[Adopted 4-8-1986 by Ord. No. 859 (Ch. 24, Part 5, of the
1989 Code)]
This article is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901
et seq. (1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act, formerly codified in 53 P.S.
§ 6901 et seq., have been revised and renumbered. See now 53
P.S. § 6924.101 et seq.
A.
BUSINESS
GROSS RECEIPTS
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
PERSON
RETAIL DEALER or RETAIL VENDOR
TAX YEAR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
VENDOR
WHOLESALE DEALER or WHOLESALE VENDOR
As used in this article, the following terms shall have the meanings
indicated, unless a different meaning clearly appears from the context:
Carrying on of sales to persons or exercising of any trade,
profession or service or function of any commercial nature within
the Borough of Wilmerding. "Business" shall not include any portion
of gross receipts of a business upon which the Borough of Wilmerding
assesses and collects a mercantile tax or the business of any political
subdivision or of an authority created under an Act of Assembly or
of a nonprofit corporation or association organized for religious,
charitable or educational purposes, or any employment for a wage or
salary.
Cash, credit, property of any kind or nature received or
allocable or attributable to business conducted in the Borough of
Wilmerding without deduction therefrom on account of the cost of property
sold, the material used, labor, service or any other cost 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 except to the extent that the resale price exceeds
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 repayment of advances, credits and loans,
provided such costs do not 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 price
for which he acquired the goods;
Receipts for that 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 Wilmerding
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 Wilmerding 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 subdivision;
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; and
Receipts from goods and articles manufactured in the Borough
of Wilmerding, from the by-products of such manufacture, from minerals,
timber, natural resources and farm products manufactured, produced
or grown in the Borough of Wilmerding or from preparation and processing
thereof, or from any business relating to manufacturing, production,
preparation or processing of minerals, timber and natural resources
or farm products by manufacturers, producers and farmers with respect
to goods, articles and products of their own manufacture, production
or growth including transportation, loading, unloading, dumping and
storage of such goods, articles, products or by-products.
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. No such tax shall be assessed and collected on a privilege,
transaction, subject or occupation which is subject to a state tax
or license fee and which tax or license fee has been held by the Courts
of Pennsylvania to be the basis for exemption from the imposition
of a business privilege tax by a municipality.
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 Wilmerding, 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 manufactory.
Any vendor who sells to dealers or vendors of goods, wares
and merchandise with respect to such goods and to no other persons.
B.
As used in this article, the masculine shall include the feminine
and neuter.
There is hereby imposed for the first tax year, and annually
thereafter, a business privilege tax for general revenue purposes
on the privilege of doing business in the Borough of Wilmerding. The
rate of the tax on the gross receipts shall be one mill of gross receipts.
A.
Every person subject to payment of the tax hereby imposed who has
commenced business prior to the full calendar year prior to the tax
year shall estimate his annual gross receipts upon the actual gross
receipts of said immediately preceding calendar year. For the first
tax year only, such computation shall be based upon the actual gross
receipts collected from July 1 through December 31 of the immediately
preceding calendar year.
B.
Every person subject to payment of the tax hereby imposed who has
commenced or who commences his business before the beginning of the
tax year but after the beginning of the full calendar year prior to
the tax year shall estimate his annual gross receipts upon the gross
receipts of the prior calendar year, taking the monthly average during
said period and multiplying the same by 12. In the event that he shall
be in business fewer than 90 days in the prior calendar year, he shall
be permitted to use sufficient days in the calendar year in which
the tax year begins to equal 90 successive days after commencement
of business to take a monthly average thereon and to multiply the
average by 12. For the first tax year only, such computation shall
be based upon the monthly average multiplied by 10.
C.
Every person subject to payment of the tax hereby imposed who has
commenced or commences his business subsequent to the beginning of
the tax year and prior to the effective date of this article shall
estimate his gross receipts for such tax year upon the gross receipts
collected during the period from the commencement of his business
to the end of the year, taking the monthly average during the first
three months of business and multiplying the same by the number of
months from the commencement of business to the end of the tax year.
For the first tax year only, such computation shall be based on the
monthly average multiplied by 10. In the event that such persons shall
be in business fewer than 90 days in the tax year, they shall be permitted
to use sufficient days in the next succeeding calendar year to equal
90 successive days after commencement of business to take a monthly
average thereon and to multiply the average by the number of months
from the commencement of his business to the end of the tax year.
D.
Every person subject to payment of the tax hereby imposed who engages
in business temporary, seasonal or itinerant by nature shall estimate
the gross receipts for the period said person engages in such temporary,
seasonal or itinerant business by a method to be determined by the
Tax Collector.
E.
The Tax Collector is hereby authorized to accept payment under protest
of the amount of business privilege tax claimed by the Borough of
Wilmerding in any case where the taxpayer disputes the validity or
amount of the Borough of Wilmerding's claim for tax. If it is
thereafter judicially determined by a court of competent jurisdiction
that the Borough of Wilmerding has been overpaid, the amount of the
overpayment shall be refunded to the taxpayer. Any action instituted
for such judicial determination shall be instituted within two years
of the last day of the period for which the tax is disputed or claim
made.
F.
If any person is liable for the same tax on the same subject imposed
under the Local Tax Enabling Act[1] to the Borough of Wilmerding and one or more political
subdivisions of the state, then and in that event the tax 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 subdivisions
exceed a maximum rate of tax as fixed by the said enabling act permitting
the imposition of such taxes.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof
by affidavit.
B.
Every person subject to the tax imposed by this article who commenced
his business on or before January 1 of the full calendar year previous
to the beginning of any tax year shall, on or before the first day
of July for the first tax year and on or before the 30th day of June
of all subsequent tax years, file with the Tax Collector a return
setting forth his name, business, business address, and other information
as may be necessary in arriving at the actual gross receipts of the
preceding calendar year and the amount of the tax due.
C.
Every person subject to the tax imposed by this article who has commenced
his business before the beginning of any tax year but after January
1 of the full calendar year previous to the beginning of the tax year
shall, on or before the first day of July for the first tax year and
on or before the 30th day of June of all subsequent tax years, file
with the Tax Collector a return setting forth his name, business address,
and other information as may be necessary in estimating the gross
receipts as calculated under § 275-22B hereof and the amount
of tax due.
D.
Every person subject to the tax imposed by this article who has commenced
or commences his business subsequent to the beginning of the tax year
shall, on or before the first day of July for the first tax year and
on or before the 30th day of June of all subsequent tax years, file
with the Tax Collector a return setting forth his name, business,
business address, and other information as may be necessary in estimating
the gross receipts as calculated under § 275-22C hereof
and the amount of tax due, provided that 100 days have elapsed from
the commencement of the business to July 1 of the first tax year and
to June 30 of all subsequent tax years. If a taxpayer has not been
in business for 100 days as of July 1, 1986, or June 30 of all subsequent
tax years, his return shall be filed within 100 days from the commencement
of his business.
E.
Every person subject to payment of the tax imposed by this article
who engages in a business temporary, seasonal or itinerant by its
nature shall, at a time specified by the Tax Collector, file a return
with the Tax Collector setting forth his name, business, business
address and other information as may be necessary in estimating gross
receipts as calculated in accordance with § 275-22D.
F.
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 that tax year 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. If such tax
has been previously paid, based upon estimated gross receipts, the
taxpayer shall be entitled to a refund, without interest, of any excess
tax paid for the tax year in which business was terminated.
G.
License. After the effective date of this article, any person desiring
to conduct or to continue any business, as herein defined, within
the Borough of Wilmerding shall file with the Tax Collector an application
for a mercantile license and shall pay a fee of $2 for the initial
license and $2 for each annual renewal thereof.
H.
If any person is liable for the same tax on the same subject imposed
by the Local Tax Enabling Act[1] to the Borough of Wilmerding and one or more political
subdivisions of the state, then and in that event the tax 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 of such taxes.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
The tax imposed by this article for the first tax year, which shall
include the period from July 1, 1986 through December 31, shall be
due and payable as follows:
(1)
For those taxpayers who are required to file a return on July 1,
1986, 1/2 of the tax shall be due and payable on this date, and 1/2
of the tax shall be due and payable on August 1, 1986.
(2)
For those taxpayers who are required to file a return subsequent
to July 1, 1986, but prior to August 1, 1986, 1/2 of the tax shall
be due and payable on the date on which the taxpayer is required to
file a return, and 1/2 of the tax shall be due and payable on August
1, 1986.
(3)
For those taxpayers who are required to file a return on or subsequent
to August 1, 1986, the entire amount of the tax shall be due and payable
on the date on which the taxpayer is required to file a return.
B.
For the second and subsequent years, this tax is imposed, the tax
shall be due and payable on the date on which the taxpayer is required
to file a return. In the event the amount due and payable is not paid
on the dates required as set forth above, 5% shall be added thereto,
plus an additional 1% per month or fractional part of a month until
paid.
C.
The Tax Collector shall, upon payment to him of the tax hereby imposed,
give the person paying the same a receipt therefor.
A.
The Tax Collector is charged with the duties of collecting and receiving
taxes, fines and penalties imposed by this article. It shall be his
duty to keep a record showing the amount received by him, from whom
received, and the date of such receipt.
B.
The Tax Collector and his duly appointed agents are hereby empowered
with the approval of the Council of the Borough of Wilmerding to prescribe,
adopt and promulgate rules and regulations relating to any matter
pertaining to the administration and enforcement of this article,
including provisions for the examination and correction of returns
and payments alleged or found to be incorrect, or overpayments claimed
or found to have occurred, and charged with enforcing the provisions
of this article and any rules and/or regulations promulgated pursuant
hereto.
C.
In the event the person to be assessed neglects or refuses to make
a return, then in such case the Tax Collector or his duly appointed
agents shall assess said person or persons on such an amount of gross
receipts as the said Tax Collector or his agents deem reasonable and
appropriate. In all cases of assessment, the 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.
D.
The taxpayer shall maintain such records and books of account as
will enable him to make a true and accurate return in accordance with
this article. Such accounts and records must disclose in detail the
gross receipts and other data pertaining to the taxpayer's gross
receipts and must be sufficiently complete to enable the Tax Collector
or his agents to verify all transactions. The Tax Collector or his
agents are hereby authorized to examine the books, papers and records
of any person or persons subject to or supposed to be subject to the
tax imposed by this article in order to verify the accuracy of the
return made or, if no return was made, ascertain the tax due.
E.
Any person aggrieved by any decision of the Tax Collector shall have
the right to appeal to the Court of Common Pleas.
Any information gained by the Tax Collector or any other official,
agent or employee of the Borough of Wilmerding as a result of any
returns, investigations, hearings or verifications required or authorized
by this article shall be confidential, except in accordance with proper
judicial order or as otherwise provided by law.
A.
The Tax Collector or his duly appointed agents shall have the power
in the name of the Borough of Wilmerding to institute proceedings
against persons who violate the provisions of this article.
B.
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.
Any person who shall conduct, transact or engage in any of the
businesses subject to the tax imposed by this article without having
secured a business license for the year, or any person who shall fail
to file a tax return as required by the provisions of this article,
or any person who shall willfully file a false return shall, upon
conviction thereof, be sentenced to pay a fine of not more than $600
and costs or, in default of payment thereof, shall be subject to imprisonment
for a term not to exceed 30 days. Every day that a violation of this
article continues shall constitute a separate offense.