Township of Cranberry, PA
Butler County
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[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.
BROKER
Merchandise broker, factor or commission merchant.
BUSINESS
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.
CONTRACTORS OR SUBCONTRACTORS
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.
FINANCIAL BUSINESS
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.
GROSS RECEIPTS
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:
(1) 
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.
(2) 
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.
(3) 
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.
(4) 
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.
(5) 
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.
GROSS VOLUME OF BUSINESS
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.
LICENSE YEAR
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.
PERSON
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.
RETAIL DEALER OR RETAIL VENDOR
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.
TAX COLLECTOR
The duly elected or appointed tax collector of the Township of Cranberry.
TAX LIMITATIONS
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.
TAX YEAR
The twelve-month period beginning January 1, 1980, to and including December 31, 1980, and each succeeding twelve-month period.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.
WHOLESALE DEALER OR WHOLESALE VENDOR
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.
[1]
Editor's Note: This tax is now known as the "local services tax." See Part 2 of this chapter.
[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.