[Adopted 9-12-1988 by Ord. No. 4-1988]
This article shall be known and may be cited as the "Business
Privilege Tax Ordinance."
As used in this article, unless the context indicates clearly
a different meaning, the following words and phrases shall have the
meaning set forth below:
Carrying on or exercising, whether for gain or profit or otherwise
within the City of Lower Burrell, any trade, business, including but
not limited to financial business as hereinafter defined, profession,
vocation, service, construction, communication or commercial activity
or making sales to persons or rendering services from or attributable
to a Lower Burrell office or place of business.
Shall not include the following: the business of any political
subdivision; any employment for a wage or salary; any business upon
which the power to levy a tax is withheld by law.
The City of Lower Burrell.
The services and transactions of banks and bankers, trust,
credit and investment companies where not prohibited by law, holding
companies, dealers and brokers in money, credits, commercial paper,
bonds, notes, securities and stocks, monetary metals, factors and
commission merchants.
Includes both cash and credit transactions.
Cash, credits, property of any kind or nature received in
or allowable or attributable to the City of Lower Burrell from any
business or by reason of any sale made, including resale of goods,
wares or merchandise or services rendered or commercial or business
transaction had within the City of Lower Burrell, without labor, service
or other cost, interest or discount paid, or any other expense. Gross
receipts shall not include:
The amount of any allowance made for goods, wares or 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
and shall also exclude deposits.
In the case of a broker or commissions paid him to another broker
on account of a purchase or sales contract initiated, executed or
cleared in conjunction with such other 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, wares or merchandise, as long as
said dealers are not the parent or subsidiary organization of the
vendor or have no other affiliation or cooperative arrangement with
the vendor.
Receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer outside the limits of the City of Lower Burrell and not for the purpose of evading payment of this tax and those receipts which the City is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 266-33C of this article.
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
prescribing a fine or a penalty, the word "person," as applied to
partnerships, shall mean the partners thereof, and as applied to corporations
and unincorporated associations, shall mean the officers thereof.
The person, firm or corporation designated by the Council
of the City of Lower Burrell as the collector of this tax.
The twelve-month period from January 1 to December 31.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Beginning with the tax year 1989, and annually thereafter, every
person engaging in any business in the City of Lower Burrell shall
pay an annual tax at the rate of one mill of the gross annual receipts
thereof, for wholesale businesses, and at 1 1/2 mills of the
gross annual receipts thereof, for retail and all other businesses.
A.
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 tax year, shall compute his annual gross receipts upon the
actual receipts received by him during the preceding calendar year.
B.
Every person subject to the payment of the tax hereby imposed, who
has commenced or who commences his business less than one full year
prior to the beginning of any tax year, shall compute his annual gross
receipts for such tax year upon the gross receipts generated by the
business transacted within the City during the first month he engages
in such business activity, multiplied by 12.
C.
Where a receipt in its entirety cannot be subject 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, including the exemptions
within this article, the Tax Collector shall establish rules and regulations
and methods of allocation and evaluation so that only that part of
such receipt which is properly attributable and allocable to the doing
of business in the City of Lower Burrell shall be taxed hereunder.
The Tax Collector may make such allocation with due regard to the
nature of the business concerned on the basis of millage division
of the receipt according to the number of jurisdictions in which it
may be taxed, the ratio of the value of the property or assets of
the taxpayer owned and situated in the City of Lower Burrell to the
total property or assets of the taxpayer wherever owned and situated,
or any other method or methods of calculation, other than the foregoing,
calculated to effect a fair and proper allocation.
D.
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 receipts upon the actual gross receipts
received by him during such tax year.
E.
Every person who ceases to carry on a business during any tax year
after having paid the business privilege tax for the entire year shall,
upon making proper application to the Tax Collector, be entitled to
receive a refund of the pro rata amount of the tax paid based upon
the period of time he was not in business during the license year.
In the event that a person who discontinues business during any tax
year does so before payment of his tax becomes due for such tax year,
he shall be permitted to apportion his tax for such tax year and shall
pay an amount to be computed by multiplying his gross receipts for
the preceding full calendar year by a fraction whose numerator shall
be the number of months such person was in business during the tax
year and who denominator shall be 12.
F.
Every person subject to the payment of tax hereby imposed by this
article shall, on or before April 15 of each year, make and file with
the Tax Collector an estimate of annual gross volume of business to
be transacted by him during that calendar year and subject to said
tax, together with such other pertinent information as the Tax Collector
may require. A person making said return shall, at the time of filing
thereof, pay to the Tax Collector the estimated amount of tax shown
as due thereon; provided, however, that the taxpayer shall have the
right to pay the estimated tax, or the balance of the estimated tax
as shown on the return in four quarterly installments, the first installment
thereof at the time of the filing of the return on or before April
15 and the other installments thereof on or before June 15, September
15 and January 15, respectively, thereafter.
G.
Every individual subject to the payment of the tax hereby imposed
and who is also subject to and has paid occupational privilege tax
levied by the City of Lower Burrell, may deduct said occupational
privilege tax payment from the amount of tax due and owing under the
provisions of this article.
A.
Every person subject to the payment of tax hereby imposed by this
article shall on or before April 15 of each year, make and file with
the Tax Collector an estimate of annual gross volume of business to
be transacted by him during that calendar year and subject to said
tax, together with such other pertinent information as the Tax Collector
may require. A person making said return shall, at the time of filing
thereof, pay to the Tax Collector the estimated amount of tax shown
as due thereon; provided, however, that the taxpayer shall have the
right to pay the estimated tax, or the balance of the estimated tax
as shown on the return, in four quarterly installments, the first
installment thereof at the time of the filing of the return on or
before April 15 and the other installments thereof on or before June
15, September 15 and January 15, respectively, thereafter.
B.
Every person subject to the tax imposed by this article shall forthwith
register with the Tax Collector and set forth his name, address, business
address and the nature of the business activity in which he is engaged.
C.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof.
D.
Every person subject to the tax imposed by this article who has commenced
his business at least one full year prior to the beginning of any
tax year shall, on or before the 15th day of April following, and
annually thereafter, file with the Tax Collector a return setting
forth his name, his business address and such other information as
may be necessary in arriving at the annual gross volume of business
transacted by him during the preceding year and the amount of the
tax due.
E.
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 the
tax year shall, on or before the 15th day of April following, file
with the Tax Collector a return setting forth his name, his residence,
his business address, and such other information as may be necessary
in arriving at the actual volume of business transacted by him during
the period of operation prior to January 1 of that tax year, 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 the 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, his business
address and other such information as may be necessary in arriving
at the actual volume of business transacted by him during the 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, within seven days from the day he completes such business,
file a return with the Tax Collector setting forth his name, his business,
his business address and such other information as may be necessary
in arriving at the actual gross volume of business during the tax
period and the amount of the tax due.
A.
Every final return shall be made upon a form furnished by the Tax
Collector. Every person making a return shall certify the correctness
thereof by affidavit or affirmation.
B.
On or before April 15 of each succeeding year, every person subject
to the tax imposed by this article shall file a complete return of
his gross volume of business transacted by him during the preceding
tax year and the amount of tax due also setting forth his name, his
business and business address and such other information as may be
necessary by the Tax Collector. If the person has overpaid his tax,
a refund shall be made to said person by the Tax Collector within
30 days from the time of filing said final return; or if the person
has underpaid, the balance due shall be payable at the time of filing
the said final return.
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 receipts.
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 the provisions
of this article, including provisions for the reexamination and correction
of returns and payments alleged or found to have occurred, and to
make refunds where necessary. Any person aggrieved by any decision
of the Tax Collector shall have the right to appeal to court in other
cases provided.
C.
The Tax Collector is hereby authorized to compel the production of
books, papers and records, and the attendance of all persons before
him, whether as parties or witnesses whom he believes to have knowledge
of such receipts.
D.
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 return 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 the Tax Collector the means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
A.
The Tax Collector may sue for the recovery of taxes dues and unpaid
under this article.
B.
If for any reason the tax is not paid when due in each year, interest
at the rate of 6% per annum, and an additional penalty of 1/2 of 1%
of the amount of the unpaid tax for each month or fraction thereof
during which the tax remains unpaid, shall be added and collected.
Where 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 the interest and penalties herein imposed.
Whoever makes any false or untrue statement on his return, or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control when the right to make such
inspection by the Tax Collector is requested, and whoever fails or
refuses to file a return by this article, shall, upon conviction thereof,
be sentenced to pay a fine of not 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. Each day that a violation continues shall constitute
a separate offense.
