[Adopted 2-10-1986 by Ord. No. 1275]
This article shall be known, referred to and
cited as the "City of Greensburg Business Privilege Tax Ordinance."
The within Article is enacted under the authority
of the Local Tax Enabling Act, being the Act of December 31, 1965,
P.L. 1257, § 1, et seq., as amended (53 P.S. § 6901
et seq.).
Unless otherwise expressly stated, the following
words, phrases and/or terms shall have the meanings ascribed to them:
The carrying on or exercising, whether for gain or profit
or otherwise, any trade, profession, rendering of services, retail
sales or wholesale sales of tangible or intangible personal property
or goods, construction, independent contractors, financial businesses
permitted to be taxed by law, communications, rents, any commercial
activity and alike. "Business" shall not be construed to mean any
political subdivision, any employment for wages or salary and any
activity upon which the power to levy a tax is withheld by law.[1]
The services and transactions of banks and bankers, trust
credit and investment companies where the within levy is 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.
As defined in 53 P.S. § 6902(12).
[Amended 12-21-1994 by Ord. No. 1646]
Any individual, partnership, limited partnership, corporation,
firm, association, broker, business association, joint venture or
any other type of entity doing business in the City of Greensburg,
Westmoreland County, Pennsylvania.
From January 1 to and including December 31 of each year.
Person(s), public employee(s) and/or, private agency designated
by the City Council to collect and administer the tax imposed under
the provisions in this article.
[Added 4-14-2003 by Ord. No. 1865]
Any business conducted by any person within the City of Greensburg,
Westmoreland County, Pennsylvania, less than 60 days in the calendar
year.
[1]
Editor's Note: The former definition of "collector,"
which immediately followed this definition, was repealed 4-14-2003
by Ord. No. 1865.
[Amended 12-21-1994 by Ord. No. 1646]
There is herein levied and imposed upon all
persons engaged in any type of business activity in the City of Greensburg,
Westmoreland County, Pennsylvania, a business privilege tax of $0.001
on each dollar volume of annual gross receipts transacted by such
persons, subject to the limitation that no one person shall pay more
than $10,000 in taxes for one year.
A.
Every person subject to the payment of the tax herein
shall compute his annual gross receipts upon the actual receipts received
by him during the calendar year.
B.
Where a receipt in its entirety cannot be subjected
to the tax imposed by this article by reason of the provision of the
Constitution of the United States or any other provision of law, the
tax officer(s) shall establish rules and regulations and methods of
allocation and evaluation so that only that part of such receipt which
is properly attributable and allocable to the doing of business in
the City of Greensburg shall be taxed hereunder. The tax officer(s)
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 which it may be taxed, the ratio of
the value of the property or assets of the taxpayer owned and situated
in the City of Greensburg to the total property or assets of the taxpayer
where owned and situated and any other method or methods of calculation
other than the foregoing, calculated to effect a fair and proper allocation.
[Amended 4-14-2003 by Ord. No. 1865]
C.
Every person subject to the payment of the tax hereby
imposed who engages in a business, temporary, seasonal or itinerant
by its nature, shall compute his annual gross receipts upon the actual
gross receipts received by him during such tax year.
A.
Every person subject to the tax levied and imposed
by this article shall file a tax return upon a form furnished by the
tax officer(s). Said form shall set forth the name, address, character
of business, gross receipts, tax due and any other information which
is relevant to the collection of the tax levied and imposed herein.
[Amended 4-14-2003 by Ord. No. 1865]
B.
Every person subject to the tax levied and imposed
by this article shall file returns as required by this article under
oath or affirmation with the tax officer(s) on or before the 30th
day of April, the 31st day of July, the 31st day of October and the
31st day of January of each calendar year, indicating thereon the
gross receipts for the business quarter previously ending. Therefore,
tax returns shall be filed on or before April 30 for the business
quarter from January 1 to and including March 31; a tax return shall
be filed on or before July 31 for the business quarter beginning April
1 and concluding June 30; a tax return shall be filed on or before
October 31 for the quarter year beginning July 1 and ending September
30; and a tax return shall be filed on or before January 31 for the
quarter year beginning October l and ending December 31.
[Amended 6-9-1986 by Ord. No. 1284; 4-14-2003 by Ord. No. 1865; 2-9-2004 by Ord. No. 1884]
C.
Except for temporary, seasonal or itinerant business
when it appears that the amount of taxes to be paid in any quarter-year
period does not exceed $5, then and in such event the taxpayer shall
have the right to defer such payment until on or before April 15 of
the following year.
[Amended 4-14-2003 by Ord. No. 1865]
A.
At the time that tax returns are required to be filed
as herein mandated, the persons subject to the tax herein levied shall
pay to the tax officer(s) the taxes due on the gross receipts that
are reflected on said returns. The tax officer(s) shall provide at
the time of payment of the tax herein imposed, if requested, a receipt
on a form provided by the tax officer(s) to the person paying said
tax. Therefore, the tax herein levied shall be due and payable on
or before the 30th day of April, the 31st day of July, the 31st day
of October and the 31st day of January of each calendar year, with
the exception of those persons whose businesses are temporary, seasonal
or itinerant businesses whose payments of taxes are due and payable
30 days after completion or cease of such business and with exception
of persons paying less than $5 in taxes in any quarter-year period
whose annual payment shall be due on or before April 15 of the following
year.
[Amended 2-9-2004 by Ord. No. 1884]
B.
Any person engaged in a business temporary, seasonal
or itinerant in nature shall, within 30 days of completing such business,
file the tax return with the tax officer(s) on the gross receipts
of business transacted.
[Amended 4-14-2003 by Ord. No. 1865]
Within a reasonable time after the adoption
of this article, the City Council shall appoint a tax officer(s) to
provide for the collection of the tax levied by this article and to
have all other powers necessary and incident to the same, including
the powers and duties specifically authorized by law and this article.
[Amended 4-14-2003 by Ord. No. 1865]
In addition to all other powers granted herein
or provided for by law, the tax officer(s) shall have the following
powers and duties:
A.
It shall be the duty of the tax officer(s) to collect
all taxes, fines and penalties authorized, levied and/or imposed by
this article.
B.
The tax officer(s) is hereby empowered with the duty
to administer and enforce the provisions of this article and is herein
empowered to prepare, draft, print and distribute to persons tax return
forms, receipt forms and other forms necessary for the collection
of the tax levied herein, and is further empowered to enforce the
within Article to carry out the administration of the tax collection
process. Nothing contained herein shall be interpreted to mean that
the enforcement of this article cannot be had by the City Council
of the City of Greensburg.
C.
The tax officer(s) is further empowered to provide
procedures for the examination and reexamination of tax returns to
ensure proper payment of the tax rate and amount of taxes due from
any person subject to tax.
D.
The tax officer(s) or his authorized agent 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 officer(s) or his authorized agent the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized.
E.
Any information gained by any official, employee or
agent of the City of Greensburg as the result of any return, investigations,
hearings or verifications required or authorized by this article shall
be confidential, except for official purposes and except in accordance
with proper judicial order or as otherwise provided by law.
F.
The tax officer(s) and City officials hereby are instructed
and authorized to impound all returns, verifications and records that
come into their custody through the operation, administration and
enforcement of this article, with the exception of reporting to City
officials information necessary to enforce this article and to assure
the efficient and orderly administration of the tax collection process.
A.
All taxes imposed by this article, together with penalties
imposed under this article, shall be recoverable by the City of Greensburg
or the tax officer(s) as provided by law.
[Amended 4-14-2003 by Ord. No. 1865]
B.
In addition to other remedies available by law, suit
may be brought for recovery of any unpaid tax, interest and costs
of collection that are allowable by law from the person or persons
who are liable for the payment of the same.
A.
Any person who makes any false or untrue statement
on the tax return required to be filed by the within Article or who
refuses to permit examination and inspection of books, records and/or
accounts of any business activity subject to the within tax or whosoever
fails or refuses to file a tax return as required by the within Article
or fails or refuses to pay the tax levied by the within Article when
due shall, upon conviction thereof, be sentenced to pay a fine of
not more than $600 or be imprisoned for a period not exceeding 90
days, or both such fine and imprisonment. Each day that a person refuses
to permit examination and/or inspection of the books, records or accounts
of any business activity subject to the within tax shall constitute
a separate offense. Furthermore, each day that any person fails or
refuses to file a return or fails and refuses to pay the tax levied
in the within Article when due shall constitute a separate offense.[1]
[1]
Editor's Note: Amended 12-21-1994 by Ord.
No. 1646.
B.
In addition, interest shall be assessed on delinquent
accounts at the rate of 1% per month for each month or fractional
month delinquent.
Nothing contained in this article shall be construed
to mean that the City can levy and collect taxes as herein imposed
upon any person which is exempt from the payment of said taxes under
the Constitution of the United States and/or the Constitution and
laws of the Commonwealth of Pennsylvania.
This article shall not be effective until 30
days after its adoption. Taxes shall be due and payable on the gross
receipts for the calendar year 1986 and each and every calendar year
thereafter as herein prescribed.
The City Council of the City of Greensburg is
herein empowered to adopt any and all rules and regulations necessary
to implement the levy of the within tax.
The City Council of the City of Greensburg shall
be prohibited from increasing the rate of taxation or the rate of
the tax levy made herein except by specific repeal of the within Article
and the entire enactment or adoption of a new ordinance in accordance
with the acts of the General Assembly.
