[Adopted 1-8-1980 by Ord. No. 1024]
This ordinance shall be known and may be cited
as the "Springfield Business Privilege Tax Ordinance."
The following words and phrases as used in this
ordinance shall have the meanings ascribed to them in this section,
unless the context clearly indicates a different meaning. The masculine
includes the feminine, the singular includes the plural and the plural
includes the singular.
All businesses, trades, occupations and professions in which
there is offered any service or services to the general public or
a limited number thereof, including but not limited to financial business
and those enterprises engaged in by hotel operators, motel operators,
office and/or residential apartment building operators, parking lot
and garage operators, warehouse operators, lessors of tangible personal
property, physicians and surgeons, osteopaths, podiatrists, chiropractors,
veterinarians, optometrists, pharmacists, lawyers, dentists, engineers,
architects, chemists, certified public accountants, public accountants,
funeral directors, promoters, agents, brokers, manufacturer's representatives,
advertising and public relations agencies, real estate brokers, insurance
brokers and agents, cable television operators, operator of places
of amusement providing either passive or active recreation, vending
machine operators, barbershop operators and beauty shop operators,
cleaning, pressing and dyeing establishment operators, laundry operators,
shoe repair shop operators, tailors, upholsterers, electrical, plastering,
bricklaying, carpentry, heat, ventilating, 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, repairers
of electrical, electronic and automotive machinery and equipment or
other machinery and equipment and other wares and merchandise.
The services and transactions of banks and bankers, trust,
credit and investment companies, holding companies, dealers and brokers
in money, credits, commercial paper, bonds, notes, securities and
stocks and monetary metals, factors and commission merchants.
Includes the gross amount of cash, credits or property of
any kind or nature received in both cash and credit transactions allocable
or attributable to the Township by reason of any sale made (including
resales of goods, wares or merchandise taken by a dealer as a trade-in
or as part payment for other goods, wares and merchandise), service
rendered (including labor and any materials employed in or becoming
part of the service) or commercial or business transactions in connection
with any business, trade, occupation or profession. "Gross receipts"
shall not include:
(Reserved)[1]
In the case of any service, the receipts from
that part of the performance or rendering of any service which occurred
outside the Township.
[Amended 2-9-1988 by Ord. No. 1179]
(Reserved)[2]
In the case of a financial business, the cost
of securities and other property sold, exchanged, paid at maturity
or redeemed and monies or credits received in repayment 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 transaction paid by him to
another broker on account of a purchase or sale contract initiated
by or exercised or cleared in conjunction with such other broker.
Sales from dealer to other dealers in same line.
[Repealed 1-29-1981 by Ord. No. 1042]
Includes both the owner of a hotel, motel, office and/or
residential apartment building, parking lot, garage or warehouse and
any person the owner may engage for hire to supervise the operation
of such hotel, motel, apartment building, parking lot, garage or warehouse.
Any individual, partnership, limited partnership, association,
corporation, trust or other legally recognizable entity, except such
as are wholly exempt from taxation under the Act of December 31, 1965,
P.L. 1257,[3] as amended. Persons exempted from taxation under this
ordinance shall include agencies of the Government of the United States
or of the Commonwealth of Pennsylvania or political subdivisions thereof,
and nonprofit corporations 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 ordinance.
The Township Secretary of the Township of Springfield or
a designee named by the Township through its Board of Commissioners.
Any act or instance of helping or benefiting another for
a consideration.
The twelve-month period beginning the first day of January.
Any business, trade, occupation or profession that is conducted
at one location for less than 60 consecutive calendar days.
The Township of Springfield.
[1]
Editor's Note: Former Subsection A, which
dealt with goods delivered outside of Township, was repealed 1-29-1981
by Ord. No. 1042.
[2]
Editor's Note: Former Subsection C, which
dealt with allowances for trade-ins, was repealed 1-29-1981 by Ord.
No. 1042.
[3]
Editor's Note: See 53 P.S. § 6901
et seq.
[Amended 1-29-1981 by Ord. No. 1042; 9-8-2015 by Ord. No.
1560]
The annual license for every person desiring to engage in or to begin to engage in a business, trade, occupation or profession at an actual place of business in the Township shall, on or before the 15th day of January of the tax year or prior to commencing business in such tax year, make application for registration in each place of business in the Township, and if such person bas no actual place of business within the Township, then by registration with the Secretary. Such registration shall be made by the completion of an application furnished by the Secretary and the payment of a fee as indicated in Chapter 40, Fee Schedule, shall be charged for each person conducting a service. Each application for registration shall be signed by the applicant, and, in the case of an association or partnership, by a member or partner thereof and, in the case of a corporation, by an officer thereof or by the authorized person of any other legal entity. Each applicant shall receive a certificate of registration from the Secretary which 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 Secretary for a new certificate, for which a fee as indicated in Chapter 40, Fee Schedule, shall be charged. Such certificate shall be conspicuously posted at each place of business within the Township at all times.
[Amended 1-29-1981 by Ord. No. 1042[1]]
Every person engaging in a business, trade,
occupation or profession in the Township in which there is offered
any service or services to the general public or a limited number
thereof shall pay an annual business privilege tax for general Township
purposes for the year beginning January 1, 1981, and for each tax
year thereafter at the rate of three mills on each person's gross
receipts.
[1]
Editor's Note: This ordinance also provided
that revenues collected thereunder shall be appropriated equally between
any administrative department, the Buildings and Grounds Maintenance
Department and the Police Department.
[1]
Editor's Note: Former § 129-57,
Exemption, was repealed 1-29-1981 by Ord. No. 1042.
Computation of estimated and actual gross receipts
shall be made in the following manner:
A.
The estimated gross receipts for any tax year of any
person, subject to the payment of the tax hereby imposed, who has
commenced business at least a full year prior to January 1 of that
tax year shall be the actual gross receipts of that person during
the 12 months preceding such January 1.
B.
The estimated gross receipts for any tax year of any
person subject to the payment of the tax hereby imposed who has commenced
business less than one full year prior to January 1 of that tax year
shall be computed 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.
C.
The estimated gross receipts for any tax year of any
person subject to the payment of the tax hereby imposed who commences
business subsequent to January 1 of that tax year shall be computed
for that tax year by multiplying such person's actual gross receipts
for the first month of business by the number of months remaining
in the tax year.
D.
Every person subject to the payment of the tax hereby
imposed who engages in business which is temporary, seasonal or itinerant
by its nature shall compute gross receipts upon such person's actual
gross receipts during the tax year.
A.
Every return as hereinafter required by this section shall be made upon a form furnished by the Secretary and in accordance with such regulations as may hereafter be issued by the Township pursuant to § 129-61H hereof. Every person making such return shall certify the correctness thereof under the penalties of perjury.
B.
Every person subject to the tax imposed by this ordinance
who has commenced business at least one full year prior to the beginning
of the tax year shall, on or before the 31st day of May following,
file with the Township a return setting forth such person's name,
business and business address and such information as may be necessary
to compute the actual gross receipts of such person during the preceding
year and the amount of tax estimated to be due.
[Amended 2-14-1984 by Ord. No. 1087]
C.
Every person subject to the tax imposed by this ordinance
who has commenced business less than one full year prior to the beginning
of the tax year shall, on or before the 31st day of May following,
file with the Township a return setting forth such person's name,
business and business address and such other information as may be
necessary to compute the actual gross receipts of such person during
the preceding year and the amount of tax estimated to be due.
[Amended 2-14-1984 by Ord. No. 1087]
D.
Every person subject to the tax imposed by this ordinance
who commences business subsequent to the beginning of the tax year
shall, within 40 days from the date of commencing such business, file
with the Township a return setting forth such person's name, business
and business address and such other information as may be necessary
to compute the actual gross receipts of such person during the first
month of business and the amount of tax estimated to be due.
E.
Every person subject to the payment of the tax imposed
by this ordinance who engages in a business which is temporary, seasonal
or itinerant by its nature shall, within seven days from the date
of completion of such business, file with the Township 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 tax due.
F.
At the end of the tax year and on or before May 31
of the following year, every person subject to the tax hereby imposed
shall make a final return to the Township of the actual gross receipts
of the taxpayer during the period for which the taxpayer is subject
to the tax. Such final return shall state the amount of the gross
receipts as set forth in the first return, the amount of tax paid
at the time of filing the first return and the amount of tax due upon
the final computation.
[Amended 2-14-1984 by Ord. No. 1087]
B.
At the time of filing the final return, if the full
amount of 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 first return on the estimated computation and the amount
of the tax finally shown to be due.
C.
Any person subject to the payment of a business privilege
tax under the provision of this ordinance and who is also subject
to and has paid the Springfield Township occupational privilege tax
during any tax year may deduct the amount of such occupational privilege
tax payment from the amount of tax due and owing for that tax year
under the provisions of this ordinance.
D.
(Reserved)
E.
In all cases where a person subject to the tax shall
have no permanent place of business within the Township or engages
in business which is temporary, seasonal or itinerant by its nature,
that person shall be obligated to pay the Township the amount of tax
on the estimated gross receipts thereof prior to engaging in a taxable
business, trade, occupation or profession within the Township.
[Added 4-12-1984 by Ord. No. 1091]
A.
It shall be the duty of the Secretary to collect and
receive the taxes, fines and penalties imposed by this ordinance.
It shall also be the duty of the Secretary to keep a record showing
the amount of the tax received and the date of payment. A receipt
shall be given to the person paying the tax.
B.
If the Secretary is not satisfied with the return
and payment of tax made by any taxpayer or supposed taxpayer under
the provisions of this ordinance, the Secretary is hereby authorized
and empowered to make a determination of the tax due by such person,
based upon the facts contained in the return or upon any information
that shall come into the Secretary's possession, and for this purpose
the Secretary or the deputy or authorized agent of the Secretary is
authorized to examine the books, papers and records of any such person
to verify the accuracy of any return or payment made under the provisions
hereof or to ascertain whether the taxes imposed by this ordinance
have been paid.
C.
The Secretary is hereby authorized and directed to
make and keep such records, prepare such forms and take such other
measures as may be necessary or convenient to carry this ordinance
into effect, and may, in his discretion, require reasonable deposits
to be made by persons who engage in a business which is temporary,
seasonal or itinerant by its nature.
D.
If any taxpayer or supposed taxpayer shall neglect
or refuse to make any return and payment of tax required by this ordinance,
or if, as a result of an investigation by the Secretary, a return
is found to be incorrect, the Secretary shall have the power to estimate
the tax due by such person and determine the amount due for taxes,
penalties and interest thereon.
E.
The burden is hereby imposed upon any person claiming
an exemption from the payment of the tax hereby imposed to prove by
clear and convincing evidence his legal right to such exemption.
F.
If the final return of the taxpayer shows an overpayment
of the tax by reason of the fact that the gross receipts as stated
in the estimated computation were more than the actual gross receipts
of the taxpayer for the year or by reason of the fact that the taxpayer
did not continue to engage in business throughout the year, the Secretary
shall refund to the taxpayer the amount of such overpayment, which
shall be the difference between the amount of tax paid upon the filing
of the first return and the amount of the tax finally shown to be
due.
G.
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 judicial order.
H.
The Secretary is hereby authorized to make rules and
regulations consistent with the provisions of this ordinance relating
to the interpretation or application of any section of this ordinance
or to any matter affecting the administration and enforcement of this
ordinance, including provision for the reexamination and correction
of returns and the adjustment or refund of any overpayment of tax.
[Amended 7-10-1990 by Ord. No. 1230]
All taxes due and unpaid under this ordinance
shall be recoverable by the Township Solicitor as other debts due
the Township are now or may hereafter be by law recoverable. Where
suit is brought for the recovery of any such tax, interest and penalties,
the person liable therefor shall, in addition, be liable for the legal
costs of collection and/or attorney's fees incurred by Springfield
Township.
[Amended 2-14-1984 by Ord. No. 1087]
All taxes under this ordinance shall bear interest
at a rate of either 1% per month or fractional part of a month from
the day they are due and payable until paid or the rate on an annual
basis based on 100% of the adjusted prime rate charged by private
sector banks as shall be quoted to large businesses as the same shall
be determined by the Board of Governors of the Federal Reserve System
during April of the year that the tax is due and payable, and whichever
rate is higher shall be added to the tax due and owing. If any taxpayer
shall neglect or refuse to make any return or payment as herein required,
an additional 10% of the amount of the tax shall be added by the Secretary
and collected.
All taxes, interest and penalties received,
collected or recovered under the provisions of this ordinance shall
be paid into the Treasury of the Township for the use and benefit
of the Township.
A.
Nothing contained in this ordinance shall be construed
to empower the Township to levy and collect the taxes hereby imposed
on any person or any business, trade, occupation or profession or
any portion of any business, trade, occupation or profession 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.
It is not the intention of the Board of Commissioners
in adopting this ordinance to impose, nor should any portion of this
ordinance be construed to mean that the Board of Commissioners has
imposed by adopting this ordinance, a room tax on hotels or motels
in the Township of Springfield, or any other tax which is an invalid
duplication of any tax imposed by the Commonwealth of Pennsylvania.
Rather, all taxes imposed by this ordinance are taxes on the privilege
of conducting businesses, trades, occupations and professions, including
the business of operating a hotel or motel.
C.
It is the intent of the Board of Commissioners to
impose a tax on the privilege of conducting the business of operating
an office and/or residential apartment building, and the renting of
space to tenants of such buildings shall be deemed to be the minimum
sufficient activity to constitute the conduct of a business under
the terms of this ordinance, and such minimum activity shall not be
deemed to be merely preserving the asset of the property.
The provisions of this ordinance are severable,
and if any of its provisions or exemptions shall be held to be illegal,
invalid or unconstitutional, or invalid or unconstitutional as to
any part of the period designated herein as the license year, the
decisions of any court shall not affect or impair any of the remaining
provisions of this ordinance or affect or impair its application as
to any other part of said license year. It is hereby declared to be
the intent of the Board of Commissioners that this ordinance would
have been adopted if such illegal, invalid or unconstitutional provision
or exemption had not been included herein.
Any person, as defined in this ordinance, 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 ordinance
shall, upon conviction thereof before a District Justice, be sentenced
to pay a fine or penalty of $300 and costs of prosecution for each
offense, to be collected as like fines or penalties and costs are
now by law collectible. The fine or penalty imposed by this section
shall be in addition to any other penalty imposed by this ordinance.
Nothing in this ordinance shall be construed
to affect any suit or proceeding pending in any court, or any rights
acquired or liability incurred, or any cause or causes of action acquired
or existing prior to its adoption, nor shall any just or legal right
or remedy of any character be lost, impaired or affected by this ordinance.
A.
This ordinance shall take effect and be in force from
and after its approval as required by law.
B.
In the event that this ordinance takes effect after the beginning of a tax year, the tax imposed by § 129-56 hereof shall be imposed on the gross receipts for that portion of the tax year commencing with the effective date of this ordinance, and the estimated gross receipts determined under §§ 129-58A, B and C of this ordinance shall be apportioned accordingly.
This ordinance has been adopted under the authority
of the Local Tax Enabling Act of the General Assembly of the Commonwealth
of Pennsylvania, approved December 31, 1965, P.L. 1257,[1] as amended.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
