[Adopted 2-1-1987 by Ord. No. 134]
This article shall be known as the "Business Privilege Tax Ordinance."
The following words and phrases, whether capitalized or not,
when used in this article, shall have the meanings ascribed to them
in this section, except where the context clearly indicates a different
meaning:
Any activity in the Township of Aleppo carried on or exercised
for gain or profit, including, but not limited to, the sale of merchandise
or other tangible personalty or the performance of services and the
rental of personalty and/or realty. For this purpose, "business" includes,
without limitation, all taxable activity permitted to be taxed by
a business privilege tax under the decision of the Supreme Court of
Pennsylvania in Gilberti v. City of Pittsburgh, a copy of which is
attached hereto for the notice and convenience of Aleppo Township
residents.
The period from January 1 to December 31, inclusive, except
for 1987, when the beginning date shall be other than January 1.
The period from January 1 to December 31, inclusive, except
for 1987, when the beginning date shall be other than January 1.
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any clause prescribing or 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 person duly appointed by the Commissioners of the Township
of Aleppo to administer the within tax.
A person subject to the payment of the tax imposed by this
article.
The period from January 1 to December 31, inclusive, except
that the tax year 1987 shall be the period from the effective date
of the tax described herein to December 31, 1987.
The Township of Aleppo.
The Treasurer of the Township of Aleppo.
Any person who sells to dealers in or vendors of goods, wares
and merchandise with respect to such goods and to no other persons.
There is hereby levied for the tax year 1987 and annually thereafter
a tax for general revenue purposes on the privilege of doing business
as herein defined in the Township of Aleppo as follows:
A.
Rate and basis of tax. The business privilege tax is imposed on each
and every dollar of gross volume of business. On wholesale business,
the tax rate is one mill per $1,000 of gross volume of business (which
means $1 per each $1,000 of gross volume of business); for retail
and all nonwholesale business, the tax rate is 1 1/2 mills (or
$1.50) per $1,000 of gross volume of business.
[Amended 2-9-1993 by Ord. No. 165; 12-29-2005 by Ord. No. 2005-2]
B.
Computation of volume of business.
(1)
Every person subject to the payment of the tax hereby imposed who
has commenced his business prior to the full calendar year prior to
the tax year shall compute his annual estimated gross volume of business
upon the actual gross amount of business transacted by him during
said immediately preceding calendar year. For the tax year 1987 only,
such computation shall be based upon the actual gross amount of business
transacted during the same months and days in 1986 as are included
in the tax period under this article for 1987.
(2)
Every person subject to the 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 compute his estimated annual gross volume of
business for the tax year upon the gross volume of business transacted
by him during 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 tax year 1987 only, such computation shall
be based upon the monthly average multiplied by 11.
(3)
Every person subject to the payment of the tax hereby imposed who
has commenced or commences his business subsequent to the beginning
of the tax year, if there shall be less than three months from the
commencement of his business to the end of the tax year, shall compute
his annual gross volume of business upon the actual gross amount of
business transacted by him during the tax year; if there shall be
more than three months from the commencement of his business to the
end of the tax year, he shall compute his estimated gross volume of
business for such tax year upon the gross volume of business transacted
by him during the period from the commencement of his business to
the end of the tax 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.
(4)
Every person subject to the payment of the tax hereby imposed who
engages in a business temporary, seasonal or itinerant by nature shall
compute his estimated gross amount of business to be transacted by
him for the period said person engages in such temporary, seasonal
or itinerant business within the Township by a method to be determined
by the Tax Administrator.
(5)
The Tax Administrator is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the Township
in any case where the taxpayer disputes the validity or amount of
the Township's claim for tax. If it is thereafter judicially
determined by a court of competent jurisdiction that the Township
has been overpaid, the amount of the overpayment shall be refunded
to the taxpayer. The provisions of this section shall be applicable
to cases in which the facts are similar to those in a case litigated
in a court of competent jurisdiction.
C.
Persons, businesses and receipts exempted.
(1)
Persons and businesses. Persons employed for a wage or salary, nonprofit
corporations or associations organized for religious, charitable or
educational purposes, agencies of the government of the United States
or of the Commonwealth of Pennsylvania and the business of any political
subdivision or of any authority created or organized under and pursuant
to any act of Assembly are exempt from the provisions of this article.
(2)
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.
(3)
Utilities. No such tax shall be assessed and collected on the gross
receipts from utility service of any person or company whose rates
of service are fixed and regulated by the Pennsylvania Public Utility
Commission or on any public utility service rendered by any such person
or company or on any privilege or transaction involving the rendering
of any such public utility service.
(4)
State tax on tangible property. No such tax shall be assessed and
collected on the privilege of employing such tangible property as
is subject to a state tax, except on sales of admission to places
of amusement or on sales or other transfers of title or possession
of property.
(5)
Production and manufacture. No such tax shall be assessed and collected
on goods, articles, and products, or on by-products of manufacture,
or on minerals, timber, natural resources, and farm products, manufactured,
produced, or grown in the Township of Aleppo, or on the preparation
or process thereof for use of market, or on any privilege, act or
transaction relating to the business of manufacturing, the production,
preparation or processing of minerals, timber and natural resources
or farm products, by manufacturers, by producers, and by farmers with
respect to the goods, articles and products of their own manufacture,
production or growth, or any privilege, act or transaction relating
to the business of processing by-products of manufacture, or on the
transportation, loading, unloading or dumping or storage of such goods,
articles, products or by-products.
D.
Determination of gross or whole volume business. Gross or whole volume
of business upon which the tax hereunder is computed shall include
the gross consideration credited or received for or on account of
sales made, rentals and/or services rendered, subject only to the
following allowable deductions and exemptions:
(1)
The dollar volume of business transacted by wholesale and retail
dealers derived from the resale of goods, wares and merchandise sold
or on account of goods, wares or merchandise returned.
(2)
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.
(3)
Any commissions paid by a broker to another broker on account of
a purchase or sales contract initiated, executed or cleared with such
other broker.
(4)
Bad debts, where the deduction is also taken in the same year for
federal income taxation purposes.
(5)
Taxes collected as agent for the United States of America, Commonwealth
of Pennsylvania, County of Allegheny or Township of Aleppo.
E.
Partial exemptions. Where gross or whole volume of business 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, the Tax Administrator, with the approval
of the Commissioners of the Township of Aleppo, shall establish rules
and regulations and methods of allocation and evaluation so that only
that part of the gross or whole volume of business which is properly
attributable and allowable to doing business in the Township shall
be taxed hereunder.
F.
Rate when same tax is imposed by two taxing bodies. If any person
is liable for the same tax on the same subject imposed under the Local
Tax Enabling Act, 1965, December 31, Pamphlet Law 1257, and its amendments,[1] to the Township 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 Local Tax Enabling Act
permitting the imposition of such taxes.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
G.
Records. The taxpayer, to obtain the foregoing enumerated exclusions
and deductions, shall keep books and records of his business so as
to show clearly, accurately, and separately the amount of such sales
and services as are excluded from the tax and the amounts of such
sales and services which he is entitled to deduct from the gross volume
of business as hereinbefore provided.
A.
Every return shall be made upon a form furnished by the Tax Administrator.
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 date(s) to
be determined by the Tax Administrator and approved by resolution
by the Township Commissioners in the tax year, file with the Tax Administrator
a return setting forth his name, his business, 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 the tax due.
C.
Every person subject to the tax imposed by this article who has commenced his business before the beginning of the tax year but after January 1 of the full calendar year previous to the beginning of the tax year shall, on or before the date(s) to be determined by the Tax Administrator and approved by resolution by the Township Commissioners in the tax year, file with the Tax Administrator a return setting forth his name, his business, business address, and such other information as may be necessary in arriving at the estimated gross amount of business transacted by him as calculated under § 361-7B(2) hereof and the amount of tax due.
D.
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, at the time application is made for the business privilege license, file a return with the Tax Administrator setting forth his name, his business, his business address and such information as may be necessary in arriving at the estimated gross amount of business to be transacted by him as calculated in accordance with § 361-7B(4).
E.
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 volume of business conducted and done by such person
during 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.
F.
Payment of tax and penalties for late payment. The business privilege
tax levied pursuant to this article for the tax year 1987 shall be
due and payable as follows: 1/3 shall be due and payable on May 15,
1987, 1/3 shall be due and payable on July 15, 1987, and 1/3 shall
be due and payable on September 15, 1987, and if the same is not paid
on said dates, 5% shall be added thereto, plus an additional 1% per
month or fractional part of a month until paid. For the tax years
1988 and subsequent tax years to which this article is applicable,
the business privilege tax levied pursuant to this article shall be
due and payable on the date on which the taxpayer is required to file
a return as set forth above, and if the same is not paid on said date,
5% shall be added thereto, plus an additional 1% per month or fractional
part of a month until paid.
G.
Receipt. The Tax Administrator shall, upon payment to him of the
business privilege tax, give the person paying the same a receipt
therefor.
After the effective date of this article, any person desiring
to conduct or to continue to conduct any business, as herein defined,
within the Township of Aleppo shall file with the Tax Administrator
an application for a business privilege license and shall pay a fee
of $5 for the initial license and $5 for each renewal thereof each
year, to be paid on the same date as the first business privilege
tax payment is due.
Any person who shall conduct, transact or engage in any of the
businesses subject to the tax imposed by this article without having
first secured a business privilege 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 summary conviction before any Magisterial District Judge
in the County of Allegheny, be sentenced to pay a fine not to exceed
the sum of $300 for any one offense, recoverable with costs, or imprisonment
not exceeding 90 days, if the amount of said fine and costs shall
not be paid.
Each day on which such person violated this article may be considered
as a separate offense and punishable as such as aforesaid.
A.
The Tax Administrator is charged with the duties of collecting and
receiving the taxes, fines, and penalties imposed by this article.
It shall 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 Administrator and his duly appointed deputies are hereby
empowered with the approval of the Aleppo Township Commissioners 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 as to which
an overpayment is claimed, or found to be incorrect, or as to which
an overpayment is 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 Administrator or his duly appointed
deputies shall assess said person or persons on such an amount of
whole or gross volume of business as the said Tax Administrator or
his deputies deem reasonable and appropriate. In all cases of assessment,
the Tax Administrator or his duly appointed deputies 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
or levied.
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
the provisions of this article. Such accounts and records must disclose
in detail the gross receipts and other data pertaining to the taxpayer's
gross volume of business and must be sufficiently complete to enable
the Tax Administrator or his deputies to verify all transactions.
The Tax Administrator or his deputies 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 Administrator shall
have the right to appeal to the Court of Common Pleas, as in other
cases.
Any information gained by the Tax Administrator or any other
official, agent or employee of the Township 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 Administrator or his duly appointed deputies shall have the
power in the name of the Township to institute proceedings against
any and all 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.
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 power or jurisdiction to be in violation of the Constitution
of the United States or of the Commonwealth of Pennsylvania or any
other provision of the law, the decisions 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.
