[Adopted 12-4-1986 by Ord. No. 86-13]
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this article, except where
the context clearly indicates or requires a different meaning:
Carrying on or exercising whether for gain or profit or otherwise
within the Borough 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 Borough. "Business" shall include the
leasing or rental of any real or personal property or any portion
thereof. "Business" shall include the operation of a hotel, apartment
house, boardinghouse, nursing home, group home, rooming house and
such similar establishments, and the operation of any building or
real property, or a portion thereof, for residential, commercial or
industrial rental purposes.
The term shall not include the following: Any business which
is subject to the Borough mercantile tax on its entire gross receipts,
the business of any political subdivision, any employment for a wage
or salary, or any business upon which the power to levy a tax is withheld
by law.
The services and transactions of trust, credit and investment
companies where 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.
Cash, credits, property of any kind or nature received in
or allocable or attributable to the Borough 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 Borough, including rent and all other
receipts from the leasing or rental of any real property or portion
thereof or any personal property or portion thereof, and including
gross rents and all other receipts from the operation of a hotel,
apartment house, boardinghouse, nursing home, group home, rooming
house, and such similar establishments, and gross rents and all other
receipts from the operation of any building or real property or a
portion thereof for residential, commercial or industrial purposes;
there shall be no deductions from any of the above 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 include both cash and credit transactions. "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, commissions paid by him to another
broker or salesperson 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 Borough, and not for the purpose of evading the payment of this tax, and those receipts which the Borough is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 240-50B of this article.
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.
The person, firm or corporation appointed by the Town Council
of the Borough to administer the provisions of this article.
Twelve-month period beginning January 1, 1987, to and including
December 31, 1987, and each succeeding twelve-month period.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Any person who sells to dealers in or vendors of goods, wares
and merchandise.
A tax for general revenue purposes is hereby imposed and levied
upon the privilege of carrying on or exercising business within the
Borough as follows: Beginning with the tax year 1987 and each tax
year thereafter, every person engaging in any business in the Borough
shall pay an annual tax at the rate of three mills on each dollar
of volume of the annual gross receipts thereof. Three mills equals
$0.003 on each dollar or $3 on each $1,000 of gross receipts.
A.Â
Every person subject to the payment of the tax hereby imposed shall
compute his annual gross receipts for the tax year, including the
tax year 1987, upon the actual gross receipts received by him during
the said tax year. Returns shall be filed and the tax due shall be
paid as is further provided for in this article.
B.Â
Where a receipt in its entirety cannot be subjected to the tax imposed
by this article by reason of the provisions of the Constitution of
the United States, or any other provision of law, including any exclusions
within this article, the Tax Collector shall establish rules and regulations
and methods of allocation and evaluation so that only that part of
such receipt which is property attributable and allocable to the doing
of business in the Borough 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 millage 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 Borough 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.
C.Â
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 on the actual gross receipts
received by him during such tax year.
A.Â
Every person subject to the tax imposed by this article shall, on
or before January 31 of each tax year, 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; persons commencing
business after January 31 of each year shall register with the Tax
Collector within 30 days of the commencement of such business.
B.Â
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof.
C.Â
Every person subject to the tax imposed by this article shall, on
or before the 30th day of April, July and October of each tax year,
and the 30th day of January of each succeeding year, commencing April
30, 1987, file with the Tax Collector a properly certified return,
said return setting forth his name, his business and business address,
and such other information as may be necessary in arriving at the
volume of the gross receipts of the business transacted by him during
the previous three-month quarterly period of the tax year ending,
respectively, March 31, June 30, September 30 and December 31, and
the tax due thereon. As provided in this article, the tax attributable
to each such quarter shall be due and payable no later than the date
for timely filing of each such quarterly return.
D.Â
Every person subject to the tax imposed by this article who commences business subsequent to the beginning of any aforesaid quarterly period of any tax year shall commence filing quarterly returns with the quarterly return due for that period in which business was commenced; said quarterly return shall conform with the returns prescribed in Subsection C above, shall include all gross receipts of the business from the date of commencement of business to the conclusion of the quarter, and the tax due thereon shall be computed and paid on the basis of all gross receipts so included. Thereafter, quarterly returns shall continue to be filed and all taxes paid in accordance with this article.
E.Â
Provided, however, that every person subject to the payment of the
tax imposed by this article 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, his business, his business address, and such other
information as may be necessary in arriving at the actual gross volume
of business during the tax period, and the amount of tax due. As provided
in this article, the tax shall be due and payable no later than the
date for the timely filing of said return.
A.Â
The tax shall be due and payable to the Tax Collector on a quarterly
basis and shall be paid on or before the 30th day of the month following
the last day of each respective quarterly period (the last day of
each quarterly period being March 31, June 30, September 30 and December
31 of each tax year) as measured by the volume of gross receipts of
the business in the respective quarter; the tax imposed hereunder
shall be due regardless of whether a return is filed or whether the
return as filed correctly indicates the amount of tax due.
B.Â
Provided, however, that in the case of any person subject to this
tax engaged in temporary, seasonal or itinerant business, the tax
imposed hereunder shall be due and payable within seven days of completion
of said business.
A.Â
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines and penalties imposed by this article. It shall also
be his duty to keep a record showing the amount received by him from
each person paying the tax and the date of such receipt.
B.Â
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this article and is hereby empowered to prescribe,
adopt and promulgate and enforce rules and regulations relating to
any matter pertaining to the administration and enforcement of this
article, including provisions for the reexamination and correction
of returns and the payments alleged or found to be incorrect or as
to which an overpayment is claimed or found to have occurred, and
to make refunds where necessary. Any person aggrieved by any decision
of the Tax Collector shall have the right to appeal to the Court of
Common Pleas of Allegheny County, Pennsylvania, or other court of
competent jurisdiction, as in other cases provided.
C.Â
The Tax Collector is hereby authorized to compel the production of
books, papers and records and the attendance of all persons before
him, whether as parties or witnesses, who he believes to have knowledge
of such receipts.
D.Â
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 the Tax Collector or his duly appointed deputy
the means, facilities and opportunities for such examinations and
investigations as are hereby authorized.
A.Â
The Tax Collector may sue for the recovery of taxes due and unpaid
under this article.
B.Â
If for any reason the tax is not paid when due, interest at the rate
of 6% per annum and an additional penalty of 1/2 of 1% of the unpaid
tax for each month or fraction thereof during which the tax remains
unpaid shall be added and collected. Where suit is brought for the
recovery of any such tax, the person liable therefor, in addition,
shall be liable for the costs of collection and the interest and penalties
herein imposed.
Whoever makes any false or untrue statement on his return, or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control when the right to make such
inspection by the Tax Collector is requested, and whoever fails or
refuses to file a return required by this article is in violation
of this article. Any person, firm or corporation who shall violate
any provision of this article shall, upon conviction thereof, be sentenced
to pay a fine of not more than $1,000 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 article continues shall
constitute a separate offense.
A.Â
Nothing contained in this article shall be construed to empower the
Borough to levy and collect the taxes hereby imposed on any person
or business or any portion of any business not within the taxing power
of the Borough under the Constitution of the United States and the
laws and the Constitution of the Commonwealth of Pennsylvania.
B.Â
If the tax or any portion thereof imposed upon any person under the
provisions of this article shall be held by any court of competent
jurisdiction to be in violation of the Constitution of the United
States or of the Commonwealth 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.
C.Â
If a final decision of the court of competent jurisdiction holds
any provision of this article or the application of any provision
to any circumstances to be illegal or unconstitutional, the other
provisions of this article or the application of such provisions to
other circumstances shall remain in full force and effect. The intention
of the Town Council of the Borough is that the provisions of this
article shall be severable and that this article would have been adopted
if any such illegal or unconstitutional provisions had not been included.
The Tax Collector is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the Borough
in any case where the taxpayer disputes the validity or the amount
of the Borough claim for this tax. If it is thereafter judicially
determined by a court of competent jurisdiction that the Borough has
been overpaid, the amount of the overpayment shall be refunded to
the taxpayer.
The Town Council of the Borough shall, from time to time, prepare
and approve certain rules and regulations relative to the tax imposed
hereunder. Said rules and regulations shall be enacted by ordinance.
[Added 12-4-1986 by Ord. No. 86-16]
The Town Council of the Borough does hereby enact, adopt and
approve regulations for the collection of the Business Privilege Tax
imposed by Ord. No. 86-13, and for the administration and enforcement
of said ordinance, a true and correct copy of said regulations having
been annexed hereto and are on file in their entirety at Town Hall.
