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.[1]
[1]
Editor's Note: See 53 P.S. § 3501
et seq.
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:
Any activity carried on or exercised for gain or profit in
the City of Coatesville, including, but not limited to, the sale of
merchandise or other tangible personal property or the performance
of services.
The City of Coatesville.
The Director of Finance of the City of Coatesville.
Any individual, partnership, limited partnership, association
or corporation.
Any person subject to the payment of the tax imposed by this
article.
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.
Each taxpayer shall pay an annual tax of $75
as herein provided.
A.
Every person subject to the tax imposed by this article
shall forthwith register with the Collector and set forth his or her
name, address, business address and the nature of the business activity
in which he or she is engaged.
B.
Every person subject to the tax imposed by this article
who commences business subsequent to the beginning of the tax year
shall register within 30 days of commencing such business.
C.
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. Each applicant shall receive
a certificate of registration from the Collector which shall not be
assignable, and which must be displayed at every business location
or produced on demand.
A.
Every person subject to the tax imposed by this article
shall make a return no later than June 1 of each tax year, or within
30 days of registration for any taxpayer first liable for such tax
after June 1 of any tax year.
B.
Every return shall include a verification that the
statements made therein are true and correct and that any false statements
made therein are made subject to the penalties of 18 Pa. C.S.A. § 4904
relating to unsworn falsification to authorities.
A.
The amount of tax due shall be paid in full to the
Collector at the time of the filing of each return.
B.
If the tax imposed by this article shall not be paid
when due, a penalty of 10% of the amount of the tax due and unpaid
shall be added thereto, plus an additional 1% per month or fractional
part of a month until paid.
A.
It shall be the duty of the Collector to collect and
receive the taxes, fines and penalties imposed by this article. It
shall also be his or her duty to keep a record showing the amount
received by him from each person paying the tax and the date of such
receipts.
B.
The Collector is hereby charged with the administration
and enforcement of the provisions of this article, and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including provision for the examination, reexamination
and correction of returns and payments alleged or found to be incorrect,
or as to which an overpayment is claimed or found to have occurred,
and to make refunds where necessary. Any person aggrieved by any decision
of the Collector shall have the right to appeal to court as in other
cases provided.
C.
The Collector is hereby authorized to issue subpoenas,
if necessary, to compel the production of books, papers and records,
and the attendance of all persons before him, whether as parties or
witnesses, whom he or she believes to have knowledge of such receipts.
D.
The Collector is hereby authorized to examine the
books, papers and records of any taxpayer or supposed taxpayer, in
order to verify the accuracy of any return made or, if no return was
made, to ascertain the tax due. Every such taxpayer or supposed taxpayer
is hereby directed and required to give to the Collector the means,
facilities and opportunity for such examination and investigations
as are hereby authorized.
E.
The Collector may sue for the recovery of taxes due
and unpaid under this article, including late payment charges and
interest.
A.
Persons and businesses. Persons employed for a wage
or salary; nonprofit corporations or associations organized for religious,
charitable or educational purposes, agencies of the government of
the United States or of the Commonwealth of Pennsylvania and the business
of any political subdivision, or of any authority created or organized
under and pursuant to any act of assembly are exempt from the provisions
of this article.
B.
No such tax shall be assessed and collected on a privilege,
transaction, subject or occupation which is subject to a state tax
or license fee, and which tax or license fee has been held by the
Courts of Pennsylvania to be the basis for exemption from the imposition
of a business privilege or mercantile tax by a municipality.
C.
Utilities. No such tax shall be assessed and collected
on the gross receipts from utility service of any person or company
whose rates of service are fixed and regulated by the Pennsylvania
Public Utility Commission, or on any public utility service rendered
by any such person or company or on any privilege or transaction involving
the rendering of any such public utility service.
D.
Production and manufacture. No such tax shall be assessed
and collected on goods, articles and products or on by-products of
manufacture or on minerals, timber, natural resources and farm products,
manufactured, produced or grown in the City of Coatesville or on the
preparation or processing thereof for use or market or on any privilege,
act or transaction related to the business of manufacturing, the production,
preparation or processing of minerals, timber and natural resources
or farm products, by manufacturers, by producers and by farmers with
respect to the goods, articles and products of their own manufacture,
production or growth, or any privilege, act or transaction relating
to the business of processing by-products of the manufacturer, or
on the transportation, loading, unloading or dumping or storage of
such goods, articles, products or by-products.
E.
Any person subject to the business privilege tax imposed
by this article and who is also subject to and has paid the City of
Coatesville emergency and municipal services tax during any tax year
may deduct the amount of such emergency and municipal services tax
payment from the amount of tax imposed by this article for the same
tax year.[1]
F.
Persons otherwise subject to the business privilege
tax imposed by this article having gross receipts of less than $10,000
in any taxable year are exempt from the provisions of this article.
[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.
