[Ord. 2004-1, 2/16/2004, § 1]
This Part may be known and cited as the "Business Privilege Tax Ordinance of 2004," imposed under the authority of Act 511 of 1965, 53 P.S. § 6924.101 et seq., known as the "Local Tax Enabling Act."
[Ord. 2004-1, 2/16/2004; § 1]
1. 
The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
BOROUGH
Forty Fort Borough.
BUSINESS, TRADE, OCCUPATION AND PROFESSION
Trades, occupations and professions in which there is offered any goods or services to the general public, any business, any government entity, or a limited number thereof. This shall include any profession offering any goods or services electronically, or through the use of computers, telephone, facsimile, television or any other media. This also includes persons or entities engaged in renting or leasing commercial property or space.
COLLECTOR
The elected Tax Collector for Forty Fort Borough, or the tax collection agency utilized by the Borough.
PERSON
Any individual, partnership, limited partnership, association, company, corporation, or any business entity.
SERVICE
Any act or instance of helping or benefitting another for a consideration.
TAX YEAR
The twelve-month period beginning the first day of January.
TEMPORARY, SEASONAL, OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.
2. 
Word Usage. The terms as hereinbefore defined in the definitions of "business, trade, occupation and profession" and "person" in this section shall not include the following: employees, agencies of the government of the United States or of the Commonwealth of Pennsylvania or nonprofit corporations or associations organized solely and exclusively for religious, educational or charitable purposes and not conducting any regular or established business competing commercially with any other person subject to the tax herein imposed.
[Ord. 2004-1, 2/16/2004; § 1; as amended by Ord. 2004-12, 11/15/2004]
1. 
Any person who advertises a business address or telephone number located in the Borough or who maintains a place of business within the Borough, and has a gross income of more than $3,600 per annum shall be deemed to be doing business within the Borough for the purposes of this Part, but any person who believes he/she is not so engaged may appeal to the Borough Council for a determination of his/her status.
2. 
Where commercial property or space is located within the Borough, the owner, and any rental or leasing agent or agency who rents or leases that properly or space shall be deemed as doing business within the Borough for the purposes of this Part.
[Ord. 2004-1, 2/16/2004; § 1]
For the tax year beginning January 1, 2004, and each year thereafter, the Borough imposes an annual business privilege tax and registration requirements in the manner and at the fees and rates as determined by resolution of Council.
[Ord. 2004-1, 2/16/2004; § 1; as amended by Ord. 2004-12, 11/15/2004]
1. 
Every person desiring to continue to engage in or hereafter to begin to engage in a business, trade, occupation or profession at an actual place of business in the Borough shall, on or before commencement of the tax year or prior to commencing business in such tax year, make application for registration for each place of business in the Borough with the Collector unless he/she has previously registered. Such registration need be made only once by the completion of an application furnished by the Collector. 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. In the case of loss, defacement or destruction of any certificate, the person to whom the certificate was issued shall apply to the Collector for a new certificate, for which the fee shall be as determined by resolution of Council.
2. 
If the Borough Council learns of any person who is doing business in the Borough without having registered as required in this section, Council shall forward the name to the Collector, who shall then add the name of the person so reported to the tax roll.
3. 
If the Collector learns of any person who is doing business within the Borough without having registered with him/her, he/she shall transmit the name of that person to Borough Council, who shall in turn direct the Collector to add the name to the tax roll.
4. 
Any person whose name is added to the tax roll under either of the two subsections immediately above shall be subject to the provisions of § 24-403.
[Ord. 2004-1, 2/16/2004; § 1]
1. 
Every person engaging in a business, trade, occupation, or profession in the Borough who maintains a place of business therein shall pay an annual business privilege tax for the tax year beginning January 1, 2004, and each year thereafter. The amount shall be set by Council by resolution.
2. 
Whenever a business is begun during the taxable year, upon registering as required by § 24-405, the person shall pay the full tax.
3. 
Said tax shall be paid to the Collector within 30 days from the date the same shall become due.
[Ord. 2004-1, 2/16/2004; § 1]
1. 
It shall be the duty of the Collector to collect and receive the fees, taxes, fines and penalties imposed by this Part. It shall also be his/her duty to keep a record showing the amount received by him/her from each person paying the tax and the date of such receipt.
2. 
The Collector is hereby authorized and directed to make and keep such records, prepare such forms, make such regulations and take other measures as may be necessary or convenient to carry this Part into effect. For such services, the Collector shall receive a fee of 2% of the taxes collected.
[Ord. 2004-1, 2/16/2004; § 1]
1. 
All taxes due and unpaid under this Part may be collected by the Tax Collector as other delinquent taxes are now collected, with the assistance of the Borough Solicitor, or other person or agency approved by Borough Council. All costs incurred by the Borough for collection of delinquent taxes shall be paid by the taxpayer.
2. 
All taxes due under this Part shall bear interest at the rate of 2% per month or fractional part of a month, from the day they are due and payable until paid. If any taxpayer shall neglect or refuse to make any return or payment as herein required, an additional penalty of 10% of the amount of the tax shall be added by the Collector and collected.
[Ord. 2004-1, 2/16/2004; § 1]
All taxes, interest and penalties collected or received under the provisions of this Part shall be paid into the Treasury of the Borough for the use and benefit of the Borough.
[Ord. 2004-1, 2/16/2004; § 1]
Nothing contained in this Part shall be construed to empower the Borough to levy and collect taxes hereby imposed on any person not within the taxing power of the Borough of Forty Fort under the laws or Constitution of the United States and/or, in the alternative, the Constitution and laws of the Commonwealth of Pennsylvania.