This Part may be known and cited as the "Business Privilege
Tax Ordinance of 2019" imposed under the authority of Act 511 of 1965,
P.L. 1257, and its amendments, known as the "Local Tax Enabling Act."
Any person who advertises a business address or telephone number
located in the Township or who maintains a place of business within
the Township shall be deemed to be doing business within the Township
for purposes of this Part, but any person who believes he/she is not
so engaged may appeal to the Township Board of Supervisors for a determination
of his/her status.
For the tax year beginning January 1, 2019, and each year thereafter,
the Township hereby imposes an annual business privilege tax and registration
requirements in the manner and at the fees and rates hereinafter set
forth.
All taxes, interest, and penalties collected or received under
the provisions of this Part shall be paid into the treasury of the
Township for the use and benefit of the Township.
Nothing contained in this Part shall be construed to empower
the Township to levy and collect the taxes hereby imposed on any person
not within the taxing power of Jackson Township under the laws or
Constitution of the United States and/or, in the alternative, the
Constitution and the laws of the Commonwealth of Pennsylvania.
This Part shall go into effect 31 days after its enactment.
The tax levied hereunder shall be imposed for the calendar year 2019
and for each calendar year thereafter.
The validity of any present resolution or ordinance or part
of any resolution or ordinance providing for or relating to the imposition,
levy, or collection of any other tax imposed by the Township or any
ordinance or resolution which may under even date herewith or may
hereinafter by passed by or approved the Jackson Township Board of
Supervisors shall not be affected or impaired or otherwise contradicted
or diminished by anything contained in this Part.