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:
BUSINESS
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.
CITY
The City of Clairton.
FINANCIAL BUSINESS
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.
GROSS RECEIPTS
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:
A.
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.
B.
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.
C.
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.
D.
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.
E.
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.
PERSON
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.
TAX YEAR
The twelve-month period from January 1 to December 31.
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.
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.
[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.
[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.