[Ord. No. 861,
§ 1, 10-12-1981]
This article shall be known and may be cited as the "Business
Privilege Tax Ordinance."
[Ord. No. 861,
§ 2, 10-12-1981; Ord. No. 972, § 1, 7-13-1987; Ord.
No. 1037, § 1, 5-14-1990; Ord. No. 1099, § 1, 4-20-1992; Ord.
No. 1161, § 1, 11-14-1994; Ord. No. 1206, § 1, 12-9-1996]
(a)
BUSINESS
COLLECTOR
GROSS VOLUME OF BUSINESS
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
TOWNSHIP
The following words and phrases, when used in this article, shall
have the meaning ascribed to them by this section unless the context
clearly indicates a different meaning:
Shall mean all businesses, trades, occupations, professions
and activities carried on or exercised for gain or profit in Plymouth
Township including, without limitation, enterprises engaged in by
operators of hotels, motels, parking lots, garages and warehouses;
lessors of real and/or tangible personal property; teachers, veterinarians,
lawyers, engineers, architects, chemists, certified public accountants,
public accountants, funeral directors, consultants, social workers,
psychologists, nurses, therapists, physicians, surgeons, osteopaths,
dentists, podiatrists, chiropractors, optometrists, pharmacists, and
other health care providers; promoters, factors, commission merchants,
agents, brokers, and manufacturers representatives; advertising and
public relations agencies; real estate brokers, insurance brokers
and agents; cable television operators; operators of places of amusement
providing either passive or active recreation; vending machine operators;
operators of barbershops, beauty shops, cleaning, pressing and dyeing
establishments, laundries, shoe repair shops, tailor shops, and furniture
finishing and upholstering shops; contractors engaged in the electrical,
plastering, bricklaying, masonry, carpentry, heating, ventilating,
air conditioning, plumbing, painting and other building trades, whether
engaged in new construction or in the alteration, maintenance or repair
of structures and land; persons engaged in the repair of electrical,
electronic and automotive machinery and equipment or other machinery
and equipment; and other businesses, trades, occupations and professions
in which any services are offered.
Shall mean the Finance Director of Plymouth Township.
Shall include both cash and credit transactions and trade-in
transactions, undiminished by any costs of doing business, as provided
by law.
Shall include cash, credit and trade-in transactions attributable
to the Township, undiminished by any costs of doing business, as provided
by law. When the gross volume of business in its entirety cannot be
subjected to the tax levied in this article by reason of federal or
state law, then such gross volume of business shall be apportioned
and/or allocated in accordance with federal or state law and rules,
regulations and/or methods of apportionment and/or allocation established
by the Township Finance Director.
Shall mean the twelve-month period beginning the first day
of January, 1982, and each calendar year thereafter.
Shall mean any and all individuals, partnerships, limited
partnerships, associations or corporations except such as are wholly
exempt from taxation under the Local Tax Enabling Act. Whenever used
in any clause prescribing or imposing a penalty, the term "person,"
as applied to an association, shall mean the partners or members thereof,
and, as applied to a corporation, shall mean the officers thereof.
Shall mean Plymouth Township.
(b)
The terms hereinbefore defined shall not be deemed to include persons, corporations or associations wholly exempt from taxation under the Pennsylvania Constitution, the Act of May 22, 1933, P.L. 853, article II, Section 204, as amended, or the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257 as amended.
[Ord. No. 861,
§ 3, 10-12-1981; Ord. No. 1044, § 1, 10-8-1990]
For the year beginning January 1, 1982, and each year thereafter,
every person desiring to continue to engage in or to hereafter begin
to engage in any business, trade, occupation or profession in Plymouth
Township shall, on or before the first day of January, 1982, and each
year thereafter, or prior to commencing business in any such year,
make application for registration for the place of business, or, if
more than one such place of business, for each such place in the Township.
Registration shall be with the collector who shall provide forms therefor
upon payment of a fee of twenty-five dollars ($25.00) for each such
place of business. Each registration shall be made by the applicant,
if a natural person and, in the case of an association or partnership,
by a member or partner thereof, or, in the case of a corporation,
by an officer thereof. The registration shall not be assignable and
shall be maintained at the place of business at all times. In the
case of loss, defacement or destruction of any registration certificate,
the person to whom the certificate was issued shall apply to the collector
for a new certificate for which a fee of fifty cents ($0.50) shall
be charged.
[Ord. No. 861,
§ 4, 10-12-1981; Ord. No. 882, § 1, 12-13-1982]
A tax to provide revenue for general Township purposes is hereby
levied, assessed and imposed upon every person engaging in business
in the Township at the rate of one and one-half (1 1/2) mills
on each dollar of the gross volume of business transacted during the
calendar year; provided, however, that in no event shall the annual
business privilege tax herein imposed be less than ten dollars ($10.00)
for each place of business within the Township of every such person.
[Ord. No. 861,
§ 5, 10-12-1981]
The following provisions refer to the computation of the estimated
gross volume of business:
(a)
Every person subject to the payment of the tax hereby imposed, who
has commenced business at least a full year prior to January 1, 1982,
shall compute the estimated gross volume of business upon the actual
gross amount of business transacted during the twelve (12) months
preceding January 1, 1982.
(b)
Every person subject to the payment of the tax hereby imposed, who
commenced business less than one full year to January 1, 1982, shall
compute the estimated gross volume of business by multiplying by twelve
(12) the monthly average of the actual gross amount of business transacted
during the months that the business was in operation prior to January
1, 1982.
(c)
Every person subject to the payment of the tax hereby imposed who
commences business subsequent to January 1, 1982, shall compute the
estimated gross volume of business for the year upon the gross volume
of business transacted during the first month of engaging in business,
multiplied by the number of months remaining in the license year.
(d)
Every person subject to the payment of the tax hereby imposed who
engages in a business which is temporary, seasonal or itinerant by
its nature, shall compute the estimated gross volume of business upon
the actual gross amount of business transacted during the license
year.
[Ord. No. 861,
§ 5, 10-12-1981]
Every return, as hereinafter required, shall be made upon a
form furnished by the collector. Every person making such return shall
furnish all information requested therein and shall certify the correctness
thereof under the penalties of perjury.
[Ord. No. 861,
§ 7, 10-12-1981]
Initial tax returns shall be made as follows:
(a)
Every person subject to the tax imposed by this article who has commenced
business at least one full year prior to the beginning of the license
year, shall, on or before the 15th day of April following, file with
the collector a return setting forth the name, business and business
address, and such other information as may be necessary to compute
the actual gross volume of business transacted during the license
year and the amount of tax estimated to be due.
(b)
Every person subject to the tax imposed by this article who has commenced
business less than one full year prior to the beginning of the license
year shall, on or before the 15th day of April following, file with
the collector a return setting forth the name, business, business
address, and such other information as may be necessary to compute
the actual gross volume of business transacted by him during the license
year and the amount of tax estimated to be due.
(c)
Every person subject to the tax imposed by this article who commences
business subject to the beginning of the license year shall, within
forty-five (45) days from the date of commencement of such business,
file a return with the collector, setting forth the name, business
and business address, and such information as may be necessary to
compute the actual gross volume of business transacted by him during
the license year and the amount of tax estimated to be due.
[Ord. No. 861,
§ 8, 10-12-1981]
At the time of filing the initial tax return, the person making
the same shall pay the amount of the tax estimated to be due.
[Ord. No. 861,
§ 9, 10-12-1981]
On or before April 15th of each year, beginning in 1983, every
person subject to the tax hereby imposed shall make a final return
to the collector, showing the actual volume of business transacted
by the taxpayer during the preceding license year. Such final return
shall state the amount of the estimated gross volume of business set
forth in the initial tax return, the amount of tax paid at the time
of filing the initial tax return, and the amount of tax due upon the
final computation.
[Ord. No. 861,
§ 10, 10-12-1981]
Any person ceasing to do business during the license year shall,
within fourteen (14) days from the date of cessation of business,
file a final return showing the actual gross volume of business conducted
during that portion of the license year in which said person was actually
in business. Such final return shall state the amount of the estimated
gross volume of business set forth in the initial tax return, the
amount of estimated tax paid at the time of filing the initial tax
return and the amount of tax due on the final computation.
[Ord. No. 861,
§ 11, 10-12-1981]
At the time of the filing of the final tax return, if the full
amount of the tax due by the taxpayer for the license year has not
been paid, the taxpayer shall pay the remaining balance of the tax,
which will be the difference between the amount of estimated tax paid
at the time of filing the initial return and the amount of the tax
finally shown to be due.
[Ord. No. 861,
§ 12, 10-12-1981]
It shall be the duty of the collector to collect and receive
the fees, taxes, fines and penalties imposed by this article. It shall
also be his duty to keep a record showing the amount of the tax received
by him and the date of payment.
[Ord. No. 861,
§ 13, 10-12-1981]
Based upon the facts contained in the return, or upon any information
within his possession, the collector is hereby authorized and empowered
to make a determination of the tax due by any taxpayer or a determination
that a person who has not filed a return should be a taxpayer. For
this purpose, the collector, or his authorized agents, are 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 taxes imposed by this article have been paid
or should have been paid. The collector is hereby authorized and directed
to make and keep such records, prepare such forms, and take such other
measures as may be required to put this article into effect, and may,
in his discretion, require reasonable deposits to be made by licensees
who engage in a business which by its nature is temporary, seasonal
or itinerant.
[Ord. No. 861,
§ 14, 10-12-1981]
If any taxpayer or one required to be a taxpayer shall neglect
or refuse to file a return or make payment of tax required by this
article or if, as a result of an investigation by the collector, a
return is found to be incorrect, the collector shall estimate the
tax due by such person and determine the amount due from him for taxes,
penalties and interest thereon.
[Ord. No. 861,
§ 15, 10-12-1981]
The burden is hereby imposed upon any person, firm or corporation
claiming an exemption from the payment of the tax imposed hereby to
convince the collector of entitlement to such exemption.
[Ord. No. 861,
§ 16, 10-12-1981]
If the final return of the taxpayer shows overpayment of the
tax by reason of the fact that the gross volume of business as stated
in the estimated computation was less than the actual volume of business
for the year or by reason of the fact that the taxpayer did not continue
to engage in business throughout the year, the collector shall refund
to the taxpayer, without interest, the amount of the overpayment,
which shall be the difference between the amount of tax paid upon
the filing of the initial return and the amount of the tax finally
shown to be due.
[Ord. No. 861,
§ 17, 10-12-1981]
Any information obtained by the collector or any other Township
employee or official by virtue of the administration of this tax shall
be deemed confidential and shall not be divulged except in accordance
with proper judicial order or as otherwise provided by law, and release
of such information is hereby declared to be unlawful under this article.
[Ord. No. 861,
§ 18, 10-12-1981]
All taxes due and unpaid under this article shall be recoverable
by the Township Solicitor as other debts due the Township are now
by law recoverable.
[Ord. No. 861,
§ 19, 10-12-1981; Ord. No. 1128, § 1, 8-16-1993]
(a)
All taxes due under this article shall bear interest at the rate
of one and one-quarter (1 1/4) per centum per month or fractional
part of a month from the date due and payable until paid. Any taxpayer
who shall neglect or refuse to make payment as herein required shall
be assessed an additional ten (10) per centum of the amount of the
tax due as a penalty.
(b)
If legal action is brought for the recovery of this tax, interest
and penalty, the taxpayer thereafter shall, in addition, be responsible
and liable for collection costs, including court costs and attorney
fees.
[Ord. No. 861, § 20, 10-21-1981; Ord. No. 1000, § 3, 11-14-1988]
Whenever any person, firm or corporation has been notified by any of the duly authorized and constituted representatives of the Township of the violation of any provision of this article, or by service of summons or prosecution, or in any other way that such a violation has been committed, each day of violation shall constitute a separate offense punishable as provided in Section 1-9(a) of this Code.
[Ord. No. 861,
§ 21, 10-12-1981]
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the general
fund of Plymouth Township for the use and benefit of the Township.
[Ord. No. 861,
§ 22, 10-12-1981]
Nothing contained in this article shall be construed to empower
the Township to levy and collect the taxes hereby imposed on any person,
or business, or portion of business 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.
[Ord. No. 861,
§ 23, 10-12-1981]
The provisions of this article 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 article or affect
or impair its application upon any other part of the said license
year, and the requirements as to the license shall operate as to the
effective date of this article and the computation of tax and payment
thereof shall be applied and adjusted accordingly.
[Ord. No. 1449, § 1, 11-14-2005]
When a taxpayer carries on activities and/or engages in business
in another state or states than Pennsylvania, and regardless of whether
or not the taxpayer has an office or place of business in that other
state, the following principles shall apply:
(a)
Receipts from activities carried on within the Commonwealth of Pennsylvania,
but not properly allocable to another place of business within the
Commonwealth of Pennsylvania, shall be allocable to Plymouth Township.
(b)
Receipts from activities carried on within other states shall be
apportioned to Plymouth Township by multiplying the total gross receipts
of the taxpayer for the taxing period by a fraction, the numerator
of which is the Property Factor, plus the Payroll Factor, plus the
Gross Receipts Factor (such capitalized terms being hereinafter defined),
and the denominator of which is three (3).
(1)
Property Factor. The Property Factor is a fraction, the numerator
of which is the average value of the taxpayer's real and tangible
personal property owned or rented and used in this Township during
the tax period and the denominator of which is the average value of
all of the taxpayer's real and tangible personal property owned or
rented and used during the tax period, but shall not include the security
interest of any corporation as seller or lessor in personal property
sold or leased under a conditional sales, bailment lease, chattel
mortgage or other contract providing for the retention of a lien or
title as security for the sales price of the property.
(i)
Property owned by the taxpayer shall be valued at its Fair Market
Value. Solely for the purposes hereof, property rented by the taxpayer
shall be valued at eight (8) times the net annual rental rate. Net
annual rental rate is the annual rental rate paid by the taxpayer
less any annual rental rate received by the taxpayer from subrentals.
(ii)
The average value of the property shall be determined by averaging
the values at the beginning and ending of the tax period, but the
collector may require the averaging of monthly values during the tax
period if reasonably required to reflect properly the average value
of the taxpayer's property.
(2)
Payroll Factor. The Payroll Factor is a fraction, the numerator
of which is the total amount paid in this Township during the tax
period by the taxpayer for compensation and the denominator of which
is the total compensation paid everywhere during the tax period.
(i)
Compensation is paid in this Township if:
1)
The individual's service is performed entirely within the Township;
or
2)
The individual's service is performed both within and without
the Township but the service performed without the Township is incidental
to the individual's service within this Township; or,
3)
Some of the service is performed in the Township and the base
of operations (or if there is no base of operations, the place from
which the service is directed or controlled) is in this Township,
or if the base of operations or the place from which the service is
directed or controlled is not in any jurisdiction in which some part
of the service is performed, but the individual's residence is in
the Township.
(3)
Gross Receipts Factor. The Gross Receipts Factor is a fraction,
the numerator of which is the gross business revenues of the taxpayer
in this Township during the tax period, and the denominator of which
is the gross business revenues of the taxpayer everywhere during the
tax period.
(c)
All receipts from interstate commerce, whether taxable or nontaxable
under the foregoing rules, must be included on the return filed by
the taxpayer and a deduction for the nontaxable receipts shall be
allowed thereon.
(d)
Exclusionary provisions. Plymouth Township will exclude from taxable
gross receipts any receipts on which the taxpayer has paid a business
privilege tax or similar tax to another political subdivision based
on the taxpayer's performance of a service or conduct of business
in that subdivision.
