Township of North Versailles, PA
Allegheny County
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Table of Contents
Table of Contents
[Adopted 1-28-1980 by Ord. No. 782 (Ch. 24, Part 3, of the 1987 Code of Ordinances)]

§ 270-34
Definitions. 

§ 270-35
Levy of tax. 

§ 270-36
Payment of tax; receipt; rate. 

§ 270-37
Imposition and rate of tax. 

§ 270-38
Computation of gross volume of business. 

§ 270-39
Returns. 

§ 270-40
Exemptions for new businesses. 

§ 270-41
Powers and duties of Tax Collector. 

§ 270-42
Power to recover taxes and penalties. 

§ 270-43
Penalty for late payment. 

§ 270-44
Compensation of Tax Collector. 

§ 270-45
Bond of Tax Collector. 

§ 270-46
Confidential nature of information. 

§ 270-47
Violations and penalties. 

§ 270-48
Interpretation regarding other business taxes. 

§ 270-34 Definitions.

[Amended 8-18-1986 by Ord. No. 842]

The following words and phrases when used in this article shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:

CHARITABLE ENTITY
An entity which exists solely and exclusively for nonprofit motives and organized solely and exclusively for charitable or educational purposes. The burden shall be on the taxpayer to show that it is one of purely public charity, was founded by a public or private charity, and is maintained by a public or private charity. It must possess all the following characteristics:
A. 

It must advance solely charitable purposes; it must donate or gratuitously render substantial portions of its services and funds to purely public charity or use. It must benefit a substantial and indefinite class of persons who are legitimate subjects of charity and thus relieve the government of some of its burden; it must operate entirely free from a profit motive. A place of religious worship shall be deemed to be a public charity, but only if the facility involved is used primarily as a place for persons to attend religious worship, and the facility and operation is necessary to engage in the conduct of religious worship. It is resolved by this article that a radio and television facility is not a place of religious worship. Broadcasting shall not be deemed to be a charitable function.

CONDUCTING, DOING, OR ENGAGING IN BUSINESS
Any activity within the Township of North Versailles at a location or locations, whether in a storeroom, dwelling, lot, flea market, movable stand, vehicle, or elsewhere, within or from without the Township of North Versailles, of exchanging, or offering to exchange, for value, or for a consideration of any article(s), wares and merchandise, goods, or any other thing other than realty, or the carrying on or exercising whether for gain or otherwise within the Township any trade or business, including, but not limited to a financial business, profession, vocation, service, construction, communication, surrendering of services, or any other commercial activity of any nature, to the general public. Persons who are engaged in any employment by employers for wages, salaries, or commissions are not deemed to be persons "engaged in business" under the terms hereof. "Business" shall not include any business which is any business of any political subdivision or any other business upon which the power to levy a tax under this article is prohibited by law. It is the intent of this article to tax all services and functions of any commercial nature within the Township pursuant to this article.
A. 

Cash, credit, property of any kind or nature, received or allocable or attributable to the Township of North Versailles from any business or services rendered, or commercial or business transactions without deduction on account of the cost of property sold, the material used, labor, service or any other costs, interest or discount paid or any other expenses.

B. 

"Gross receipts" shall further be deemed to exclude the following:

(1) 

In the case of financial business, costs of security on other property as it is sold, exchanged, paid to maturity or redeemed, money or credits received on repayment of advances, credits and loans. However, in no event shall it exceed the principal amount of such advances, credits, loans or deposits; and

(2) 

In the case of broker financial paper, commissions paid to another broker on account of purchases; and

(3) 

Receipts for that portion of business attributable to interstate or foreign commerce or to a bona fide place of business outside the Township of North Versailles which is regularly maintained by the Taxpayer outside of the Township limits and not for the purpose of evading tax payments hereunder. Such receipts shall be segregated on each and every tax return but only the part of the receipts which are properly attributable to doing business in the Township of North Versailles shall be taxed or are deemed to be taxable.

(4) 

Entities engaged in the conduct of maintaining, operating and/or using broadcasting towers for dissemination of words, figures or images through the air waves shall be deemed to be engaging in a business activity which is taxable under this article. Receipts attributable to all such broadcasts shall be all fees paid for such broadcasting, telephone usage, communication usage of any nature and/or fees, donations or contributions attributable to or made on account of such broadcasting.

C. 

The tax which is due under this article is intended to be imposed on gross receipts as a fair representation of the business and the taxpayer's activities within the Township. In the event that any taxpayer claims that his or its gross receipts are being taxed by business privilege resolutions or ordinances elsewhere, it shall be incumbent upon the taxpayer, in order to sustain his burden of proof, to produce a copy of the return as filed and accepted by such other jurisdiction together with proof of payment. The production of such proof shall not be conclusive on the validity or invalidity of the assessment against the taxpayer by North Versailles Township.

PERSON
Any entity, foundation, individual, partnership, limited partnership, unincorporated association business or nonprofit corporations engaged in business or other activities for profit or otherwise, within the Township of North Versailles in Allegheny County, Pennsylvania. Whenever used in any section prescribing and imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations the officers thereof. The term "person" as defined above shall not include charitable entities as defined herein, or charitable educational institutions, municipalities, school districts, agencies of the government of the United States or of the Commonwealth of Pennsylvania, or any person to the extent of his vending or disposing of articles of his own manufacture. The word "person" as used in this article is synonymous with the word "taxpayer."
TAX
A business privilege tax on the privilege of operating, conducting, doing or engaging in business by persons within the Township of North Versailles.
TAX COLLECTOR
Any person, entity or agency appointed by Township of North Versailles for the collection of the tax levied under this article.
TAX YEAR
The twelve-month period commencing on January 1 and ending on December 31 of each year, except that the first taxable year shall commence February 1, 1980, and end December 31, 1980.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days, but no distinction shall be made hereunder between temporary, seasonal, itinerant, permanent, or any other qualified business operation as to the amount of the tax rate due hereunder. Such business operations shall also be subject to the tax.
TOWNSHIP SECRETARY
The duly appointed Township Secretary of the Township of North Versailles.
VOLUME OF BUSINESS
Includes both cash and credit transactions.

§ 270-35 Levy of tax.

The first taxable year shall commence on February 1, 1980, and end on December 31, 1980, both inclusive; thereafter, the tax shall be levied annually on a twelve-month calendar year basis. The Township does hereby impose a tax on the privilege of operating, conducting, doing or engaging in business by persons within the Township of North Versailles in the manner and rates as hereinafter set forth.

§ 270-36 Payment of tax; receipt; rate.

[Amended 8-18-1986 by Ord. No. 842]
A. 

Beginning in the taxable year 1980 and annually thereafter, every person desiring to continue to engage in or hereafter to begin to engage in any business of any nature whatever in the Township shall procure a business privilege tax receipt for his place or places of business in the Township of North Versailles from the Tax Collector, as required by law. Such tax receipt shall be conspicuously posted at the place of business, or a copy thereof in each additional business, of every such person at all times.

B. 

The tax for the taxable year 1980 shall be paid to the Tax Collector thereof, and the receipt therefor procured not later than the 15th day of February 1980 or may be paid prior to commencing business in the taxable year 1980; annually, after the taxable year 1980, a receipt for such tax paid shall be procured not later than the 15th day of February, of each taxable year thereafter, or may be procured immediately prior to commencing business in such tax year.

C. 

It is the intent of this taxing ordinance by North Versailles Township to impose a tax of one mill on gross receipts, and that the proceeds shall not be shared. This tax shall be in addition to any tax imposed by the East Allegheny School District which likewise imposes a business privilege tax. If any Court shall decide that this tax must be shared with the school district, then it is the intent of this article that this tax shall be at the rate of two mills.

§ 270-37 Imposition and rate of tax.

[Amended 8-18-1986 by Ord. No. 842]
A. 

Every person operating, conducting, doing or engaging in business within the Township of North Versailles shall pay an annual tax for such operation for the fiscal year of 1980 as herein defined, and annually thereafter on a twelve-month basis, on the annual gross business transacted by the taxpayer during each taxable year based on the gross receipts of the enterprise. The tax shall be at the rate of two mills as applied to the gross receipts. One mill equals $1 per $1,000 of gross receipts or 0.01%.

B. 

It is the intent of North Versailles Township that the business privilege tax and the mercantile tax shall be imposed and collected under a consolidated tax return. The Tax Collector is directed to use a consolidated tax form which designates the form as the business privilege/mercantile tax. All dates, deadlines and filing periods and forms of return shall be applicable to both taxing ordinances. It is the intent of North Versailles Township to render both taxing ordinances compatible and to facilitate the collection, return and reconciliation of all tax returns for each tax.

§ 270-38 Computation of gross volume of business.

A. 

During the taxable year 1980, every person subject to the payment of the tax hereby imposed who has commenced business at least one full year prior to the first day of January 1980, shall compute 11/12 of his annual gross volume of business upon the actual gross amount of business transacted by him during the period between first day of January 1979, and the 31st day of December 1979, inclusive.

B. 

Annually after the taxable year 1980, 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 any taxable year shall compute his annual gross volume of business upon the actual gross volume of business transacted by him during the preceding taxable year.

C. 

During the taxable year 1980 every person subject to the payment of the tax hereby imposed, who has commenced, or who commenced his business less than one year prior to the first day of January 1980, shall compute his gross volume of business for the tax year 1980 upon the gross volume of business transacted by him during the first month of his engaging in business, multiplied by 11.

D. 

Annually, after the Township fiscal year 1980, every person subject to the payment of the tax hereby imposed who has commenced business or who commences his business less than one full year prior to the beginning of any tax year shall compute his annual gross volume of business for such tax year upon the gross volume of business transacted by him during the first month he engages in business, multiplied by 12.

E. 

Every person subject to the payment of the tax hereby imposed who commences his business subsequent to the beginning of any taxable year shall compute his gross volume of business for such tax year upon the gross volume of business transacted by him during the first month of his engaging in business multiplied by the number of months he engages in business in such tax year.

F. 

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 volume of business upon the actual gross amount of business transacted by him during such taxable year.

§ 270-39 Returns.

[Amended 8-18-1986 by Ord. No. 842]
A. 

Returns shall be made upon a form furnished by the Tax Collector. Every person making a return shall verify the correctness thereof by affidavit. A copy of the federal and state tax return must be attached as exhibits to the local tax return including, but not limited to Schedules A, B and C of the federal income tax.

B. 

During the taxable year 1980, every person subject to the tax imposed by this article who has commenced his business at least one full year prior to the first day of January 1980, shall on or before the 15th day of March 1980 file with the Tax Collector a return setting forth his name, his business, his business address, and such other information as may be necessary in arriving at the actual gross amount of the business transacted by him during the period between the first day of February 1979 and December 31, 1979, both inclusive and the amount of tax estimated to be due.

C. 

Annually, after the taxable year 1980, every person subject to the tax imposed by this article who has commenced business at least one full year prior to the beginning of any tax or fiscal year, shall, on or before the 15th day of February following, file with the Tax Collector a return setting forth his name, his business and his business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the preceding calendar year and the amount of tax due.

D. 

During the taxable year 1980, every person subject to the tax imposed by this article who has commenced his business less than one full year prior to the first day of January 1980, shall on or before the 15th day of February 1980, file with the Tax Collector a return setting forth his name, his business and his business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him, during the number of months in business, and the amount of tax due.

E. 

Annually, after the taxable year 1980, every person subject to the tax imposed by this article who has commenced his business less than one full year prior to the beginning of any tax year shall, on or before the 15th day of February following, file with the Tax Collector a return setting forth his name, his business and his business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the number of months in business, and the amount of the tax due.

F. 

Every person subject to the tax imposed by this article who commences business subsequent to the beginning of any tax year shall within 40 days from the date of commencing such business file a return with the Tax Collector setting forth his name, his business and his business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during his first month of business and the amount of tax due.

G. 

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 on the day he completes such business file a return with the Tax Collector setting forth his name, his business and his business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during such period and the amount of the tax due.

H. 

Quarterly payments on account of taxes for a current year shall be due and payable on the 15th day of April, July, October and January of the following year. Final return reconciliation and payment for the current year shall be due on February 15th of the following year.

§ 270-40 Exemptions for new businesses.

Any person who relocates his business into the Township during the time when this tax is in force shall be exempt from this tax for the first two years during which he does business within the Township. Such exemption shall apply only to business undertakings which had not theretofore done business in the Township. A change of name, form or entity shall not be deemed to be a new business. Any change in the business form of a going concern shall be deemed to have been made solely to obtain exempt status, and shall not entitle the person making such change to exempt status under this section.

§ 270-41 Powers and duties of Tax Collector.

A. 

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. 

The Tax Collector is hereby charged with the administration and enforcement of the provisions of this article and is hereby empowered to prescribe, adopt, 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 payments alleged or found to be incorrect, or as to which the 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 in other cases provided.

C. 

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 returns 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 opportunity for such examinations and investigations as are hereby authorized.

D. 

The Tax Collector shall have the power of subpoena.

§ 270-42 Power to recover taxes and penalties.

All taxes imposed by this article, together with all penalties imposed under this article, shall be recoverable by the Township as other debts of like amount are recoverable.

§ 270-43 Penalty for late payment.

All persons who fail to make payment, when due, of any tax charged against or imposed upon them by virtue of this article shall be charged with a penalty of 10% additional on the amount of tax due and owing, and thereafter, an additional penalty of 1/2% for each month, or a fractional part thereof, until paid, which penalty shall be added to the tax by the Tax Collector, and collected by him for the benefit of the Township. Where suit is brought for the recovery of such tax, the person liable therefor shall, in addition, be liable for the costs of collection, interest, penalties and attorney fees.

§ 270-44 Compensation of Tax Collector.

The compensation to be paid the Tax Collector be and the same is hereby fixed at 3% on all taxes collected under the provisions of this article, or at such rate of compensation as may be amended or revised from time to time by resolution.

§ 270-45 Bond of Tax Collector.

The Tax Collector shall post surety bond in a sufficient amount as fixed from time to time by resolution, conditioned for the faithful performance of his duty or duties under the provisions of this article.

§ 270-46 Confidential nature of information.

Any information gained by the Tax Collector or any other official or agent of the Township as a result of any returns, investigations, hearings, or verifications required or authorized by this article shall be confidential, except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law. Any disclosure of any information contrary to the provisions of this section shall constitute a violation of this section.

§ 270-47 Violations and penalties.

[Amended 11-16-1987 by Ord. No. 857; 8-15-1988 by Ord. No. 867]

Any person convicted before any Magisterial District Judge within the Township or any other municipality that are coterminous with this Township or elsewhere within the County of Allegheny and Commonwealth of Pennsylvania for violating any of the provisions or requirements of this article or of failing, neglecting, or refusing to pay any tax or penalties imposed under this article, or knowingly making any incomplete, false, or fraudulent returns, or of attempting to do anything to avoid the payment of the whole or any part of the tax imposed under this article, shall be liable to a fine or penalty not exceeding $600 and/or undergo imprisonment in the Allegheny County Jail or Allegheny County Workhouse for a period not exceeding 30 days for each offense. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.

Editor's Note: Original Sections 15 through 18 of Ord. No. 782, which immediately followed this section, were omitted from the 1987 codification because they related to court challenges rather than the administration of the law.

§ 270-48 Interpretation regarding other business taxes.

[Added 8-18-1986 by Ord. No. 842]

It is the intent that this article must be construed together with the underlying business privilege tax and mercantile tax ordinances and with taxing resolutions imposed by the East Allegheny School District. If there is a conflict between any of these taxing ordinances or resolutions, that interpretation should be favored which renders the maximum amount of tax due and payable.