This Article shall be known and may be cited
as the "Coatesville Business Privilege Tax Ordinance."
This Article is enacted under authority of the
Local Tax Enabling Act 511 of December 31, 1965, P.L. 1257, as amended.
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:
CITY
The City of Coatesville.
COLLECTOR
The Director of Finance of the City of Coatesville.
PERSON
Any individual, partnership, limited partnership, association
or corporation.
TAXPAYER
Any person subject to the payment of the tax imposed by this
article.
TAX YEAR
The twelve-month period from April 1 to March 30 of the following
year.
For the tax year beginning April 1, 1982, and
each tax year thereafter, the City hereby imposes an annual business
privilege tax in the manner and at the fees and rates hereinafter
set forth on every person engaging in any business, trade, occupation,
profession or other commercial activity in the City of Coatesville.
[Amended 11-27-2023 by Ord. No. 1578-2023]
Each taxpayer shall pay an annual tax of $80
as herein provided.
[Amended 3-25-1996 by Ord. No. 1012-96]
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 provisions of this article shall,
upon conviction in summary proceedings, be subject to a fine of not
more than $600 or a period of imprisonment not exceeding 90 days,
or both such fine and imprisonment, in addition to any other penalty
imposed by this article.