[Adopted 10-11-2006 by Ord. No. 114]
This article shall be known as the "Off-Premises Advertising
Tax."
The purpose of this off-premises advertising tax is for raising
general revenue as provided in the Local Tax Enabling Act, and it
is imposed without regard to the content of the message contained
in said advertising. Signs containing off-premises advertising are
of considerable size and bear no direct relationship to the activities
on the property on which they are located; the messages contained
on such signs generally change on a frequent basis; and through leasing
and rental fees, such signs have the capacity to generate income for
the owners, i.e., they are a business in and of themselves. Off-premises
advertising by its very nature has an impact on the aesthetics of
Potter Township and increases the volume of traffic and costs associated
with police, fire and emergency management services. These concerns
do not exist with regard to on-premises advertising.
The following words and phrases, as used in this article, shall
have the meanings ascribed to them in this section, unless the context
clearly indicates a different meaning:
The Secretary of the Township of Potter and/or any Township-designated
agent.
Monies or any other things exchanged for in-kind value.
A message on a billboard of freestanding sign (as defined
by Potter Township Ordinance 111-2006)[1] which is unrelated to a business or profession conducted
open the promises where such sign is located or which is unrelated
to a commodity, activity, person, service or entertainment sold or
offered upon the premises where such sign is located or which directs
attention to a business, industry, profession, commodity, service,
organization, activity, institution, product or entertainment neither
sold, located nor offered upon the property where the sign is situated.
The Township of Potter.
The owner/lessee/licensee of any sign structure, situate in
Potter Township, that contains off-premises advertising shall pay
an off-premises advertising tax which shall be calculated as 5% of
the total consideration paid for the purchase, lease or rental price
of advertising space on a billboard or freestanding sign (see Ordinance
111-2006 for the applicable definitions of a billboard and freestanding
sign).[1] Consideration shall not include the price paid by the
owner/lessee/licensee of the real property for the construction or
erection of a sign support structure or repairs or maintenance made
thereto.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and
53 P.S. § 65101 et seq.
A.
All taxes collected by the owner/lessee/licensee of the real property
and/or sign structure in accordance with this article shall constitute
a trust fund for the Township, and such trust fund shall be enforceable
against such person and any person receiving any part of such fund
without consideration, or knowing that the owner/lessee/licensee is
committing a breach of trust; provided, however, that any person receiving
payment of a lawful obligation of the owner/lessee/licensee from such
fund shall be presumed to have received the same in good faith and
without any knowledge of the breach of trust.
B.
Every owner/lessee/licensee of the real property and/or sign structure
in accordance with this article shall collect the tax imposed by this
article from the renter or purchaser of advertising space at the time
the space is rented or purchased and shall pay it over to the Township
as provided hereinafter. If an owner/lessee/licensee of the real property
and/or sign structure fails to collect the tax or pay it to the Township
when due, the owner/lessee/licensee of the real property and/or sign
structure shall be liable to the Township for the payment of the tax
plus penalties and interest as hereinafter set forth.
C.
Every owner/lessee/licensee of the real property and/or sign structure
in accordance with this article shall transmit to the collector on
the 15th of July and the 15th of January of every year a return for
the preceding six months in which the return is made, which return
shall report the amount of consideration received for off-premises
advertising transactions during the preceding six months, the amount
of the tax due from off-premises advertising transactions for those
six months and such other information as the collector may require.
This tax is to be collected by the owner/lessee/licensee of the real
property and/or sign structure each and every time that consideration
is paid for off-premises advertising.
D.
Every report or return shall be made upon a form furnished by the
collector.
E.
Every owner/lessee/licensee of the real property and/or sign structure,
at the time of filing every return required by this article, shall
compute and pay to the collector the taxes shown as due on the return
for the period for which the return is made.
F.
Every Owner/lessee/licensee of the real property and/or sign structure
in accordance with this article shall maintain records, which shall
be made available to the collector upon request, which shall include,
but not be limited to, the number of advertising transactions on a
daily of weekly basis, the rate(s) charged for each transaction, the
consideration received from all transactions during the six months
for which each return is made, as well as such other information as
the collector may require.
A.
It shall be the duty of the collector to collect and receive the
taxes, fines and penalties imposed by this article. It shall also
be the duty of the collector to keep a record showing the amount of
tax received and the date of payment.
B.
The collector, or any agent designated by the collector, is hereby
authorized to examine the books, papers and records of any taxpayer,
or of any person whom the collector reasonably believes to be a taxpayer,
in order to ascertain the tax due. Every taxpayer and every person
whom the officer reasonably believes to be a taxpayer is hereby directed
and required to give to the collector, or any agent designated by
the collector, the means, facilities and opportunity for such examination
and investigations as are hereby authorized.
C.
The collector is hereby authorized and directed to make and keep
such records, prepare such forms and take such other measures as may
be necessary or convenient to carry this article into effect.
D.
If any person shall neglect or refuse to make payment of the tax
required by this article, the collector shall determine the amount
due for taxes, penalties and interest thereon.
E.
The burden is hereby imposed upon any person claiming an exemption
from the payment of the tax hereby imposed to prove by clear and convincing
evidence the legal right of such exemption to the satisfaction of
the collector.
F.
Any information obtained as a result of the examination of the books
and records of the taxpayer through investigations, hearings or verifications
shall be confidential except for official purposes and except in accordance
with a proper judicial order, or as otherwise provided by law.
G.
The collector 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 provisions
for all payments alleged or found to be incorrect, or as to which
an overpayment is claimed or found to have occurred, and to make refunds
in case of over payment, for any period of time not to exceed three
years subsequent to the date of payment of the sum involved, and to
prescribe forms necessary for the administration of this article.
A copy of such rules and regulations currently enforced shall be available
for public inspection.
A.
All taxes due and unpaid under this article shall be recoverable
by the Township Solicitor as other debts due the Township are now
by law recoverable. Persons liable for tax hereunder which remains
unpaid when due shall be liable for the cost of collection and interest
and penalties herein imposed, including reasonable attorneys'
fees incurred by the Township relative thereto.
B.
All taxes due under this article shall bear interest at the rate
of 1 1/2% per month, or a fractional part of a month, from the
day they are due and payable until paid. If any taxpayer shall neglect
or refuse to make any payment as herein required, an additional 10%
of the amount of the tax shall be added by the collector and collected.
C.
All taxes, interests and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of the Township for the use and benefit of the Township.
Nothing contained in this article shall be construed to empower
the Township to levy and collect the taxes hereby imposed on any person
or any business or any portion of any business not within the taxing
power of the Township under the Constitution of the United States
and the Constitution and laws of the Commonwealth of Pennsylvania.
The provisions of this article are severable; and if any of
its provisions or exemptions shall be held to be illegal, invalid
or unconstitutional, or invalid or unconstitutional as to any part
of the period designated herein as the tax year, the decisions of
any court shall not affect or impair any of the remaining provisions
of this article or affect or impair its application as to any other
part of the said tax year; and the requirements as to the tax shall
operate as of the effective date of this article, and the computation
of tax in payment thereof shall be applied and adjusted accordingly.
Any person or any officer, agent, servant or employee thereof
who shall fail, neglect or refuse to comply with any of the terms
or provisions of this article shall, upon conviction before a District
Justice, be sentenced to pay a fine of not less that $25 nor more
than $500, and costs of prosecution, for each offense, to be collected
as other fines and costs are now by law collectible, or imprisonment
not exceeding 90 days, if the amount of said fine and costs shall
not be paid. The fine imposed by this section shall be in addition
to any other penalty imposed by any other section of this article.
Each day on which such person violated the article will be considered
as a separate offense and punishable as provided herein.
