[Adopted 9-18-1978 by Ord. No. 562 (Ch. 24, Part 2, of the
1988 Code of Ordinances)]
This article shall be known and may be cited as the "Clifton
Heights Business Privilege Tax Ordinance."
[Amended 10-16-1989 by Ord. No. 693; 11-20-1989 by Ord. No. 694]
The following words and phrases, as used in this article, shall
have the meanings ascribed to them in this section, unless the context
clearly indicates a different meaning. The masculine includes the
feminine, the singular includes the plural, and the plural includes
the singular.
The Borough of Clifton Heights.
All businesses, trades, occupations and professions in which
there is offered any service or services to the general public or
a limited number thereof, including but not limited to financial business
and those enterprises engaged in by hotel operators, motel operators,
office and/or residential apartment building operators, parking lot
and garage operators, warehouse operators, lessors of tangible personal
property, physicians and surgeons, osteopaths, podiatrists, chiropractors,
veterinarians, optometrists, pharmacists, lawyers, dentists, engineers,
architects, chemists, certified public accountants, public accountants,
funeral directors, promoters, agents, brokers, manufacturer's
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.
The services and transactions of banks and bankers, trust,
credit and investment companies, holding companies, dealers and brokers
in money, credits, commercial paper, bonds, notes, securities and
stocks, and monetary metals, factors and commission merchants.
Includes the gross amount of cash, credits or property of any
kind or nature received in both cash and credit transactions allocable
or attributable to the Borough by reason of any sale made (including
resales of goods, wares or merchandise taken by a dealer as a trade-in
or as part payment for other goods, wares and merchandise), service
rendered (including labor and any materials employed in or becoming
part of the service), or commercial or business transactions in connection
with any business, trade, occupation or profession.
"Gross receipts" shall not include:
In the case of a sale of goods, the receipts from a sale in
which the goods are delivered from a place of business regularly maintained
outside the Borough by the taxpayer to a place of business regularly
maintained outside the Borough by the purchaser, provided that such
delivery is not made for the purpose of evading this tax;
The amount of any allowance made for goods, wares, and 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 (not to exceed the principal amount of such advances, credits,
and loans), and deposits;
In the case of a broker, any portion of the fees or commissions
with respect to any transaction paid by him to another broker on account
of a purchase or sale contract initiated by or exercised or cleared
in conjunction with such other broker; and
Receipts by a dealer from sales to other dealers in the same
line where the dealer transfers title or possession at the same price
for which he acquired the goods, wares and merchandise, provided that
such other dealers are not the parent or subsidiary of the vendor
dealer or have no other affiliation or cooperative arrangement with
the vendor dealer.
Includes both the owner of a hotel, motel, office and/or
residential apartment building, parking lot, garage, or warehouse
and any person the owner may engage for hire to supervise the operation
of such hotel, motel, apartment building, parking lot, garage or warehouse.
Any individual, partnership, limited partnership, association,
corporation, trust, or other legally recognizable entity, except such
as are wholly exempt from taxation under the Act of December 31, 1965,
P.L. 1257, as amended.[1] Persons exempted from taxation under this article shall
include agencies of the government of the United States or of the
Commonwealth of Pennsylvania or political subdivisions thereof and
nonprofit corporations or associations organized solely and exclusively
for religious, educational or charitable purposes and not conducting
any regular or established business competing commercially with any
person subject to the tax imposed by this article.
The Borough Secretary of the Borough of Clifton Heights.
Any act or instance of helping or benefiting another for
a consideration.
The twelve-month period beginning the first day of January.
Any business, trade, occupation or profession that is conducted
at one location for less than 60 consecutive calendar days.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[Amended in 1979 by Ord. No. 579]
For the tax year beginning January 1, 1980, and for each tax
year thereafter, every person desiring to continue to engage in or
hereafter to begin to engage in a business, trade, occupation, or
profession at an actual place of business in the Borough shall, on
or before the 15th day of January of the tax year or prior to commencing
business in such tax year, make application for registration for each
place of business in the Borough, or, if such person has no actual
place of business within the Borough, then such person shall file
one application for registration with the Secretary. Such registration
shall be made by the completion of an application furnished by the
Secretary and the payment of a fee of $25 for each place of business.
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, and, in the case of a corporation,
by an officer thereof, or by the authorized person of any other legal
entity. Each applicant shall receive a certificate of registration
from the Secretary which shall not be assignable. In the case of loss,
defacement or destruction of any certificate, the person to whom the
certificate was issued shall apply to the Secretary for a new certificate,
for which a fee of $10 shall be charged. Such certificate shall be
conspicuously posted at each place of business within the Borough
at all times.
[Amended in 1979 by Ord. No. 579]
Every person engaging in a business, trade, occupation or profession
in the Borough shall pay an annual business privilege tax for the
year beginning January 1, 1980, and for each tax year thereafter at
the rate of one mill on such person's gross receipts.
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 Article II, Mercantile Tax, of this chapter. Any person required to pay both a business privilege tax and a mercantile license tax may file one joint return and need pay only one license fee of $25 for each place of business.
Computation of estimated and actual gross receipts shall be
made in the following manner:
A.
The estimated gross receipts for any tax year of any person subject
to the payment of the tax hereby imposed who has commenced business
at least a full year prior to January 1 of that tax year shall be
the actual gross receipts of that person during the 12 months preceding
such January 1.
B.
The estimated gross receipts for any tax year of any person subject
to the payment of the tax hereby imposed who has commenced business
less than one full year prior to January 1 of that tax year shall
be computed by multiplying by 12 the monthly average of such person's
actual gross receipts during the months while engaged in business
prior to such January 1.
C.
The estimated gross receipts for any tax year of any person subject
to the payment of the tax hereby imposed who commences business subsequent
to January 1 of that tax year shall be computed for that tax year
by multiplying such person's actual gross receipts for the first
month of business 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.
[Amended in 1982 by Ord. No. 612]
A.
Every return as hereinafter required by this article shall be made upon a form furnished by the Secretary and in accordance with such regulations as may hereafter be issued by the Secretary pursuant to § 305-40 hereof. Every person making such return shall certify the correctness thereof under the penalties of perjury.
B.
Every person subject to the 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 31st day of July following, file with
the Secretary 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 preceding year
and the amount of tax estimated to be due.
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 31st day of July following, file with
the Secretary 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
40 days from the date of commencing such business, file with the Secretary
a return setting forth such person's name, business and business
address and such receipts of such person during the first month of
business and the amount of tax estimated to be due.
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 Secretary 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.
F.
At the end of the tax year, and on or before July 31 of the following
year, every person subject to the tax hereby imposed shall make a
final return to the Secretary 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 and first return, and the amount of tax due upon the final
computation.
B.
At the time of filing the final return, if the full amount of 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 Secretary to collect and receive the
taxes, fines and penalties imposed by this article. It shall also
be the duty of the Secretary 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 Secretary is not satisfied with the return and payment of
tax made by any taxpayer or supposed taxpayer under the provisions
of this article, the Secretary 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 Secretary's
possession or that shall come into his possession, and, for this purpose,
the Secretary or the deputy or authorized agent of the Secretary 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 Secretary 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 his 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 Secretary, a return is found to
be incorrect, the Secretary shall have the power to 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 claiming an exemption
from the payment of the tax hereby imposed to prove by clear and convincing
evidence his legal right to such exemption.
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 Secretary 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.
G.
The Secretary is hereby authorized to make rules and regulations
consistent with the provisions of this article relating to the interpretation
or application of any section of this article or to any matter affecting
the administration and enforcement of this article, including provision
for the reexamination and correction of returns and the adjustment
or refund of any overpayment of tax.
All taxes due and unpaid under this article shall be recoverable
by the Borough Solicitor as other debts due the Borough are now or
may hereafter be by law recoverable.
All taxes due under this article shall bear interest at the
rate of 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 or payment as herein required, an additional
10% of the amount of the tax shall be added by the Secretary and collected.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of the Borough for the use and benefit of the Borough.
A.
Nothing contained in this article shall be construed to empower the
Borough to levy and collect the taxes hereby imposed on any person
or any business, trade, occupation, or profession or any portion of
any business, trade, occupation or profession which is not within
the taxing power of the Borough under the Constitution of the United
States and the Constitution and laws of the Commonwealth of Pennsylvania.
B.
It is not the intention of the Borough Council in adopting this article
to impose, nor should any portion of this article be construed to
mean that the Borough Council has imposed by adopting this article,
a room tax on hotels or motels in the Borough of Clifton Heights,
or any other tax which is an invalid duplication of any tax imposed
by the Commonwealth of Pennsylvania. Rather, all taxes imposed by
this article are taxes on the privilege of conducting businesses,
trades, occupations and professions, including the business of operating
a hotel or motel.
C.
It is the intent of the Borough Council to impose a tax on the privilege
of conducting the business of operating an office and/or residential
apartment building, and the renting of space to tenants of such buildings
shall be deemed to be the minimum sufficient activity to constitute
the conduct of a business under the terms of this article, and such
minimum activity shall not be deemed to be merely preserving the asset
of the property.
[Amended 8-15-1988 by Ord. No. 682; 9-19-1988 by Ord. No. 681]
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 less than $25 nor 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. Every day that a violation of this article
continues shall constitute a separate offense.
