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:
BOROUGH
The Borough of West Chester.
BUSINESS
Conduct or exercise of any trade, occupation, profession,
financial business or other commercial activity, the sale of merchandise
or other tangible personal property, the sale of real estate by brokers
or agents, the rental of personal property or real estate and the
performance of any service or services to the general public or a
limited number thereof within, irrespective of whether it is conducted
from an office located within the borough, or attributable to a place
of business within the Borough of West Chester, except to the extent
that such business is excluded from the imposition of the tax hereby
imposed by any statute, regulation or judicial interpretation thereof.
[Amended 6-15-1994 by Ord. No. 6-1994]
FINANCIAL BUSINESS
The services and transactions of banks and bankers, of trust,
credit and investment companies, of holding companies, of dealers
and brokers in money, credits, commercial paper, bonds, notes, securities,
stocks and monetary metals and of factors and commission merchants,
except to such extent as such business is excluded from the imposition
of the tax hereby imposed by any statute, regulation or judicial interpretation
thereof.
GROSS RECEIPTS
Cash, credit or property of any kind or nature, received
or allocable or attributable to business conducted in the Borough
of West Chester, without deduction therefrom on account of the cost
of property sold, of the material used or the labor, the service performed
or any other cost of doing business. "Gross receipts" shall exclude,
however, those which are:
(1)
Discounts allowed to purchasers as cash discounts
for prompt payment of their bills.
(2)
Charges advanced by a seller for freight, delivery
or other transportation for the purchaser in accordance with the terms
of a contract of sale.
(3)
Received upon the sale of an article of personal
property which was acquired by the seller as a trade-in to the extent
that the gross receipts in the sale of the article taken in trade
does not exceed the amount of the trade-in allowance made in acquiring
such article.
(4)
Refunds, credits or allowances given to a purchaser
on account of defects in goods sold or merchandise returned.
(5)
Taxes collected as agent for the United States,
the Commonwealth of Pennsylvania and/or its political subdivisions.
(6)
Based on the value of exchanges or transfers
between one seller and another seller who transfers property with
the understanding that property of an identical description will be
returned at a subsequent date; however, when sellers engaged in similar
lines of business exchange property and one of them makes payment
to the other in addition to the property exchanged, the additional
payment received shall be included in the gross receipts of the seller
receiving such additional cash payments.
(7)
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 merchandise.
(8)
Transfers between one department, branch or
division of a corporation or other business entity of goods, wares
and merchandise to another department, branch or division of the same
corporation or business entity and which are recorded on the books
to reflect such interdepartmental transactions.
(9)
Receipts from utility service of any person
or company whose rates and services are fixed and regulated by the
Pennsylvania Public Utility Commission or on any public utility services
rendered by any such person or company or on any privilege or transaction
involving the rendering of any such public utility service.
(10)
Receipts from goods and articles manufactured
in the borough, from the by-products of such manufacturer, from minerals,
timber, natural resources and farm products manufactured, produced
or grown in the borough, or from preparation and processing thereof,
or from any business relating to manufacturing, production, preparation
or processing of materials, timber and natural resources or farm products
by manufacturers, producers and farmers 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.
(11)
Receipts of nonprofit corporations or associations
organized and operating under the laws of the Commonwealth of Pennsylvania
or another state or associations organized for religious, charitable
or educational purposes, agencies of the government of the United
States or of the Commonwealth of Pennsylvania; the business of any
political subdivision or of any authority created or organized under
and pursuant to any act of assembly; or membership dues, fees or assessments
of charitable, religious, beneficial or nonprofit organizations, including
but not limited to sportsman's clubs, recreational clubs, golf clubs
and tennis clubs, and Girl and Boy Scout troops and councils.
NONPROFIT CORPORATIONS OR ASSOCIATIONS:
(1)
Organizations not for profit but for the establishment
and maintenance of a public or private college, secondary and elementary
school or other educational institutions for the academic instruction
and cultivation of the mind and/or the inculcation of moral and spiritual
values, but not including an institution or organization directed
primarily to physical training or development of physical or manipulative
skills or any organization organized as such solely or primarily for
the purpose of evading this Article.
(2)
Organizations not for profit, such as a convent,
monastery, church or similar institutions, but not including one organized
for a purpose not otherwise permitted by any such organization or
solely or primarily as a religious institution for the purpose of
evading this Article.
(3)
Organizations not for profit, organized and
operating for the relief of poverty, the advancement of education,
the advancement of religion or the promotion of health, government
or other municipal purpose, but not including any organization organized
as such solely or primarily for the purpose of evading this Article.
PERSON
Any individual, partnership, limited partnership, association,
corporation or other legal entity, except individuals employed for
a wage or a salary, nonprofit corporations or associations as defined
in this Article, agencies of the United States Government, agencies
of the Commonwealth of Pennsylvania, political subdivisions of the
Commonwealth of Pennsylvania and any authority or instrumentality
created or organized under and pursuant to any act of assembly of
the Commonwealth of Pennsylvania. 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,
the officers thereof.
SERVICE
Any act or instance of assisting, helping or benefiting another
for a valuable consideration in money or money's worth.
TAX COLLECTOR
A person duly appointed by resolution of the Council of the
Borough of West Chester to administer and collect the within tax.
TAX YEAR
The twelve-month period beginning the first day of January
and ending the 31st day of December in each such year.