[Adopted 9-26-2002 by Ord. No. 2002-14[1]]
[1]
Editor’s Note: This ordinance superseded former Art. VIII, adopted 1-11-2000 by Ord. No. 2000-2.
This article shall be known and may be cited as the “Bristol Township Nonresidential Unit Tax Ordinance.”
A. 
The following words and phrases, when used in this article, shall have the meaning ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:
ASSOCIATION
Any partnership, limited partnership, or any other form of unincorporated enterprise owned or conducted by two or more persons.
BUILDING PERMIT
The permit, certificate, document, approval or authorization required by Bristol Township for a person to make improvements to real estate within the boundaries of Bristol Township.
CONSTRUCT
Any activity by a person in connection with the building, erection, assembling, fabrication, placing or affixing an improvement to real estate.
CONVERT
Any activity whereby an improvement to real estate not heretofore used as a nonresidential unit is changed to a nonresidential unit, or whereby the number of nonresidential units within are increased in number.
CORPORATION
A corporation or joint-stock association, organized under the laws of this commonwealth, the United States, or any other state, territory, or dependency, including, but not limited to, banking institutions.
COUNCIL
The Council of the Township of Bristol.
GROSS FLOOR AREA
The sum of the gross horizontal areas of the several floors of all buildings on the lot, measured from the exterior faces of exterior walls and from the center line of walls separating two buildings. The term shall include basements, elevator shafts and stairwells at each story, floor space used or mechanical equipment (with structural headroom of six feet, six inches or more), penthouses, attic space (whether or not a floor has actually been laid, providing structural headroom of six feet, six inches or more), interior balconies, and mezzanines. It shall not include stair and elevator penthouses or cellars unless said cellars are utilized for anything other than storage rooms, utility rooms, mechanical equipment rooms, etc.
MUNICIPALITY
Bristol Township.
NONRESIDENTIAL UNIT
A group of rooms within a structure separate and independent from other room groups within the same structure whether or not one or more facilities are shared by the occupants of other room groups, which is used for other than a residential dwelling. Nonresidential unit shall not include hospitals, churches, and educational institutions.
PERSON
Every natural person, association, corporation, partnership, condominium association, or cooperative. Whenever used in any clause prescribing or imposing a penalty, the term “person” as applied to associations or cooperatives shall mean the partners or members thereof and as applied to corporations, the officers thereof.
TAX
The tax imposed, assessed and levied by this article. TOWNSHIP—Bristol Township.
TREASURER
The Treasurer of Bristol Township.
B. 
Throughout this article, the singular shall include the plural and the masculine shall include the feminine and neuter.
[Amended 6-16-2011 by Ord. No. 2011-03; 11-17-2011 by Ord. No. 2011-07; 6-15-2006 by Ord. No. 2006-08]
A. 
Every person who applies for a building permit from Bristol Township to construct a nonresidential unit or to convert an improvement to real estate into a nonresidential unit within the Township shall pay for and respect the privilege of making such application and of the transaction regarding same, a tax at the rate set forth in Subsection D below. The tax provided for by this subsection shall be due and payable at the time of issuance of such permit.
B. 
There is hereby imposed a tax upon the privileges and transactions specified in Subsection A above at the rate of $0.25 for each square foot of gross floor area for each nonresidential unit to be constructed or to be added by conversion.
C. 
As among the various persons who are involved in the construction or conversion of improvements to real property subject to the tax imposed by this article, the obligation to pay the tax shall be upon the legal owner of the real estate upon which the construction or conversion takes place.
D. 
There is hereby imposed a tax upon the privileges and transactions specified in Subsection A above at the rate of $2 for each square foot of gross floor area for each nonresidential unit to be constructed or to be added by conversion.
E. 
No building permit shall be issued for any unit to be constructed or to be added by conversion until such time as the tax imposed by this article has been collected.
F. 
The tax imposed by Subsection D above shall be payable immediately after the effective date of this article at which time, if same is not paid, the provisions of § 180-87 of this article shall be applicable.
A. 
The Managing Director of the Township shall be and hereby is appointed the collecting agent for the collection of the tax.
B. 
The payment of the tax shall be evidenced by a receipt setting forth the date and amount of payment, the name of the payee, the location of the real property for which the tax is paid, the number of units, the building permit number, the gross floor area for the nonresidential units, and the signature of the collecting agent. Said tax shall be deposited promptly into the proper Township bank accounts.
C. 
The collecting agent is authorized and empowered to prescribe, adopt and promulgate rules, regulations and forms relating to any matter or thing pertaining to the administration and enforcement of this article and the collection of the tax, interest and penalties hereby imposed, and may appoint assistants to collect the tax and administer this article, subject to the approval of the Council. The Finance Director is hereby approved by the Council as an assistant.
All taxes imposed by this article not paid when due shall bear interest from the due date at the rate of 1 1/2% per month until paid.
A penalty of 10% is hereby imposed upon all taxes, which are unpaid more than 30 days after they are due and payable in accordance with the provisions of this article. Any penalties imposed pursuant to the terms of this section shall be a penalty upon the entire unpaid balance, which shall include the tax plus any accumulated interest to date.
All taxes imposed by this article, together with interest from due date and the penalty thereon, may be recovered as other debts of like character are not by law recoverable.
The tax, interest and penalty imposed by this article shall become a lien upon the real estate upon which there is a construction or conversation subject to the tax imposed by this article, the said lien to begin at the time when the tax is due and payable, and continue until the discharge by payment, or in accordance with law; and the Solicitor of the Township is authorized to file a tax claim for said tax in accordance with the provisions of the Municipal Lien Act of 1923, as amended and supplemented.[1]
[1]
Editor's Note: See 53 P.S. § 7101 et seq.
It shall be unlawful for any person to:
A. 
Obtain any building permit or commence or complete the construction of or conversion to any nonresidential unit without first having paid the tax imposed by this article; or
B. 
Obtain a certificate of occupancy without first having paid the tax imposed by this article; or
C. 
Fail, neglect or refuse to comply with or violate the rules and regulations prescribed, adopted and promulgated under the provisions of this article.
Whenever the requirements of this article are in conflict with other requirements of the ordinances of Bristol Township, the most restrictive, or those imposing the higher standards, shall govern.