[Ord. 107, 11/15/1979]
The following words and phrases when used in this part shall
have the meanings ascribed to them in this part, except where the
context clearly indicates or requires a different meaning.
Merchandise broker, factor or commission merchant.
Carrying on or exercising, whether for gain or profit or otherwise, within the Township of Cranberry, any trade, business, including but not limited to financial business as hereinafter defined, profession, vocation, service, construction, communication or commercial activity or making sales to persons or rendering services from or attributable to an office or place of business in the Township of Cranberry. "Business" shall not include the following: the business of any political subdivision; any employment for a wage or salary; any business upon which the power to levy a tax is withheld by law; any business which is subject to the Mercantile Tax Section (§ 24-403) and provisions of this part; any organization, foundation, corporation or unincorporated association operating under a nonprofit charter or recognized as a nonprofit entity by the Commonwealth of Pennsylvania.
Any Cranberry Township-based contractor or subcontractor.
The Cranberry Township-based contractors or subcontractors engaged
in the performance of building, construction or engineering contracts
at a point outside the territorial limits of Cranberry Township may
exclude from the measure of the tax the gross receipts derived therefrom,
provided that a bona fide field office was maintained on the premises
of the project during the performance of the contract wherein all
control over such project was exercised to the extent that it constituted
the doing of local business at the situs of the job. To qualify hereunder,
the contractor must show that he established a place of business at
the situs of the job by setting up a field office thereat with machinery
and equipment for use in the fulfillment of the contract and performed
such other acts as to constitute doing business at the situs of the
job. All receipts in connection with such contract by the same contractor
are also excluded.
The services and transactions of banks and bankers, savings
and loan associations, trusts, credit and investment and brokers in
money, credits, commercial paper, bonds, notes, security and stocks,
monetary metals, factors and commission merchants.
Cash, credits and property of any kind or nature received
in or allocable or attributable to the Township of Cranberry from
any business or by reason of any sales made, including resales of
goods, wares or merchandise taken by a dealer as a trade-in or as
part payment for other goods, wares or merchandise or services rendered
or commercial or business transactions had within the Township of
Cranberry without deduction therefrom on account of the cost of property
sold, materials used, labor, service or other costs, interest, or
discount paid or any other expense. "Gross receipts" shall exclude:
The amount of any allowance made for goods, wares or merchandise
taken by a dealer as a trade-in or as part payment for other goods,
wares and merchandise in the usual and ordinary course of his business.
In the case of a financial business, the cost of securities
and other property sold, exchanged, paid at maturity or redeemed,
and moneys or credits received in repayment of advances, credits and
loans, but not to exceed the principal amount of such advances, credits
and loans, and shall also exclude deposits.
In the case of a broker, or commissions paid by him to another
broker or sales person on account of a purchase or sales contract
initiated, executed or cleared in conjunction with such other broker.
Receipts by dealers from sales to other dealers in the same
line where the dealer transfers title or possession at the same price
for which he acquires the goods, wares or merchandise.
Receipts or that portion thereof attributable to interstate
or foreign commerce or to an office or place of business regularly
maintained by the taxpayer outside the limits of the Township of Cranberry,
and not for the purpose of evading the payment of this tax and those
receipts which the Township of Cranberry is prohibited from taxing
by law. Such receipts shall be segregated as set forth in § 24-404.3
of this part.
The actual total amount of business transacted, including
both cash and credit transactions, and shall be calculated on the
basis of gross receipts of the business.
The calendar year 1980, beginning at 12:01 a.m. January 1,
1980, and ending at 12:00 midnight December 31, 1980, and each succeeding
calendar year.
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
prescribing a fine or a penalty, the word "person" as applied to partnerships
shall mean the partners thereof and as applied to corporations or
unincorporated associations, shall mean the officers thereof.
Any person who is a dealer in or vendor of goods, wares or
merchandise other than a wholesale dealer, wholesale vendor or broker.
"Retail dealer" or "retail vendor" shall not include nonprofit corporations
or associations or agencies and political subdivisions of the government
of the United States or of the Commonwealth of Pennsylvania or any
person disposing of merchandise of his own growth, production or manufacture.
The duly elected or appointed tax collector of the Township
of Cranberry.
All statutory limitations upon the assessment of taxes imposed
by this part. All limitations imposed by the provisions of the Local
Tax Enabling Act, 53 P.S. § 6901 et seq., are by law a part
of this part, among which is the limitation that the Township shall
not have authority by virtue of the Local Tax Enabling Act to levy,
assess and collect a tax on goods and articles manufactured in the
Township or on the by-products of manufacture, or on minerals, timber,
natural resources and farm products produced in such political subdivision
or on the preparation or processing thereof for use or market, or
on any privilege, act or transaction related to the business of manufacturing,
the production, preparation or processing of minerals, timber and
natural resources, or farm products, by manufacturers, by producers
and by farmers with respect to the goods, articles and products of
their own manufacture, production or growth, or on any privilege,
act or transaction relating to the business of processing by-products
of manufacture, or on the transportation, loading, unloading or dumping
or storage of such goods, articles, products or by-products.
The twelve-month period beginning January 1, 1980, to and
including December 31, 1980, and each succeeding twelve-month period.
Any business that is conducted at one location for less than
60 consecutive calendar days.
A person who sells goods, wares or merchandise for resale
to dealers in or vendors of goods, wares or merchandise, whether or
not the goods, wares or merchandise are resold in the same form, or
in an altered or changed form, or are consumed directly in the manufacturing,
processing or fabricating of tangible personal property, which is
then sold.
[Ord. 107, 11/15/1979]
1.
License, Imposition and Rate of Tax. Every person engaging in any
business in the Township of Cranberry subject to the business privilege
tax beginning with the tax year 1980 and annually thereafter shall
procure a business privilege tax license in the same manner as provided
for obtaining a mercantile license and shall pay an annual tax at
the rate of one mill on each dollar of volume of the gross annual
receipts thereof; provided, nevertheless, that said gross annual volume
of business or receipts is greater than $2,500 per annum.
2.
Every person subject to the payment of the tax hereby imposed and
who is also subject to the occupational privilege tax levied by Ord.
46, 2/-/1969 [Part 2][1], duly enacted into law on the day of February, 1969, may
deduct said occupational privilege tax from the amount of tax due
and owing under the provisions of this part.
[Ord. 107, 11/15/1979; as amended by Ord. 2005-362, 12/15/2005]
1.
License. Every person desiring to continue to engage in, or hereafter
to begin to engage in, the business of wholesale or retail dealer
in or wholesale or retail vendor of goods, wares and merchandise and
any person conducting a restaurant or other place where food, drink
or refreshments are sold, shall, on or before the first Monday of
January of the license year, or prior to commencing business in the
license year, procure a mercantile license for the Township of Cranberry
from the Tax Collector, who shall issue the same upon the payment
of a fee in an amount as established from time to time by resolution
of Borough Council. Such license shall be conspicuously posted at
the place of business, or at each of the places of business, of every
person at all times.
2.
Imposition and Rate of Tax. For the period beginning January 1, 1980,
and ending December 31, 1980, and thereafter for each calendar year
or fiscal year of the Township of Cranberry, as the case may be, or
any part thereof, the Township of Cranberry does hereby impose a mercantile
license tax in the manner and at the rates hereinafter set forth;
provided, nevertheless, that said gross annual volume of business
or receipts is greater than $2,500 per annum:
A.
Wholesale dealers in or wholesale vendors of goods, wares or merchandise:
at the rate of one mill on each dollar of the volume of the annual
gross business transacted by him. In the case of brokers, the term
"gross business" shall mean gross commission earned.
B.
Retail dealers in or retail vendors of goods, wares or merchandise
and all persons engaged in conducting restaurants or other places
where food, drink or refreshments are sold; at the rate of one mill
on each dollar of the volume of the annual gross business transacted
by him.
C.
Wholesale and retail dealers in or wholesale and retail vendors of
goods, wares or merchandise: at the rate of one mill on each dollar
of the volume of annual gross wholesale business transacted by him
and one mill on each dollar of the volume of the annual gross retail
business transacted by him.
3.
The tax imposed herein shall apply whether or not the tax activity
is conducted together with some other business or occupation.
[Ord. 107, 11/15/1979]
1.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one full year prior to the beginning
of the tax or license year shall compute his annual gross volume of
business or receipts upon the annual gross amount of business transacted
or actual receipts received by him during the preceding calendar year.
2.
Every person subject to the payment of the tax hereby imposed who
has commenced his business less than one full year prior to the tax
or license year 1980 or who has commenced his business subsequent
to the beginning of any tax or license year for such tax or license
year shall compute his annual volume of business or gross receipts
upon the actual volume of business or gross receipts received by him
during the part of such tax or license year remaining and on the actual
gross receipts or volume of business of his first full year for the
second full year he engages in business, as the case may be. In the
case of business commencing less than one full year prior to any tax
or license year, the average monthly volume of business or gross receipts
multiplied by 12 shall be the basis for computing the gross volume
of business or receipts for the first full tax or license year.
3.
Where a receipt in its entirety cannot be subjected to the tax imposed
by this part by reason of the provisions of the Constitution of the
United States or any other provisions of law, including in the exemptions
within this part, the Tax Collector 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 Township of Cranberry shall be taxed hereunder.
The Tax Collector may make such allocation with due regard to the
nature of the business concerned on the basis of mileage division
of the receipt according to the number of jurisdictions in which it
may be taxed, the ratio of the value of the property or assets of
the taxpayer owned and situated in the Township of Cranberry to the
total property or assets of the taxpayer wherever owned and situated,
or any other method or methods of calculation other than the foregoing,
calculated to effect a fair and proper allocation. Every person who
ceases to carry on a business during any tax or license year shall
be permitted to apportion his tax for such tax or license year and
shall pay for such tax or license year in an amount to be computed
by multiplying his gross receipts or volume of business for the preceding
full calendar year by a fraction whose numerator shall be the number
of months such person was in business during the tax year and whose
denominator shall be 12.
4.
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 volume of business or gross receipts on the
actual business transacted or gross receipts received by him during
such tax or license year.
5.
Every person who shall discontinue business during the tax or license
year after having paid taxes for the entire year, upon making proper
application to the Tax Collector, shall be entitled to receive a refund
of a pro rata amount of the tax paid, based upon the period of time
he was not in business during the tax or license year.
[Ord. 107, 11/15/1979, § 26]
1.
Every person subject to the tax imposed by this part shall forthwith
register with the Tax Collector and set forth his name, address, business
address and the nature of the business activity in which he is engaged.
2.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof.
3.
Every person subject to the tax imposed by this part who has commenced
his business at least one full year prior to the beginning of the
license year or any tax year shall on or before the 15th day of May,
1980, and annually thereafter, file with the Tax Collector a return
setting forth his name, his business address and business and such
other information as may be necessary in arriving at the annual gross
volume of business transacted or receipts received by him during the
preceding year and the amount of tax due.
4.
Every person subject to the tax imposed by this part who has commenced
his business less than one full year prior to the beginning of the
tax or license year 1980 shall, on or before May 15, 1980, file with
the Tax Collector a return setting forth his name, his business, business
address and such other information as may be necessary in arriving
at the actual gross volume of business transacted or receipts received
by him during the period of operation prior to January 1, 1980, and
the amount of the tax due.
5.
Every person subject to the tax imposed by this part who commences
business subsequent to the beginning of any tax or license year for
such tax or license year shall, on or before January 31 of the succeeding
tax or license year, file a return with the Tax Collector setting
forth his name, his business, his business address and such other
information as may be necessary in arriving at the actual gross volume
of business transacted or receipts received by him during such tax
period and the amount of the tax due.
6.
Every person subject to the tax imposed by this part who commences
business subsequent to the beginning of any tax or license year shall,
on or before May 15 of the succeeding tax or license year, file a
return with the Tax Collector setting forth his name, his business,
his business address and such other information as may be necessary
in arriving at the gross volume of business or receipts for the first
full tax or license year and the amount of tax due. The average monthly
volume of business transacted or receipts received in the preceding
year multiplied by 12 shall be the basis for computing the gross volume
of business or receipts for the first full tax or license year.
7.
Every person subject to the payment of the tax imposed by this part
who engages in a business, temporary, seasonal or itinerant by its
nature shall, within seven days from the day he completes such business,
file a return with the Tax Collector setting forth his name, business,
his business address and such other information as may be necessary
in arriving at the actual gross volume of business or receipts during
the tax period and the amount of tax due.
[Ord. 107, 11/15/1979]
At the time of the filing of his return, being. . . . 1980,
the taxpayer shall pay the amount of tax shown as due to the Tax Collector.
[Ord. 107, 11/15/1979]
1.
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines and penalties imposed by this part. It shall be also
his duty to keep a record showing the amount received by him from
each person paying the tax and the date of such receipt.
2.
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this part and is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to its administration and enforcement, including
provisions for the reexamination and correction of returns and payments
alleged or found to be incorrect or to which an overpayment is claimed
or found to have occurred. Any person aggrieved by any decision of
the Tax Collector shall have the right to appeal to the Court of Common
Pleas as provided for in other cases.
3.
The Tax Collector 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 Collector the means, facilities and
opportunities for such examinations and investigations as are hereby
authorized.
[Ord. 107, 11/15/1979; as amended by Ord. 94-231, 5/6/1994,
§ 2]
1.
The Tax Collector may sue for the recovery of taxes due and unpaid
under this part in the name of the Township. If for any reason the
tax is not paid when due each year, interest at the rate of 6% on
the amount of such tax and an additional penalty of 1% of the amount
of the unpaid tax for each month or fraction thereof during which
the tax remains unpaid shall be added and collected.
2.
Where suit is brought for the recovery of any such tax, the person
liable therefor shall, in addition, be liable for the costs of collection
and the interest and penalties herein imposed.
[Ord. 107, 11/15/1979]
1.
Nothing contained in this part 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
and the laws and Constitution of Pennsylvania.
2.
If the tax, or any portion thereof, imposed upon any person under
the provisions of this part is held by any court of competent jurisdiction
to be in violation of the Constitution of the United States or of
Pennsylvania, the decision of the court shall not affect or impair
the right to impose the taxes or the validity of the taxes so imposed
upon other persons as herein provided.
[Ord. 107, 11/15/1979; as amended by Ord. 94-231, 5/6/1994,
§ 2; and by Ord. 2005-362, 12/15/2005]
1.
Any person who makes any false or untrue statement of his return
or refuses to permit inspection of the books, records or accounts
of any business in his custody or control when such inspection is
requested by the Tax Collector or his duly authorized representative,
and any person who fails or refuses to file a return or procure a
mercantile license as required by this part or who fails to keep his
license conspicuously posted at his place of business as required
herein, upon being found liable therefor in a civil enforcement proceeding
commenced by the Township, shall pay a judgment of not more than $600
plus all court costs. No judgment shall commence or be imposed, levied
or payable until the date of the determination of a violation by a
district judge. If the defendant neither pays nor timely appeals the
judgment, the Township may enforce the judgment pursuant to the applicable
rules of civil procedure, at which time, in addition to any penalties,
the violator shall be liable for any attorney's fees and costs
incurred by the Township. Each day that a violation continues or each
section of this part which shall be found to have been violated shall
constitute a separate offense.
2.
The failure of any person required to file a return to receive or
procure the form on which the same is required to be filed shall not
excuse him from making a return or from paying the tax.
[Ord. 107, 11/15/1979]
This part is enacted under the authority of the legislation
known as the "Local Tax Enabling Act" (December 31, 1956, P.L. 1257,
as amended), 53 P.S. § 6901 et seq., and shall remain in
effect through December 31, 1980, and shall remain in effect thereafter
from year to year on a calendar basis.
