence Township to offset the costs of the annual business inspections.
Nothing contained in this chapter shall be construed to empower the
Township to levy and collect the fees hereby imposed on any person, or business,
or portion of business not within the power of the Township, under the Constitution
of the United States and the Constitution and Laws of the Commonwealth of
Pennsylvania.
The provisions of this chapter are severable and, if any of its provisions
or exemptions shall be held to be illegal, invalid or unconstitutional or
invalid or unconstitutional as to any part of the period designated herein
as the license year, the decisions of any court shall not affect or impair
any of the remaining provisions of this chapter or affect or impair its application
upon any other part of the said license year, and the requirements as to the
license shall operate as to the effective date of this chapter, and the computation
of fee and payment thereof shall be applied and adjusted accordingly.
