[Adopted 12-29-1986 by Ord. No. 1622[1]]
[1]
Editor's Note: This ordinance also provided for the repeal of former Art. II, Business Privilege Tax, adopted 11-13-1969 by Ord. No. 1267, as amended.
The following terms, words or phrases as used in this article shall have the meanings set forth below unless the context clearly indicates a different meaning:
BUSINESS, TRADE, OCCUPATION AND PROFESSION
Carrying on or exercising, whether for gain or profit or otherwise, within the Township any trade, business, including but not limited to financial business as herein defined, profession, vocation, service, construction, communications or commercial activity or rendering services from or attributable to a bona fide office or place of business within the Township. Such term shall include, without being limited to service or services rendered by any person as enumerated below:
Accountants
Advertising and public relations agencies
Agents
Apartment and rooming house operators
Architects
Barbershop operators
Beauty shop operators
Bricklaying
Brokers
Cable television operators
Carpentry
Chemists
Chiropractors
Cleaning, pressing and dyeing establishment operators
Commission merchants
Consultants
Contractors or subcontractors engaged in the alteration, building, construction, maintenance or repair of any kind of real or personal property
Dentists
Electrical
Employment agencies
Engineers
Equipment repair
Factors
Funeral directors
Health services
Heat and ventilating
Hotel operators
Insurance brokers and agents
Laundry operators
Lawyers
Lessor's leasing of real and tangible personal property for commercial or residential purposes, except only the leasing of a single personal residence within the Township for not more than a one-year term by a person domiciled within the Township
Management services of any kind pertaining to any real or personal property situate within the Township
Manufacturer's representatives
Motel operators
Nurses
Operators for profit of hospitals and operators for profit of nursing homes, extended-care facilities and homes for the elderly
Operators of places of amusement providing either passive or active recreation
Optometrists
Osteopaths
Parking lot and garage operators
Pharmacists
Physicians
Plastering, drywall or insulation
Plumbing and painting contractors engaged in the class of heavy building or other construction of any kind or in the alteration, maintenance or repair thereof
Podiatrists
Promoters
Psychologists
Public accountants
Purveyors of health services
Real estate brokers
Real estate developers
Repairers of electrical, electronic and automotive machinery or equipment or other machinery and equipment and other wares and merchandise
Shoe repair shop operators
Social workers
Surgeons
Tailors
Teachers
Therapists
Travel agents
Upholsterers
Vending machine operators
Ventilating
Veterinarians
Warehouse operators
COLLECTOR
The License Tax Officer of the Township of Abington or his duly authorized or deputized agents.
FINANCIAL BUSINESS
Services and transactions rendered by banks, bankers, trust companies, credit and investment banking companies, holding companies, dealers or brokers in bonds, credits, commercial paper, insurance, money, notes, securities and stocks, commodities, options and monetary metals.
GROSS RECEIPTS
A. 
All gross receipts of cash, credits or property of any kind or nature received in cash or credit transactions, attributable to the Township without regard to whether such receipts are derived from inside or outside the Township and regardless of taxpayer's method of accounting, for services rendered by any business, trade, occupation or profession, whether for gain or profit or otherwise, without deductions for the cost of property sold, materials used, labor, services or other cost, interest, discount paid or any other expenses, except as hereinafter excluded.
B. 
The term "gross receipts" shall not include:
(1) 
In the case of a financial business, the cost of securities and other property sold, exchanged, paid at maturity or redeemed or money received in payment of advances, credits and loans, not to exceed the principal amount of such advances, credits and loans, and deposits.
(2) 
In the case of a broker, any portion of the fees or commissions with respect to any transactions paid by him to another broker, underwriter or insurer on account of a purchase or sale of a contract for goods or commodities or an insurance contract initiated by or exercised or cleared in conjunction with such other broker.
(3) 
In the case of a real estate developer or contractor, the amounts paid to contractors or subcontractors who have registered to do business in the Township and to the extent such payees make timely payments of the tax on such gross receipts.
(4) 
Sales tax due to the Commonwealth of Pennsylvania.
PERSON
Any individual, partnership, limited partnership, joint venture, association, syndication, corporation or any other entity or taxpayer of any kind engaged in a business, trade, occupation or profession within the limits of the Township.
SERVICE
Any act or instance of helping or benefiting another for consideration.
TAX COLLECTOR
Until January 6, 2014, the duly elected Treasurer of the Township of Abington; and on and after January 6, 2014, the duly elected Tax Collector of the Township of Abington.
[Added 5-9-2013 by Ord. No. 2050]
TAX YEAR
The twelve-month period beginning the first day of January or, in the case of a person commencing business any day after the first day of January, the first day in the "tax year" in which a person commences a business, trade, occupation or profession in the Township, and ending the 31st day of December immediately following in such "tax year."
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business, trade, occupation or profession that is conducted or carried on within the limits of the Township for less than 30 consecutive business days during the tax year.
TOWNSHIP
The Township of Abington, a first class Township.[1]
[1]
Editor’s Note: The former definition of “Treasurer,” which immediately followed this definition, was repealed 5-9-2013 by Ord. No. 2050.
Every person desiring to engage in a business, trade, occupation or profession within the limits of the Township on or after the first day of January of the tax year or prior to commencing business in such tax year shall make application for registration for each place of business or office in the Township, but if such person has no place of business or office within the Township, such person shall file one registration with the Collector before transacting any business within the Township. Such registration shall made on a form prescribed by the Treasurer and filed with the Collector, upon payment of a fee of $10. Each application for registration shall be signed by the applicant, if a natural person; and, in the case of an association or a partnership, by a member or partner thereof; and, in the case of a corporation, by an officer thereof. Such certificate of registration shall not be assignable. In the case of loss, defacement or destruction of any certificate, the person to whom the certificate was issued shall apply to the Collector for a new certificate, for which a fee of $0.50 shall be charged. Such registration fee shall be payable without regard to liability for payment of the tax imposed by this article.
A. 
All persons required to pay a business privilege tax under the provisions of this article shall be exempted from paying such tax to the extent that gross receipts are derived from the sale of goods, wares and merchandise subject the Mercantile License Tax Ordinance No. 1266,[1] as amended from time to time. The Tax Collector shall have the authority to promulgate opinions, rulings and regulations or seek the opinion of the Township's Solicitor in determining which tax is to apply and the portion of the transaction which is to be subject to such taxes.
[Added 5-9-2013 by Ord. No. 2050]
[1]
Editor's Note: See Art. I, Mercantile License Tax.
B. 
Agencies of the government of the United States or of the Commonwealth of Pennsylvania, or political subdivisions thereof, or nonprofit corporations or trusts or associations organized solely and exclusively for religious, educational or charitable purposes and not conducting any regular or established business competing commercially with any person subject to the tax imposed by this article, provided that such exempt or nonprofit corporation or entity is also exempt from income tax under the Internal Revenue Code of 1954, as amended, or comparable provisions thereof, shall be exempt from tax under this article.
C. 
The first $2,500 of gross receipts for each tax year commencing after December 31, 1986, shall be exempt from tax.
A. 
There is imposed on every person exercising the privilege of carrying on a business, trade, occupation or profession from or within the limits of the Township an annual business privilege tax on gross receipts for each tax year beginning January 1, 1987, and each year thereafter at the rate of four mills on such person's gross receipts for such year, payable on or before the 15th day of April in the year immediately following.
[Amended 3-12-1987 by Ord. No. 1625]
B. 
All taxes and estimated taxes due and payable under this article shall bear interest at the rate of 10% per year or daily fractional part of a year from the day they are due and payable until paid.
[Amended 12-14-2006 by Ord. No. 1942[1]]
[1]
Editor's Note: This ordinance also provided an effective date of 1-1-2007.
C. 
(Reserved).[2]
[2]
Editor's Note: Former Subsection C, Penalty, was repealed 3-12-1987 by Ord. No. 1625.
A. 
In addition to the annual tax provided in this article, every person shall pay an estimated business privilege tax at the rate of four mills of the annual estimated gross receipts for the current tax year in which engaged in a business, trade, occupation or profession within the limits of the Township, which estimated tax shall be computed as hereinafter provided.
B. 
The following subsections provide for computation of the annual tax on estimated gross receipts, as the case may be:
(1) 
Every person subject to the payment of the estimated tax hereby imposed who has commenced business at least a full year prior to January 1 of the tax year shall compute estimated gross receipts upon such person's actual gross receipts during the 12 months preceding such January 1.
(2) 
Every person subject to the payment of the estimated tax hereby imposed who has commenced business less than one full year prior to such January 1 shall compute estimated gross receipts by multiplying by 12 the monthly average of such person's actual gross receipts during the months while engaged in business prior to such January 1.
(3) 
Every person subject to the payment of the estimated tax hereby imposed who commences business subsequent to such January 1 shall compute gross receipts for the tax year upon such person's gross receipts for the first complete month of business multiplied by the number of months remaining in the tax year.
(4) 
Every person subject to the payment of the estimated tax hereby imposed who engages in business which is temporary, seasonal or itinerant by its nature shall compute estimated gross receipts upon such person's actual gross receipts during the tax year.
C. 
Every person subject to the estimated tax hereby imposed shall make a return and pay the estimated tax to the Tax Collector based on the estimated gross receipts of the taxpayer on or before April 15 of the current year, in the case of the taxpayer described in preceding Subsection B(1) and (2), and within 60 days of the current year after commencing to engage in business, trade, occupation or profession in the case of taxpayer described in preceding Subsection B(3) and (4).
[Amended 3-12-1987 by Ord. No. 1625; 5-9-2013 by Ord. No. 2050]
A. 
Every return and estimated return as required by this article shall be made upon a single combined form furnished by the Tax Collector with appropriate instructions to facilitate computation of the tax and copies of federal income tax returns to facilitate collection of this tax if required by the Tax Collector. Every person making such returns shall certify to the correctness thereof by signing such return under penalties of perjury.
[Amended 5-9-2013 by Ord. No. 2050]
B. 
Every person subject to the tax imposed by this article who has commenced business at least one full year prior to the beginning of the tax year shall, on or before the 15th day of the April following, file with the Tax Collector a return setting forth such person's name, business and business address and such other information as may be necessary to compute the annual gross receipts of such person during the preceding year and the amount of tax estimated to be due.
[Amended 5-9-2013 by Ord. No. 2050]
C. 
If any person required to make a return under the provisions of this article, on behalf of any employer, shall neglect or refuse to make any return as herein required, such person shall be personally liable for a penalty in an amount equal to 10% of the tax due. Such failure to file a return as required hereunder shall be a summary offense, and, upon conviction thereof, the person responsible for filing such returns on behalf of a taxpayer shall be liable for such penalty in the same manner as a taxpayer is liable therefor.
[Added 3-12-1987 by Ord. No. 1625]
D. 
Every person subject to the payment of the tax imposed by this article who engages in a business which is temporary, seasonal or itinerant by its nature shall, within seven days from the date of winding up of such business, file with the Tax Collector a return setting forth such person's name, business and business address and such information as may be necessary in arriving at the actual gross receipts of such person during such period and the amount of the tax due.
[Amended 5-9-2013 by Ord. No. 2050]
E. 
The Collector is authorized to grant extensions of time not to exceed 120 days pursuant to written requests received on or before the due date of such returns.
A. 
At the time required for the filing of any tax return or estimated tax return hereunder, the person required to make the same shall pay the tax and/or estimated tax shown to be due on such return, without regard to any extension of time granted by the Tax Collector for the filing of returns.
[Amended 5-9-2013 by Ord. No. 2050]
B. 
At the time of making the final return, if the full amount of the tax due by the taxpayer for the tax year has not been paid, the taxpayer shall pay the remaining balance of the tax, which shall be the difference between the amount of the tax paid at the time of making the estimated return on the estimated gross receipts and the amount of tax shown to be finally due on the actual gross receipts for the tax year.
C. 
The Tax Collector is not authorized to grant extensions of time in which to make payment of tax or estimated tax due as provided herein or to waive or abate the interest due thereon.
[Amended 5-9-2013 by Ord. No. 2050]
[Amended 5-9-2013 by Ord. No. 2050]
A. 
It shall be the duty of the Tax Collector to collect and receive the taxes, interest, penalties and costs imposed hereunder. It shall also be the duty of the Tax Collector to keep an appropriate assessment record for each tax year showing the name and address of taxpayer, the amount of the tax due, the amount received and the date of payment(s).
B. 
If no return is filed or if the Tax Collector is not satisfied with the return and payment of tax required under the provision of this article, the Tax Collector is hereby authorized and empowered to prepare and send, by certified or registered mail, a notice of proposed deficiency to the taxpayer's last known address, based upon the facts contained in the return or upon such information and belief as is available to the Tax Collector. For this purpose, the Tax Collector or the Deputy Tax Collector or authorized agent of the Tax Collector is authorized to request, examine, and obtain from any person legible copies of the books, papers, records and federal and state income tax returns of such person reasonably necessary to verify the accuracy of any return required to be made under the provisions hereof. Notwithstanding any other provision of this article, any person who shall refuse to allow such examination or to provide said legible copies shall be guilty of a summary offense, and upon conviction before a district justice, shall be sentenced to pay a fine of not less than $100 nor more than $600, together with the court costs, for each offense. Each day that a person refuses to allow such inspection shall constitute a separate and distinct offense. The taxpayer shall have 30 days from the date of such notice of proposed deficiency in which to file a protest thereto.
[Amended 6-13-2002 by Ord. No. 1879]
C. 
Upon receipt of the taxpayer's protest or if any person shall neglect, fail or refuse to file a protest to the Collector's notice of proposed deficiency, then at any time following the expiration of 30 days subsequent to the date of notice of proposed deficiency, the Tax Collector may prepare such returns and assess and levy the tax estimated to be due, plus interest and penalty due as provided herein.
D. 
If any person fails to sign any return prepared by the Tax Collector or required by law at the time prescribed therefor or makes, willfully or otherwise, a false, incorrect or fraudulent return, the Tax Collector shall enter the amount of tax, interest and penalty due on the assessment roll and may thereafter collect such sums as provided by law.
E. 
Any returns so submitted and subscribed as provided herein shall be prima facie good and sufficient for all legal purposes, and the taxpayer shall have the burden of proof in any legal proceeding to rebut, by clear and convincing evidence, the Tax Collector's assessment.
F. 
Any information contained on the returns of a taxpayer and any information obtained as a result of the examination of the books and records of the taxpayer shall be confidential, except for official purposes and except for purposes of pursuing the judicial remedies available to the Tax Collector.
G. 
The Tax Collector may enter into such agreements, compacts or covenants with authorities of other political subdivisions of the Commonwealth of Pennsylvania for the purpose of achieving uniformity of tax insofar as practicable and with the Secretary of the Treasury of the United States for access to United States tax returns for the purpose of collecting the tax hereby imposed.
A. 
In addition to all other remedies provided by law, the Tax Collector shall have the power to collect unpaid taxes due under this article from any persons owing such taxes by commencing a civil action after the assessment procedure provided in § 152-24.
[Amended 5-9-2013 by Ord. No. 2050]
B. 
To each judgment obtained for such taxes, interest and penalty as herein provided, there shall be added a civil fine of 10% of the tax, together with costs of the suit and reasonable attorney's fees incurred by the Township, as provided in the Local Tax Collection Act, Act of May 25, 1945, P.L. 1050, § 21, 72 P.S. § 5511.21 et seq.
C. 
Any person, as defined in this article, or any officer, agent, servant or employee thereof who shall fail, neglect or refuse to comply with any of the terms or provisions of this article shall, upon a finding thereof, before a District Magistrate, be required to pay a civil fine of not less than $25 nor more than $300 and costs of suit for each offense, to be collected as other fines and costs are by law collectible.
D. 
All taxes, interest, penalties and fines, costs of suit and reasonable attorney's fees received, collected or recovered by the Tax Collector under the provisions hereof shall be paid into the treasury of the Township.
[Amended 5-9-2013 by Ord. No. 2050]
A. 
Any person claiming any exemption from the provisions of this article or denying liability for any tax imposed hereunder shall have the burden of proof.
B. 
Every person subject to or considered by the Tax Collector to be subject to the tax imposed by this article shall make his books, papers, records and federal income tax returns or copies thereof available to the Tax Collector at any reasonable time and place requested in writing by the Tax Collector or his deputy or authorized agent in order to enable such Tax Collector or his deputy or authorized agent to make examination thereof as may be necessary to verify the accuracy of any return or payment of the tax required by this article. However, written request or demand for any records of a taxpayer shall not be deemed a condition precedent for commencement of any judicial proceeding by the Tax Collector against a taxpayer.
[Amended 5-9-2013 by Ord. No. 2050]
A. 
Nothing contained in this article shall be construed to empower the Township to assess, 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 Constitution and laws of the Commonwealth of Pennsylvania.
B. 
The Tax Collector is hereby authorized to make rules and regulations consistent with the provisions of this article relating to the interpretation or application of any section thereof or with respect to any matter affecting the administration and enforcement of this article, including provision for the examination, correction of returns and the adjustment or refund of any overpayment of tax within the time provided by law.
[Amended 5-9-2013 by Ord. No. 2050]
[Amended 5-9-2013 by Ord. No. 2050]
If the taxpayer makes an overpayment of tax under this article and submits a claim for refund in writing to the Tax Collector on or before the expiration of two years following the due date for the return specified herein with regard to extensions, the Tax Collector shall refund to the taxpayer the amount of such overpayment, which shall be the difference between the amount of tax paid for the year in question and the amount of the tax finally shown to be due. The Tax Collector shall have the power to credit such overpayment to any deficiencies of tax, interest, penalties or civil fine due for any other years, under this article, or any other taxes owed to the Township by the taxpayer.
A. 
The provisions of this article are severable, and, if any section, sentence, clause, part or provision thereof shall be held illegal, invalid or unconstitutional by any court of competent jurisdiction, such decision of the court shall not affect or impair the remaining sections, sentences, clauses, parts or provisions of this article. It is hereby declared to be the intent of the Board that this article would have been adopted if such illegal, invalid or unconstitutional section, sentence, clause, part or provision had not been included therein.
B. 
Nothing in this Article II or in Chapter 152 of the Code of the Township of Abington, as hereby amended, shall be construed to affect any suit or proceeding pending in any court, or any claim or rights acquired or liability incurred, or any cause or causes of action existing under said Chapter 152 of the Code of the Township of Abington in effect prior to this amendment, and all provisions of the business privilege tax for years prior to January 1, 1987, shall remain in full force and effect.
[Amended 3-12-1987 by Ord. No. 1625]