[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:
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:
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Accountants
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Advertising and public relations agencies
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Agents
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Apartment and rooming house operators
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Architects
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Barbershop operators
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Beauty shop operators
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Bricklaying
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Brokers
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Cable television operators
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Carpentry
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Chemists
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Chiropractors
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Cleaning, pressing and dyeing establishment
operators
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Commission merchants
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Consultants
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Contractors or subcontractors engaged in the
alteration, building, construction, maintenance or repair of any kind
of real or personal property
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Dentists
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Electrical
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Employment agencies
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Engineers
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Equipment repair
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Factors
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Funeral directors
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Health services
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Heat and ventilating
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Hotel operators
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Insurance brokers and agents
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Laundry operators
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Lawyers
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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
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Management services of any kind pertaining to
any real or personal property situate within the Township
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Manufacturer's representatives
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Motel operators
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Nurses
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Operators for profit of hospitals and operators
for profit of nursing homes, extended-care facilities and homes for
the elderly
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Operators of places of amusement providing either
passive or active recreation
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Optometrists
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Osteopaths
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Parking lot and garage operators
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Pharmacists
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Physicians
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Plastering, drywall or insulation
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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
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Podiatrists
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Promoters
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Psychologists
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Public accountants
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Purveyors of health services
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Real estate brokers
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Real estate developers
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Repairers of electrical, electronic and automotive
machinery or equipment or other machinery and equipment and other
wares and merchandise
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Shoe repair shop operators
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Social workers
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Surgeons
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Tailors
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Teachers
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Therapists
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Travel agents
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Upholsterers
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Vending machine operators
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Ventilating
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Veterinarians
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Warehouse operators
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The License Tax Officer of the Township of Abington or his
duly authorized or deputized agents.
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.
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.
The term "gross receipts" shall not include:
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.
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.
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.
Sales tax due to the Commonwealth of Pennsylvania.
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.
Any act or instance of helping or benefiting another for
consideration.
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]
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."
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.
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]
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.
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.
This article has been enacted under the authority
of the Local Tax Enabling Act, 53 P.S. § 6901 et seq.
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]
This new Article II shall take effect and be in force for all tax years commencing after December 31, 1986.
