[Adopted 3-6-1972 by Ord. No. 70]
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
The carrying on or exercising, whether for gain or profit or otherwise, within the Township of Richland any trade, business, profession, vocation, service, construction, communication or commercial activity, making sales to persons or rendering services from or attributable to a Richland Township office or place of business.
[Added 8-14-1978 by Ord. No. 98]
PERSON
Any individual, partnership, limited partnership, association or corporation, but shall not include a wage earner, a nonprofit corporation organized for religious, charitable or educational purposes, any association for such purposes, any agency of the government of the United States or of the Commonwealth of Pennsylvania or any public utility.
PRIVILEGE YEAR
The period beginning January 1 and ending December 31 of 1972 and succeeding years.
SERVICE
Any act or instance of helping or benefiting another for a consideration.
TAX COLLECTOR
The Tax Collector appointed by the Supervisors of the Township of Richland for the purpose of collecting this tax.
[Amended 8-14-1978 by Ord. No. 98]
For the privilege year, the Township of Richland hereby imposes on all persons doing business within the Township of Richland, who are not subject to the mercantile tax of the Township of Richland, a business privilege tax of one mill on the gross receipts derived from all services and sales rendered to customers, clients, patients and other persons.
A. 
Every person subject to the payment of the tax hereby imposed, who has commenced his business at least one full year prior to the beginning of the privilege year, shall compute his annual gross receipts of business for the privilege year upon the actual gross amount of business transacted by him during the preceding calendar year.
B. 
Every person subject to the payment of the tax hereby imposed, who has commenced his business less than one full year prior to the beginning of the privilege year, shall compute his annual gross receipts of business for the privilege year upon the gross volume of business transacted by him during the first full month he engaged in business, multiplied by 12.
C. 
Every person subject to the payment of the tax hereby imposed, who commences his business subsequent to the beginning of the privilege year, shall compute his annual gross receipts for such privilege year upon the gross volume of business transacted by him during the first full month of his engaging in business, multiplied by the number of months he engaged in business in such privilege year.
Any person subject to the tax hereby imposed shall, on or before the 15th day of April 1972, or prior to commencing business, register with the Tax Collector, who shall charge a fee as set from time to time by resolution of the Board of Supervisors to cover the cost of said registration, and having once registered with the Tax Collector registration for the privilege year is not required.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
Every person subject to the tax imposed by this article shall, on or before the 31st day of March of 1973 and each succeeding year, file with the Tax Collector a return, upon a form furnished by said Tax Collector, setting forth the name, business and business address, and such other information as may be necessary in arriving at the amount of the tax due, except a person who has commenced business during the privilege year who shall file said return within 40 days after commencing business. Every person making a return shall certify the correctness thereof by affidavit and shall furthermore affix to said return, where applicable under the terms of this article, a copy of the previous year's federal income tax return.
The Supervisors of Richland Township are hereby authorized to appoint a Tax Collector to collect and receive the taxes, fines and penalties imposed by this article. The Tax Collector shall receive 3% for all amounts of taxes collected under the provisions of this article.
The tax hereby imposed shall be due and payable to the Tax Collector at the same time the aforesaid returns are required to be filed.
A. 
It shall be the duty of the Tax Collector to collect and receive the taxes, fines and penalties imposed by this article. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.
B. 
The Tax Collector is hereby charged with the administration and enforcement of the provisions of this article, 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 article, including provision for the examination and correction of returns, and payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the appropriate court or courts as in other cases provided.
C. 
The Tax Collector or his duly appointed representative or agent is hereby authorized to examine the books, papers and records of any return made, or, if no return was made, to ascertain the tax due. Every such taxpayer, or supposed taxpayer, is hereby directed and required to give the Tax Collector the means, facilities and opportunity for such examination and investigation as are hereby authorized.
Any information gained by the Tax Collector or any other official, agency or employee of the Township of Richland as a result of any returns, investigations, hearings or verifications required or authorized by this article shall be confidential, except in accordance with proper judicial order or as otherwise provided by law, and divulgence of any information so gained is hereby declared to be a violation of this article, which may be punishable by dismissal from office or employment.
A. 
The Tax Collector may sue for the recovery of taxes due and unpaid under this article.
B. 
If for any reason the tax is not paid when due in each year, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 1% per annum on the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and penalties herein imposed.
[Amended 1-4-2000 by Ord. No. 272]
Whoever makes any false or untrue statements on his return, or who refuses to permit inspection of the books, records or accounts on any business in his custody or control, when the right to make such inspection by the Tax Collector is requested, and whoever fails or refuses to file a return required by this article, shall, upon being found liable therefor in a civil enforcement proceeding commenced by the township before a District Justice, pay a fine of not more than $600, plus all court costs, including reasonable attorney's fees, incurred by the township in the enforcement of this article. No judgment shall be imposed until the date of the determination of the violation by the District Justice. If the defendant neither pays nor timely appeals the judgment, the township may enforce the judgment pursuant to the applicable Rules of Civil Procedure. Each day a violation exists shall constitute a separate offense. Further, the appropriate officers or agents of the township are hereby authorized to seek equitable relief, including injunction, to enforce compliance herewith.
A. 
Nothing contained in this article 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 not within the taxing power of the township under the Constitution of the United States and the Laws and Constitution of the Commonwealth of Pennsylvania.
B. 
If the tax or any portion thereof imposed upon any person under the provisions of this article shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania, the decision of the court shall not affect or impair the right to impose the taxes, or the validity of the taxes so imposed upon other persons as herein provided.