[Ord. 762, 3/18/1986, § 1]
This Part is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901-24,
as hereafter amended, supplemented, modified or reenacted by the General
Assembly of Pennsylvania.
[Ord. 762, 3/18/1986, § 2]
This Part shall be known and may be cited as the "Business Privilege
Tax Ordinance".
[Ord. 762, 3/18/1986, § 3]
As used in this Part, the following terms shall have the meanings
indicated, unless the context clearly indicates otherwise:
Carrying on of sales to persons or exercising of any trade,
business, profession or service or function of any commercial nature
within the Borough of Bridgeville, or the offering of such services
to the general public from places within the Borough. This shall include
the operation of any establishment that contains five or more rental
units. Business shall not include any portion of gross receipts of
a business upon which the Borough of Bridgeville assesses and collects
a mercantile tax or the business of any political subdivision, or
of an authority created under an Act of Assembly, or a non-profit
corporation or association organized for religious, charitable or
education purposes, or any employment for a wage or salary or any
business upon which the power to levy a tax is withheld by law.
Cash, credit, property of any kind or nature, received or
allocable or attributable to business conducted in the Borough of
Bridgeville without deduction therefrom, on account of the cost of
property sold, the material used, labor, service or any other cost,
interest or discount or any other expense of doing business. Gross
receipts shall exclude:
Amount of any allowance made for goods, wares or merchandise
taken by a dealer as trade-in or as part payment for other goods,
wares and merchandise in the usual course of business, except to the
extent that the resale prices exceed the trade-in allowance.
Refunds, credits, or allowances given by a taxpayer to a purchaser
on account of defects in goods, wares or merchandise, sold or on account
of goods, wares or merchandise returned.
In the case of financial business, costs of security on other
property as it is sold, exchanged, paid at maturity, or redeemed and
money or credit received in payment of advances, credits and loans,
in no event, however, to exceed the principal amount of such advances,
credits or loans.
In the case of a broker, commissions paid to another broker
on account of purchases in conjunction with such broker.
Receipts by dealers from sales to other dealers in the same
line where the dealer transfers title or possession at the same prices
for which he acquired the goods.
Receipts for the portion of business attributable to interstate
or foreign commerce or to a bona fide office or place of business
regularly maintained outside the limits of the Borough of Bridgeville
and not for the purpose of evading this tax. Such receipts shall be
segregated on the tax return and only that part of receipts attributable
to doing business in the Borough of Bridgeville shall be taxed hereunder;
provided, the taxpayer shall keep adequate books and records of his
business to show clearly, accurately and separately the amount of
such sales he is entitled to deduct from the gross volume in order
to obtain this exclusion.
Taxes collected as agent for the United States, the Commonwealth
of Pennsylvania and/or its political subdivisions.
Receipts from utility service of any person or company whose
rates of service are fixed and regulated by the Pennsylvania Public
Utility Commission; or from any public utility service rendered by
any such person or company or from any privilege or transaction involving
the rendering of any such public utility service.
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any clause prescribing a penalty,
the term "person" as applied to partnerships shall mean the partners
thereof, and as applied to corporations and associations, shall mean
the officers thereof, and if there are no officers, the shareholders
thereof.
Any vendor who sells to the ultimate consumers of his goods,
wares and merchandise.
Period from January 1 to December 31, inclusive.
Business conducted at one location for less than 60 consecutive
calendar days.
Person who, from a store, warehouse, lot or other established
place of business in the Borough of Bridgeville sells merchandise
or other tangible personalty previously purchased by him, such property
being in the same state and condition as when purchased by or for
such vendor, or, if manufactured by him, being sold from a store or
warehouse apart from the manufacturer.
Any vendor who sells to dealers or vendors of goods, wares
and merchandise with respect to such goods and to no other persons.
|
As used in this Part, the masculine shall include the feminine
and neuter.
|
[Ord. 762, 3/18/1986, § 4]
There is hereby imposed for the first tax year and annually
thereafter a business privilege tax for general revenue purposes on
every person engaging in any business in the Borough of Bridgeville.
The rate of the tax on the gross receipts shall be two mills on each
dollar of volume of the gross annual receipts, which shall mean $2
per $1,000 of gross receipts.
[Ord. 762, 3/18/1986, § 5; as amended by Ord. 867,
5/10/1999, § 3]
1.
All taxes under this Part are imposed as of the effective date hereof
and shall be based on actual gross receipts received by the business
during the tax year, including the gross receipts of any person engaged
in a temporary, seasonal or itinerant business.
2.
Quarterly returns shall be filed and the tax shall be paid on the
gross receipts during the months that the person was engaged in business
as herein defined.
3.
When gross receipts in their entirety cannot be subjected to the
tax for whatever reason, the appointed tax collector may make an allocation
by any method or calculation to effect a fair and proper allocation.
4.
Every person subject to the payment of the within tax and who is
also subject to a mercantile tax received by Borough Ordinance, may
deduct said mercantile tax payment from the amount of the tax due
and owing under the provisions hereof.
[Ord. 762, 3/18/1986, § 6]
1.
Every return shall be made upon a form furnished by the tax collector.
Every person making a return shall verify the correctness thereof
by affidavit.
2.
Any person subject to the tax on the effective date hereof or who
becomes subject to the tax by commencing a business subsequent to
the effective date shall file a quarterly return and pay on account
the tax due.
3.
Returns shall be made for the following quarters and shall be filed
by the due date along with payment of any tax liability:
|
Quarters
|
Due Date
| |
|---|---|---|
|
January 1 to March 31
|
April 30
| |
|
April 1 to June 30
|
July 31
| |
|
July 1 to September 30
|
October 31
| |
|
October 1 to December 31
|
January 31
|
4.
Any person going out of or ceasing to do business shall, within seven
days from the date of ceasing to do business, file a return showing
the actual gross receipts of the tax period in which said person ceased
doing business, and pay the tax due as computed thereon at the rate
herein provided for at the time of filing said return.
5.
If any person is liable for the same tax on the same subject imposed
by the Local Tax Enabling Act, to the Borough of Bridgeville and one
or more political subdivisions of the State, then and in that event
the taxes shall be apportioned by such percentage as may be agreed
upon by such political subdivisions but, in no event shall the combined
taxes of both political subdivisions exceed a maximum rate of tax
as fixed by the said enabling act permitting the imposition for such
taxes.
[Ord. 762, 3/18/1986, § 7; as amended by Ord. 867,
5/10/1999, § 3]
[Ord. 762, 3/18/1986, § 8; as amended by Ord. 867,
5/10/1999, § 3]
1.
The appointed tax collector is charged with the duties of collecting
and receiving taxes, fines, and penalties imposed by this Part. It
shall be his duty to keep a record showing the amount received by
him, from whom received, and the date of such receipt.
2.
The appointed tax collector and his duly appointed agents are hereby
empowered with the approval of the Borough Council of the Borough
of Bridgeville to prescribe, adopt, promulgate and enforce rules and
regulations relating to any matter pertaining to the administration
and enforcement of this Part. This power shall include provisions
for the examination and correction of returns for payments alleged
or found to be incorrect, or overpayments claimed or found to have
occurred. Generally, the appointed tax collector is charged with enforcing
the provisions of this Part and any rules and/or regulations promulgated
pursuant hereto.
3.
In the event the person to be assessed neglects or refuses to make
a return, then in such case the appointed tax collector or his duly
appointed agents shall assess said person or persons on such an amount
of gross receipts as the said appointed tax collector or his agents
deem reasonable and appropriate. In all cases of assessment, the appointed
tax collector or his duly appointed agents shall give the parties
assessed a notice in which shall be stated the trade, business, occupation
or class, and the amount of the business privilege tax imposed.
4.
The appointed tax collector or his duly appointed agents is hereby
authorized to examine the books and records of any taxpayer or supposed
taxpayer in order to verify the accuracy of any returns made or to
be made in order to ascertain the tax due.
5.
The appointed tax collector shall have the power of subpoena.
[Ord. 762, 3/18/1986, § 9; as amended by Ord. 867,
5/10/1999, § 3]
Each taxpayer shall keep complete books and records of account
of the business conducted in the Borough of Bridgeville including
a complete account of the gross receipts allocable to or attributable
to the business conducted in the Borough. Such books and records must
disclose in detail the gross receipts and other data pertaining to
the taxpayer's gross volume of business and must be sufficiently
complete to enable the appointed tax collector to carry out his duties
and such books and records shall be produced for inspection, review
and/or copying by the appointed tax collector when requested.
[Ord. 762, 3/18/1986, § 10; as amended by Ord.
867, 5/10/1999, § 3]
Any information gained by the appointed tax collector or any
other official, agent or employee of the Borough of Bridgeville, as
a result of any returns, investigations, hearings, or verifications
required or authorized by this Part shall be confidential, except
in accordance with proper judicial order or as otherwise provided
by law.
[Ord. 762, 3/18/1986, § 11; as amended by Ord.
867, 5/10/1999, § 3]
1.
The appointed tax collector or his duly appointed agents shall have
the power in the name of the Borough of Bridgeville to institute proceedings
against persons who violate the provisions of this Part to recover
the amount due as other debts are recoverable by the Borough.
2.
If for any reason the tax is not paid when due and 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 interest and
penalties herein imposed. Interest at the rate of 6% per annum on
the amount of said 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.
[Ord. 762, 3/18/1986, § 12; as amended by Ord.
867, 5/10/1999, § 3]
Any person aggrieved by any decision of the appointed tax collector
shall have the right to appeal to court.
[Ord. 762, 3/18/1986, § 13; as amended by Ord.
830, 2/13/1995; and by Ord. 867, 5/10/1999, § 3]
Any person who shall conduct, transact, or engage in any of
the businesses subject to the tax imposed by this Part, who refuses
to file a return or who shall willfully file a false return or attempt
to avoid any payment hereunder or refuse to permit inspection of the
books and records in his control after request is made by the appointed
tax collector, shall, upon conviction, be sentenced to pay a fine
of not more than $600 plus costs and, in default of payment of said
fine and costs, to a term of imprisonment not to exceed 30 days. Each
day that a violation of this Part continues shall constitute a separate
offense.
