[Adopted 12-13-1979 by Ord. No. 376]
As used in this article, the following terms
shall have the meanings indicated:
All business, trades, occupations, professions and activities
carried on or exercised for gain or profit, including without limitation
those enterprises engaged in by hotel operators, motel operators,
parking lot and garage operators, warehouse operators, lessors of
real and/or tangible personal property, social workers, consultants,
teachers, nurses, health services, therapists, physicians and surgeons,
osteopaths, podiatrists, chiropractors, veterinarians, optometrists,
pharmacists, lawyers, dentists, engineers, architects, chemists, certified
public accountants, public accountants, funeral directors, promoters,
factors, commission merchants, agents, brokers, 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, barbershop operators and beauty shop operators,
cleaning, pressing and dyeing establishment operators, laundry operators,
shoe repair shop operators, tailors, upholsterers, electrical, plastering,
bricklaying, carpentry, heat, ventilating, plumbing and painting contractors
engaged in the class of heavy building or other construction of any
kind or in the alteration, maintenance or repair thereof, repairers
of electrical, electronic and automotive machinery and equipment or
other machinery and equipment and other wares and merchandise and
other businesses, trades, occupations and professions in which there
is offered any service or services to the general public or a limited
number thereof. A person exercises the privilege of doing business
by engaging in any activity within the limits of the Township to promote
the sale of services. It is not necessary to be a resident of the
Township or to have an office or place of business within the Township
to be doing business in the Township.
[Amended 5-22-2008 by Ord. No. 850]
The Tax Collector of the Township of Whitemarsh, his designated
representative or a person or corporation engaged for this purpose
by contract with the Board of Supervisors.
[Amended 4-11-1991 by Ord. No. 620]
Includes both cash and credit transactions made by a person
for services rendered, including services, labor and any materials
entered into or becoming component parts of the services performed
within the Commonwealth of Pennsylvania. Gross receipts shall not
include the following: discounts allowed to purchasers as cash discounts
for prompt payment of their bills; charges advanced by a seller for
freight, delivery or other transportation for the purchaser in accordance
with the contract of sale; received upon the sale of an article of
personal property which was acquired by the seller as a trade-in to
the extent that the gross receipts in the sale of the article taken
in trade does not exceed the amount of trade-in allowance made in
acquiring such article; refunds, credits or allowances given to a
purchaser on account of defects in goods sold or merchandise returned;
Pennsylvania sales tax; based on the value of exchanges or transfers
between one seller and another seller from transfers of property with
the understanding that property of an identical description will be
returned to the subsequent date; however, when sellers engaged in
similar lines of business exchange property and one of them makes
payment to the other in addition to the property exchanged, the additional
payment received may be included in the gross receipts of the seller
receiving such additional cash payments; of sellers from sales to
other sellers in the same line where the seller transfers the title
or possession at the same price for which the seller acquired the
merchandise; or transfers between one department, branch or division
of a corporation or other business entity of goods, wares and merchandise
to another department, branch or division of the same corporation
or business entity and which are recorded on the books to reflect
such interdepartmental transactions.
[Amended 3-14-1985 by Ord. No. 513]
Any individual, partnership, limited partnership, association
or corporation.
The Secretary of the Township of Whitemarsh.
Any act or instance of helping or benefiting another for
a consideration.
The twelve-month period beginning the first day of January
and ending December 31, except that for 1980, the tax year shall commence
January 13 and end December 31.
Any business that is conducted at one location for less than
60 consecutive calendar days.
The Township of Whitemarsh.
[1]
Editor's Note: Original Section 1, Title,
which preceded this section, was omitted 3-18-1982 by Ord. No. 425.
[Amended 3-18-1982 by Ord. No. 425; 4-11-1991 by Ord. No.
620; 5-22-2008 by Ord. No. 850]
Each tax year, every person desiring to continue to engage in or hereinafter to begin to engage in a business, trade, occupation or profession in the Township shall, on or before the first day of May of the tax year or prior to commencing business in such tax year, make application for registration for such business, trade, occupation or profession in the Township by completion of an application furnished by the Collector and the payment of a fee as provided in Chapter A121, Fees. Each application for registration shall be signed by the applicant, if a natural person, and, in the case of an association or partnership, by a member or partner thereof, or by the authorized person of any other legal entity. Each applicant shall receive a business license from the Collector, which shall not be assignable. In the case of loss, defacement or destruction of any license, the person to whom the license was issued shall apply to the Collector for a new license, for which a fee as provided in Chapter A121, Fees, shall be charged. Such license shall be conspicuously posted at all times at the location within the Township at which the business, trade, occupation or profession is carried on or exercised.
Every person engaging in a business, trade,
occupation or profession in the Township shall pay an annual business
privilege tax for the year beginning January 13, 1980, and each tax
year thereafter at the rate of 1 1/2 mills on such person's gross
receipts; provided, however, that in no event shall the annual business
privilege tax herein imposed be less than $10.
A.
All persons required to pay a business privilege tax
under the provisions of this article shall be exempted from paying
such tax upon the same subject matter of taxation upon which such
persons are required to pay a mercantile license tax under any mercantile
tax ordinance adopted by the Township. Any person required to pay
both a business privilege tax and a mercantile license tax may file
one joint return.
B.
Any person, wholesale dealer, retail dealer, wholesale
and retail dealer, dealer and any business trades, occupations and
professions required to pay the mercantile tax and business privilege
tax who would also be subject to the Township amusement tax shall
receive an exemption under the business privilege tax and/or the mercantile
tax for that portion of subject matter paid under the amusement tax.
[Added 11-12-1980 by Ord. No. 395]
The following subsections refer to the computation
of the estimated gross receipts.
A.
Every person subject to the payment of the tax hereby
imposed who has commenced business at least a full year prior to the
beginning of the tax year shall compute gross receipts upon such person's
actual gross receipts during the 12 months preceding such tax year.
B.
Every person subject to the payment of the tax hereby
imposed who has commenced business less than one full year prior to
the beginning of the tax year shall compute gross receipts by multiplying
by 12 the monthly average of such person's actual gross receipts during
the months while engaged in business prior to such tax year.
C.
Every person subject to the payment of the tax hereby
imposed who commences business subsequent to the beginning of such
tax year shall compute gross receipts for the tax year upon such person's
gross receipts for the first month of business multiplied by the number
of months remaining in the tax year.
D.
Every person subject to the payment of the tax hereby
imposed who engages in business which is temporary, seasonal or itinerant
by its nature shall compute gross receipts upon such person's actual
gross receipts during the tax year.
E.
At the end of the tax year and on or before May 1
of the following year, every person subject to the tax hereby imposed
shall make a return to the Secretary of the Township of the actual
gross receipts of the taxpayer during the period for which the taxpayer
is subject to the tax. Such final return shall state the amount of
the gross receipts as set forth in the first return, the amount of
tax paid at the time of filing the first return and the amount of
tax due upon the final computation.
[Amended 11-12-1980 by Ord. No. 395]
A.
Every return as hereinafter required by this section
shall be made upon a form furnished by the Secretary. Every person
making such return shall certify the correctness thereof under the
penalties of perjury.
B.
Every person subject to tax imposed by this article
who has commenced business at least one full year prior to the beginning
of the tax year shall, on or before the first day of May following,
file with the Collector a return setting forth such person's name,
business and business address and such other information as may be
necessary to compute the actual gross receipt of such person during
the preceding year and the amount of tax estimated to be due.
[Amended 4-11-1991 by Ord. No. 620]
C.
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 tax year shall, on or before the 15th day of April following,
file with the Collector a return setting forth such person's name,
business and business address and such other information as may be
necessary to compute the actual gross receipts of such person during
the preceding year and the amount of tax estimated to be due.
D.
Every person subject to the tax imposed by this article
who commences business subsequent to the beginning of the tax year
shall, within 60 days from the date of commencing such business, file
with the Collector a return setting forth such person's name, business
and business address and such information as may be necessary to compute
the actual gross receipts of such person during the first month of
business and the amount of tax estimated to be due.
[Amended 11-12-1980 by Ord. No. 395]
E.
Every person subject to the payment of the tax imposed
by this article who engages in a business which is temporary, seasonal
or itinerant by its nature shall, within seven days from the date
of completion of such business, file with the Collector a return setting
forth such person's name, business and business address and such information
as may be necessary in arriving at the actual gross receipts of such
person during such period and the amount of the tax due.
A.
At the time of filing the first return, the person
making the same shall pay the amount of the tax estimated to be due.
B.
At the time of filing the final return, if the full
amount of the tax due by the taxpayer for the tax year has not been
paid, the taxpayer shall pay the remaining balance of the tax which
shall be the difference between the amount of the tax paid at the
time of making the first return on the estimated computation and the
amount of the tax finally shown to be due.
A.
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 the duty of the Collector to keep a record showing
the amount of the tax received and the date of payment. A receipt
shall be given to the person paying the tax.
B.
If the Collector is not satisfied with the return
and payment of tax made by any taxpayer or supposed taxpayer under
the provisions of this article, the Collector is hereby authorized
and empowered to make a determination of the tax due by such person,
based upon the facts contained in the return or upon any information
within the Collector's possession or that shall come into possession,
and for this purpose the Collector or the deputy or authorized agent
of the Collector is 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 the taxes
imposed by this article 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 necessary or convenient to carry
this article into effect and may, in such officer's discretion, require
reasonable deposits to be made by persons who engage in a business
which is temporary, seasonal or itinerant by its nature.
C.
If any taxpayer or supposed taxpayer shall neglect
or refuse to make any return and 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 for taxes, penalties and
interest thereon.
D.
The burden is hereby imposed upon any person, firm
or corporation claiming an exemption from the payment of the tax hereby
imposed to prove, by clear and convincing evidence, the legal right
to such exemption to the satisfaction of the Collector.
E.
If the final return of the taxpayer shows an overpayment
of the tax by reason of the fact that the gross receipts as stated
in the estimated computation were more than the actual gross receipts
of the taxpayer 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 the amount of such overpayment, which
shall be the difference between the amount of tax paid upon the filing
of the first return and the amount of the tax finally shown to be
due.
F.
Any information contained on the returns of a taxpayer
and any information obtained as a result of the examination of the
books and records of the taxpayer shall be confidential, except for
official purposes and except for purposes of judicial order.
[Amended 2-14-1985 by Ord. No. 506; 4-11-1991 by Ord. No.
620]
A.
All taxes due and payable under this article shall
be recoverable by the Collector, Township Manager or Township Solicitor
as other debts due the Township are now by law recoverable. Where
legal action is brought for the recovery of this tax, the taxpayer
thereafter shall, in addition, be responsible and liable for collection
costs, including attorney fees.
B.
All taxes due under this article shall bear interest
at the rate of 1 1/2% 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 payment as herein required,
an additional 10% of the amount of the tax shall be added by the Collector
and collected.
Nothing contained in this article shall be construed
to empower the Township 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 Township under the Constitution of the United
States or the Constitution and laws of the Commonwealth of Pennsylvania.
[Amended 12-8-1988 by Ord. No. 565]
Any person, as defined in this article, or any
officer, agent, servant or employee thereof, who shall fail, neglect
or refuse to comply with any of the terms or provisions of this article
shall, upon conviction thereof before a District Justice, be sentenced
to pay a fine of not less than $25 nor more than $600 and costs of
prosecution for each offense, to be collected as other fines and costs
are by law collectible, and, in default of payment of said fine and
costs, the defendant may be sentenced and committed to the Township
lockup for a period not exceeding five days or to the Montgomery County
Jail for a period not exceeding 30 days. The fine imposed by this
section shall be in addition to any other penalty imposed by any other
section of this article.
This article has been enacted under the authority
of the Local Tax Enabling Act of the General Assembly of the Commonwealth
of Pennsylvania, approved December 31, 1965, P.L. 1257, as amended,
53 P.S. § 6901 et seq.
