[Adopted 3-28-1978 by Ord. No. 1312[1]]
[1]
Editor's Note: The rules and regulations originally attached
to this legislation are on file and available for inspection in the
City offices.
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
meanings set forth below:
Carrying on or exercising, whether for gain or profit or
otherwise, within the City of Clairton, any trade, business, including
but not limited to financial business as hereinafter defined, profession,
vocation, service, construction, communication or commercial activity;
making sales to persons or rendering services from or attributable
to a Clairton office or place of business. "Business" shall not include
the following: any business which is subject to the City of Clairton
mercantile tax; the business of any political subdivision; any employment
for a wage or salary; and any business upon which the power to levy
a tax is withheld by law.
The City of Clairton.
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, stocks and monetary metals, factors and
commission merchants.
Cash, credits or property of any kind or nature received
in or allocable or attributable to the City of Clairton from any business
or by reason of any sale made, including resales of goods, wares or
merchandise taken by a dealer as a trade-in or as part payment for
other goods, wares or merchandise, or services rendered or commercial
or business transactions had within the City of Clairton, without
deduction therefrom on account of the cost of property sold, materials
used, labor, service or other cost, interest or discount paid or any
other expense. "Gross receipts" shall include both cash and credit
transactions. "Gross receipts" shall exclude:
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 or her
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,
but not to exceed the principal amount of such advances, credits and
loans, and shall also exclude deposits.
In the case of a broker, any commissions paid by him or her
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 or she acquired the goods, wares or merchandise.
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 of the limits of the City of Clairton 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 § 315-47C of this article.[1]
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 twelve-month period from January 1 to December 31.
Any business that is conducted at one location for less than
60 consecutive calendar days.
[1]
Editor's Note: The definition of "Commissioner of Business
Privilege Tax" or "Commissioner," which immediately followed this
definition, was repealed 4-14-1992 by Ord. No. 1518.
Every person engaging in any business in the City of Clairton
beginning with the tax year of 1978 and annually thereafter shall
pay an annual tax at the rate of six mills on each dollar of volume
of the gross annual receipts thereof.
A.Â
Every person subject to the payment of the tax hereby imposed who
has commenced his or her business at least one full year prior to
the beginning of any tax year shall compute his or her annual gross
receipts upon the actual receipts received by him or her during the
preceding calendar year.
B.Â
Every person subject to the payment of the tax hereby imposed who
has commenced his or her business less than one full year prior to
the tax year 1978 or who has commenced his or her business subsequent
to the beginning of any tax year for such tax year shall compute his
or her annual gross receipts upon the actual gross receipts received
by him or her during the part of such tax year remaining or on the
actual gross receipts of his or her first full year of operation,
as the case may be. In the case of a business commencing less than
one full year prior to any tax year, the average monthly volume of
business multiplied by 12 shall be the basis for computing the gross
volume of business for the first full tax year.
C.Â
Where a receipt in its entirety cannot be subjected to the tax imposed
by this article by reason of the Constitution of the United States
or any other provision of law, including exemptions within this article,
the Commissioner 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 Clairton shall be taxed hereunder. The Commissioner
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 Clairton to the total property or assets of the taxpayer
wherever owned and situated and any other method or methods of calculation,
other than the foregoing, calculated to effect a fair and proper allocation.
Every person who ceases to carry on a business during any tax year
shall be permitted to apportion his or her tax for such tax year and
shall pay for such tax year an amount to be computed by multiplying
his or her 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 whose denominator shall be
12.
D.Â
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 or her annual gross receipts upon the actual gross
receipts received by him or her during such tax year.
E.Â
Every person subject to the payment of the tax hereby imposed and who is also subject to the occupational privilege tax levied by Article III[1] of this chapter may deduct said occupational privilege
tax from the amount of tax due and owing under the provisions of this
article.
[1]
Editor's Note: See now Art. III, Local Services Tax, adopted 12-11-2007 by Ord. No. 1803. Said ordinance repealed former Art. III, Emergency and Municipal Services Tax, adopted 8-14-1973 by Ord. No. 1249, as amended in its entirety 1-11-2005 by Ord. No. 1765. Prior to amendment by Ord. No. 1765, the article was entitled "Occupational Privilege Tax."
A.Â
Every person subject to the tax imposed by this article shall forthwith
register with the Commissioner and set forth his or her name, address,
business address and the nature of the business activity in which
he or she is engaged.
B.Â
Every return shall be made upon a form furnished by the Financial
Officer. Every person making a return shall certify the correctness
thereof.
C.Â
Every person subject to the tax imposed by this article who has commenced
his or her business at least one full year prior to the beginning
of any tax year shall, on or before June 1, 1978, and annually thereafter,
file with the Commissioner a return setting forth his or her name,
business and business address and such other information as may be
necessary in arriving at the annual gross volume of business transacted
by him or her during the preceding year and the amount of the tax
due.
D.Â
Every person subject to the tax imposed by this article who has commenced
his or her business less than one full year prior to the beginning
of the tax year 1978 shall, on or before June 1, 1978, file with the
Commissioner a return setting forth his or her name, business and
business address and such other information as may be necessary in
arriving at the actual gross volume of business transacted by him
or her during the period of operation prior to January 1, 1978, and
the amount of the tax due.
E.Â
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of any tax year for such tax
year shall on or before January 31 of the succeeding tax year file
a return with the Commissioner setting forth his or her name, business
and business address and such other information as may be necessary
in arriving at the actual gross volume of business transacted by him
or her during such tax period and the amount of the tax due.
F.Â
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of any tax year shall on or before
June 1 of the succeeding tax year file a return with the Commissioner
setting forth his or her name, business and business address and such
other information as may be necessary in arriving at the gross volume
of business for the first full year and the amount of the tax due.
The average monthly volume of business transacted in the preceding
year multiplied by 12 shall be the basis for computing the gross volume
in business for the first full tax year.
G.Â
Every person subject to 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 or she completes such business,
file a return with the Commissioner setting forth his or her name,
business and 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.
The person making the return shall at the time of filing the
return pay the amount of tax shown as due thereon to the Commissioner.
A.Â
It shall be the duty of the Financial Officer to collect and receive
the taxes, fines and penalties imposed by this article. It shall also
be his or her duty to keep a record showing the amount received by
him or her from each person paying the tax and the date of such receipts.
B.Â
The Financial Officer 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 provision for the reexamination and correction
of returns and pavements alleged or found to be incorrect or as to
which an overpayment is claimed or found to have occurred, and to
make refunds where necessary. Any person aggrieved by any decision
of the Commissioner shall have the right to appeal to court as in
other cases provided.
C.Â
The Financial Officer is hereby authorized to compel the production
of books, papers and records and the attendance of all persons before
him or her, whether as parties or witnesses, whom he believes to have
knowledge of such receipts.
D.Â
The Commissioner 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 to the Commissioner the means, facilities and
opportunity for such examinations and investigations as are hereby
authorized.
A.Â
The Financial Officer may sue for the recovery of taxes due and unpaid
under this article.
B.Â
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.
[Amended 4-14-1992 by Ord. No. 1518]
Whoever makes any false or untrue statement on his or her return
or who refuses to permit inspection of the books, records or accounts
of any business in his or her custody or control when the right to
make such inspection by the Financial Officer is requested and whoever
fails or refuses to file a return required by this article shall,
upon conviction before any District Justice, be sentenced to pay a
fine or not more than $300 for each offense and, in default of payment
of said fine, be imprisoned in Allegheny County Jail or Allegheny
County Workhouse for a period not exceeding 30 days for each offense.[1]
[1]
Editor's Note: Original Section 10, Saving Clause, which
immediately followed this section, was repealed 4-14-1992 by Ord.
No. 1518.
A.Â
The Financial Officer is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the City
in any case where the taxpayer disputes the validity or amount of
the City's claim for tax. If it is thereafter judicially determined
by a court of competent jurisdiction that the City has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer.
B.Â
Claims for refunds of taxes erroneously withheld or paid may be filed
with the Financial Officer. A claim for refund must be filed within
two years of the due date of the return presumed to be filed in error.
A claim must be prepared on a form to be designated by the Commissioner
and must be accompanied by a true copy of the claimant's federal
income tax return. The burden of proof of earnings is on the taxpayer
and must be submitted to the satisfaction of the Commissioner.
[Added 4-25-1978 by Ord. No. 1314; amended 4-14-1992 by Ord. No.
1518]
The Financial Officer shall be responsible for the complete
administration and enforcement of this article in accordance with
the powers and duties granted by this article and the regulations
and rules contained therein.[1]
[1]
Editor's Note: The rules and regulations are on file
and available for inspection in the City offices.
