[Adopted 1-28-1980 by Ord. No. 782 (Ch. 24, Part 3, of the
1987 Code of Ordinances)]
[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:
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:
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.
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.
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.
"Gross receipts" shall further be deemed to exclude the following:
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
In the case of broker financial paper, commissions paid to another
broker on account of purchases; and
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.
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.
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.
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."
A business privilege tax on the privilege of operating, conducting,
doing or engaging in business by persons within the Township of North
Versailles.
Any person, entity or agency appointed by Township of North
Versailles for the collection of the tax levied under this article.
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.
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.
The duly appointed Township Secretary of the Township of
North Versailles.
Includes both cash and credit transactions.
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.
[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.
[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.
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.
[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.
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.
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.
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.
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.
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.
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.
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.
[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.[1]
[1]
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.
[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.
