[Adopted 12-30-1974 by Ord. No. 899; amended in its entirety 3-8-2005 by Ord. No. 2329]
[1]
Editor's Note: Ord. Nos. 2444 and 2453, regarding business
tax assistance for new businesses that expired by the 2015 tax year,
are on file in the Municipality offices.
This shall be known and may be cited as the "Business Tax Ordinance."
As used in this article, unless the context indicates clearly
a different meaning, the following words and phrases shall have the
meanings set forth below:
Carrying on or exercising, whether for gain or profit or
otherwise, within the Municipality of Monroeville any trade or business,
including but not limited to financial business as hereinafter defined,
profession, vocation, service, the rental of personalty and/or realty,
construction, communication or commercial activity, making sales to
persons or rendering services from or attributable to a Monroeville
office or place of business.
The calendar year of 1979 and each calendar year thereafter.
The services and transactions of banks and bankers, trust,
credit and investment companies, where not prohibited by law, holding
companies, dealers and brokers in money, credits, commercial paper,
bonds, notes, securities and stocks, monetary metals, factors and
commission merchants.
Cash, credits or property of any kind or nature received in
or allocable or attributable to the Municipality of Monroeville from
any business or by reason of any sale made, including the resale of
goods, wares or merchandise taken by a dealer as a trade-in or as
part of payment for other goods, wares or merchandise or services
rendered or commercial or business transactions, and within the Municipality
of Monroeville, without deduction therefrom on account of the cost
of property sold, materials used, labor service or other cost, interest
or discount paid or any other expense.
"Gross receipts" shall exclude:
The amount of any allowance made for goods, wares or merchandise
taken by a dealer as a trade-in or as part of payment for other goods,
wares and merchandise in the usual and ordinary course of his business.
In the case of a financial business, the cost of securities
and other property sold, exchanged, paid at maturity or redeemed and
moneys or credits received in repayment of advances, credits and loans,
but not to exceed the principal amount of such advances, credits and
loans, and shall also exclude deposits.
In the case of a broker, any commissions paid by him to another
broker on account of a purchase or sales contract initiated, executed
or cleared in conjunction with such other broker.
Receipts by dealers from sales to other dealers in the same
line where the dealer transfers title or possession at the same price
for which he acquired the goods, wares or merchandise, as long as
said dealers are not the parent or subsidiary organization of the
vendor or have no other affiliation or cooperative arrangement with
the vendor.
Receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer outside the limits of the Municipality of Monroeville and not for the purpose of evading payment of this tax and those receipts which the Municipality is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 334-25F of this article.
GROSS VOLUME OF BUSINESS ("GROSS RECEIPTS")Includes both cash and credit transactions.
The calendar year of 1977 and each calendar year thereafter.
The Municipality of Monroeville.
Any natural person, individual, partnership, association
or corporation, nonprofit or otherwise. Whenever used in any provision
prescribing a fine or a penalty, the word "person," as applied to
partnerships, shall mean the partners thereof and, as applied to corporations
and unincorporated associations, shall mean the officers thereof.
Any place indoors or outdoors where the general public or
a limited or selected number thereof may, upon payment of an established
price, attend or engage in any amusement, contest or recreation, including,
among other places, theaters, opera houses, motion-picture houses,
amusement parks, stadiums, arenas, baseball or football parks or fields,
skating rinks, circus or carnival tents or grounds, fairgrounds, bowling
alleys, billiard or pool rooms, nine- or ten-pin alleys, riding academies,
golf courses, bathing and swimming places, dance halls, tennis courts,
archery, rifle or shotgun ranges and other like places. The term does
not include any exhibition, amusement, performance or contest conducted
by a nonprofit corporation or association organized for religious,
charitable or educational purposes.
Any person who is a dealer or vendor of goods, wares and
merchandise who is not a wholesale dealer or vendor.
The Monroeville Municipal Manager or such other person appointed
by the Manager for the collection of the taxes imposed under this
article.
The twelve-month period from January 1 to December 31.
Any business that is conducted at one location for less than
60 consecutive days.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
A.
Every person engaging in any business in the Municipality beginning
with the tax year 1985 and annually thereafter, shall pay an annual
tax at the rate of four mills on each dollar of volume of the gross
annual receipts thereof not subject to the mercantile tax rate.
B.
For the tax year 1977 and annually thereafter, the Municipality hereby
imposes an annual mercantile tax in the manner and at the rates hereinafter
set forth. Every person engaged in any of the following occupations
or businesses in the Municipality shall pay an annual mercantile tax
for each tax year at the rate set forth:
(1)
Wholesale vendors or dealers in goods, wares and merchandise: 1 1/2
mills on each dollar of the volume of the annual gross business transacted
by him.
(2)
Retail vendors or dealers in goods, wares and merchandise, all persons
engaged in conducting restaurants or other places where food, drink
or refreshment are sold, whether or not the same is incidental to
some other business or occupation, and all persons conducting places
of amusement, whether or not the same are incidental to some other
business or occupation: 1 3/4 mills on each dollar of the volume
of the annual gross business transacted by him.
(3)
Wholesale and retail vendors or dealers in goods, wares and merchandise:
1 1/2 mills on each dollar of the annual gross wholesale business
transacted by him; and 1 3/4 mills on each dollar of the volume
of the annual gross retail business transacted by him.
C.
The rates herein set forth are in addition to any mercantile tax
or license which may be imposed by Gateway School District, and no
credit will be given against the tax herein levied for taxes levied
by or paid to Gateway School District.
A.
Every return shall include the same contents as prescribed on the
form available from the Tax Collector. Every person making a return
shall certify the correctness thereof by affidavit.
B.
Every person who has commenced his business at least one full year
prior to the beginning of any tax year shall compute his annual gross
receipts or gross volume of business upon the actual receipts or gross
amount of business received by him during the preceding calendar year.
On or before the 15th day of April, every person shall file with the
Tax Collector a return setting forth his name, his business and business
address and such other information as may be necessary in arriving
at the actual gross amount of business transacted by him during the
preceding calendar year and the amount of the tax due.
C.
For a business that started operations in the year preceding the
current tax year the business shall pay its tax in the current year
based on the gross receipts or gross volume of business upon the actual
calendar year receipts or gross amount of business received by him
during the preceding calendar year pro rated to 12 months. The tax
shall be paid in full on or before April 15 of the current tax year.
D.
For businesses that started in the current tax year, the tax shall
be based on the gross volume of business transacted on the first full
month of operation multiplied by the number of full months that the
business shall be in operation for the tax year. The business must
file and pay the tax by the last day of the month following the first
full month of operation. At the end of the year every business that
started that year shall submit an amended return to reconcile the
estimated tax payment to the tax based upon the calendar year figure
of the gross receipts or volume. If the amount of the tax paid is
less than the amended amount due, the business shall remit payment
to the Municipality of Monroeville with the adjusted return on or
before April 15 of the year following the first tax year started by
the business. If the estimated amount paid is more than the calendar
year figure, the business owner shall file an amended return with
the Municipality of Monroeville for an adjustment to credit another
tax year or request a refund.
E.
Every person when engaged in a business temporary, seasonal or itinerant
by its nature shall compute his annual gross receipts or gross volume
of business upon the actual gross receipts or gross volume of business
received by him during such tax year. Every person shall, within seven
days from the day he completes such business, file a return with the
Tax Collector setting forth his name, his business and business address
and such information as may be necessary in arriving at the actual
gross amount of business transacted by him during such period and
the amount of tax due.
F.
Where a receipt in its entirety cannot be subjected to the tax imposed
by this article by reason of the provisions of the Constitution of
the United States or any other provisions of law, including exemptions
within this article, the Tax Collector shall establish rules and regulations
and methods of allocation and evaluation so that only that part of
such receipts which is properly attributable and allocable to the
doing of business in the Municipality of Monroeville shall be taxed
hereunder. The Tax Collector may make such allocation with due regard
to the nature of the business concerned on the basis of millage division
of the receipt according to the number of jurisdictions in which it
may be taxed, the ratio of the value of the property or assets of
the taxpayer owned and situated in the Municipality of Monroeville
to the total property or assets of the taxpayer wherever owned and
situated and any other method or methods of calculation other than
the foregoing calculated to effect a fair and proper allocation. Every
person who ceases to carry on a business during any tax year shall
be permitted to apportion his tax for such tax year and shall pay
for such tax year an amount to be computed by multiplying his gross
receipts from the preceding full calendar year by a fraction whose
numerator shall be the number of months such person was in business
during the tax year and whose denominator shall be 12.
A.
Within 30 days of commencing business in Monroeville, every person
shall forthwith register with the Tax Collector and set forth his
name, address, business address, tax identification number, and the
nature of the business activity in which he is engaged. Every person
making a business registration shall certify the correctness thereof
by affidavit. Such registration shall be made by the completion of
an application furnished by the Tax Collector and the payment of a
registration fee to be established by the Municipality. If an individual
or business entity conducts business under a fictitious name, such
individual or entity shall apply for registration in both the true
and fictitious names of the individual and entity and shall list the
fictitious name first on the application. Each separate individual
or business entity shall apply for a separate registration.
B.
Each person in the Municipality who leases property, products or
services used by a business, as defined in this article, shall file
a form with the Municipality on or before January 15 of each tax year
that sets forth the names and present addresses of each of the lessees
in the Municipality during both the preceding tax year and the current
tax year. Any person who owns or leases any facility or property used
for the purpose of conducting an itinerant business shall supply the
Tax Collector with the name and address of every itinerant merchant
or promoter leasing or using such property or facility, together with
such other information as the Tax Collector may request to establish
the nature of the goods or services to be displayed or sold, and the
duration of the show. Such information must be provided to the Tax
Collector, in writing, 30 days prior to the opening of a show.
The person making the return shall at the time of filing the
return pay the amount of tax shown as due thereon to the Tax Collector.
A.
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines, interest, and penalties imposed by this article.
It shall also be his duty to keep a record showing the amount received
by him from each person paying the tax and the date of each receipt.
B.
The Tax 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 provisions for the 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. Any person aggrieved by any
decision of the Tax Collector shall have the right to appeal to a
court or courts of competent jurisdiction as in other cases provided.
C.
The Tax Collector is hereby authorized to compel the production of
books, papers and records and the attendance of all persons before
him, whether as parties or witnesses, whom he believes to have knowledge
of such receipts and to otherwise administrate and enforce this article
as provided in the document entitled "Business Privilege and Mercantile
Tax Rules and Regulations (Business Tax Regulations," which document
is attached hereto, made a part hereof as it may be amended and is
marked Exhibit A.[1]
[1]
Editor's Note: Ordinance No. 2766, adopted 11-9-2022, adopted an "amended, restated and updated" document, which previously was not included in this Code. The title of the document was updated here to reflect such change, and the document is included as an attachment to this chapter at the Municipality's request.
D.
The Tax 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 Tax Collector the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized.
E.
The Tax Collector is further authorized to delegate any of his authority
herein established or contained to other employees of the Municipality
of Monroeville or to accountants, auditors or collectors retained
by the Municipality of Monroeville for the purpose of assisting in
the administration of this article and the enforcement and collection
of the taxes imposed hereunder and of the auditing of the accounts
of the taxpayers and persons hereunder.
F.
The Tax Collector shall not receive any additional compensation for
acting as such under the provisions of this article, but all expenses
for the administration of this article, the enforcement and collection
of the taxes imposed hereunder and the auditing of accounts shall
be borne by the Municipality of Monroeville.
Any information gained by the Tax Collector or any other officer,
official, agent or employee of the Municipality as a result of any
returns, investigations, hearings or verifications required or authorized
by this article shall be confidential, except in accordance with proper
judicial order or as otherwise provided by law, and divulgence of
any information so gained is hereby declared to be a violation of
this article, which may be punished by dismissal from office or employment.
A.
The Tax Collector may sue for the recovery of taxes due and unpaid
under this article and may enter such suit in the name of the Municipality
of Monroeville.
B.
If for any reason the tax is not paid when due in each year, interest
at the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax for each month,
or fraction thereof, during which the tax remains unpaid, shall be
added and collected. Where suit is brought for the recovery of any
such tax, the person liable therefore shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
[Amended 10-8-2019 by Ord. No. 2708]
Whoever fails to comply with the provisions of this article,
including but not limited to, the registration requirement, or makes
any false or untrue statement on his registration or tax return or
who refuses to permit inspection of the books, records or accounts
of any business in his custody when the right to make such inspection
by the Tax Collector is requested and whoever fails or refuses to
file a return required by this article shall, upon conviction in any
court of competent jurisdiction, be sentenced to pay a fine of not
more than $600, plus costs of prosecution, for each offense. Where
the taxpayer is a firm or association, the fine or penalty may be
imposed upon any of the partners or members thereof and, in the case
of corporations, upon any of the officers thereof. Each day on which
a person violates this article shall be considered as a separate offense
and shall be punishable as hereinbefore provided.
A.
Nothing contained in this article shall be construed to empower the
Municipality of Monroeville to 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 Municipality of Monroeville under the Constitution
of the United States and the laws and Constitution of the Commonwealth
of Pennsylvania.
B.
If the tax, or any portion thereof, imposed upon any person under
the provisions of this article shall be held by any court of competent
jurisdiction to be in violation of the Constitution of the United
States or of the Commonwealth of Pennsylvania, the decision of the
court shall not affect or impair the right to impose the taxes of
the validity of the taxes so imposed upon other persons as herein
provided.
C.
If a final decision of a court of competent jurisdiction holds any
provision of this article, or the application of any provision to
any circumstances, to be illegal or unconstitutional, the other provisions
of this article, or the application of such provision to other circumstances,
shall remain in full force and effect. The intention of the Council
is that the provision of this article shall be severable and that
this article would have been adopted if any such illegal or unconstitutional
provisions had not been included.
A.
The Tax Collector is hereby authorized to accept payment under protest
of the amount of mercantile tax or business privilege tax claimed
by the Municipality in any case where the taxpayer disputes the validity
or amount of the Municipality's claim for the tax. If it is thereafter
judicially determined by a court of competent jurisdiction that the
Municipality has been overpaid, the amount of the overpayment shall
be refunded to the taxpayer. The provisions of this section shall
be applicable to cases in which the facts are similar to those in
a case litigated in a court of competent jurisdiction.
B.
Claims for refunds of taxes erroneously withheld or paid may be filed
with the Tax Collector. A claim for refund must be filed within three
years of the due date of the return or one year of payment of the
tax, whichever is later, which allegedly was filed in error. A claim
must be prepared in a manner to be designated by the Tax Collector
and must be accompanied by a true copy of the claimant's federal income
tax return. The burden of proof of earning is on the taxpayer and
must be submitted to the satisfaction of the Tax Collector.
This article shall become effective April 15, 2005, and shall
remain in effect thereafter from year to year on a calendar basis.
