[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:
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]
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.
The period beginning January 1 and ending December 31 of
1972 and succeeding years.
Any act or instance of helping or benefiting another for
a consideration.
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.
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.
