[Ord. 124, 5/3/2005, § 1]
This Part shall be known and cited as the "Business Privilege
Tax Ordinance."
[Ord. 124, 5/3/2005, § 2]
As used in this Part, the following words and phrases shall
have the meanings prescribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning:
Any activity carried on or exercised for gain, or profit,
or otherwise in the Township including, but not limited to, the sale
of merchandise or other personalty and/or realty; the performance
of a service; and the rental of personalty or realty. This definition
shall not include the following: (1) employees or agencies of the
government of the United States of America, Commonwealth of Pennsylvania,
County of Allegheny, Township or similar political subdivision or
governmental entity; and (2) non-profit corporations or associations
organized solely and exclusively for religious, educational or charitable
purposes and not conducting any type of regular or established business
which competes commercially with any other person subject to the tax.
The twelve-month period beginning the first day of January.
The three-month period of a calendar year in accordance with
the following:
FIRST QUARTERThe period of a calendar year from January 1 through March 31.
SECOND QUARTERThe period of a calendar year from April 1 through June 30.
THIRD QUARTERThe period of a calendar year from July 1 through September 30.
FOURTH QUARTERThe period of a calendar year from October 1 through December 31.
The person, persons, public or private agency, association
and/or corporate entity designated by the Township Board of Supervisors
to collect the tax and to carry out and administer the provisions
of this Part.
Any individual, partnership, limited partnership, association
or corporation.
Any act or instance of helping or benefitting another for
a consideration.
The tax imposed by this Part.
Any person liable for the tax levied by this Part.
Frazer Township.
The Board of Supervisors of Frazer Township.
[Ord. 124, 5/3/2005, § 3]
A business privilege tax in the amount of $50 per calendar year
quarter is hereby levied upon any person who engages in any business,
trade, occupation, profession or other commercial activity in the
Township and maintains a place of business in the Township in each
calendar year quarter of calendar year 2005 and in each calendar year
quarter of succeeding calendar years. Each person who exercises such
privilege for any length of time shall pay the tax in accordance with
the provisions of this Part; provided:
A.
The tax hereby levied shall not be levied upon any person whose total
gross receipts from the subject business, trade, occupation, profession
or other commercial activity during any calendar year quarter is less
than $250.
B.
Every taxpayer shall have the option to make a pre-payment of the
business privilege tax for all calendar year quarters in a given calendar
year.
[Ord. 124, 5/3/2005, § 4]
1.
Every taxpayer shall, within 15 days after the effective date of
this Part or within 15 days after first becoming a taxpayer, register
with the Collector by providing the taxpayer's name, address,
business address and such other information deemed necessary or required
by the Collector.
2.
Each taxpayer shall file a return on a form prescribed by the Collector
and pay the Collector the full amount of the tax, in accordance with
the following deadlines, for each calendar year quarter that the taxpayer
is subject to the tax:
3.
Any taxpayer who first becomes subject to the tax after the applicable
deadline referenced in subsection .2 above shall file the form hereinabove
required and pay the full amount of the tax to the Collector within
15 days after becoming a taxpayer.
[Ord. 124, 5/3/2005, § 5]
Both resident and nonresident taxpayers shall, by virtue of
engaging in any business, trade, occupation, profession or other commercial
activity in the Township and maintaining a place of business in the
Township, be subject to the tax and the provisions of this Part.
[Ord. 124, 5/3/2005, § 6]
1.
The Collector, on behalf of the Township, shall collect and receive
the taxes, interest, fines and penalties imposed by this Part and
shall maintain records showing the amounts received and the dates
such amounts were received. The Collector shall prescribe and issue
all forms necessary for the administration of the tax and may adopt
and enforce regulations relating to any matter pertaining to the administration
of this Part, including but not limited to requirements for collection
from taxpayers, requirements for evidence and records and provisions
for the examination and correction of returns. The Collector and agents
designated by the Collector may examine the records of any taxpayer
or supposed taxpayer in order to ascertain the tax due and verify
the accuracy of any return. Every taxpayer or supposed taxpayer shall
provide the Collector and any agent designated by the Collector with
all means, facilities and opportunity for the examinations hereby
authorized.
[Ord. 124, 5/3/2005, § 7]
The Collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this Part and unpaid.
If for any reason any tax is not paid when due, interest at the rate
of 6% per year on the amount of unpaid tax and an additional penalty
of 1/2 of 1% of the amount of unpaid tax, for each month or fraction
of month during which the tax remains unpaid, shall be added and collected.
Whenever suit is brought for the recovery of unpaid tax, the taxpayer
shall, in addition, be liable for the costs of collection as well
as for interest and penalties. The Collector may accept payment under
protest of the tax claimed by the Township in any case where any person
disputes the Township's claim for the tax. If a court of competent
jurisdiction thereafter decides that there has been overpayment to
the Collector, then the Collector shall refund the amount of the overpayment
to the person who paid under protest.
[Ord. 124, 5/3/2005, § 8]
Any person, firm or corporation who shall violate any provision
of this Part, or fails to comply therewith, or with any of the requirements
thereof, upon being found liable therefor in a civil enforcement action
brought by the Township, initiated by complaint or by such other means
as may be provided by the Pennsylvania Rules of Civil Procedure, shall
pay a civil penalty of not less than $100 nor more than $600 plus
costs, including reasonable attorney fees incurred by the Township
in the enforcement proceedings. A separate offense shall arise for
each day or portion thereof in which a violation of this Part is found
to exist or for each section of this Part found to have been violated.
The Township may also commence appropriate actions in equity or other
to prevent, restrain, correct, enjoin, or abate violations of this
Part. All fines and penalties collected for violation of this Part
shall be paid to the Township Treasurer. The initial determination
of ordinance violation and the service of any required notice of violation
are hereby delegated to the Township Secretary, the Collector and
their designees and to any other officer or agent that the Township
Secretary or the Board of Supervisors shall deem appropriate.
[Ord. 124, 5/3/2005, § 9]
1.
Any person who advertises a business address or telephone number
located in the Township or who maintains a place of business within
the Township shall be deemed to be doing business within the Township
for the purposes of this Part.
2.
The tax shall not apply to any subject of tax or person not within
the taxing power of the Township under the Constitution of the United
States of America and the laws and Constitution of the Commonwealth
of Pennsylvania.
[Ord. 124, 5/3/2005, § 11]
This Part and the tax hereby imposed are adopted and levied
pursuant to the authority conferred by the Local Tax Enabling Act,
53 P.S. § 6901 et seq., as amended.
[Ord. 124, 5/3/2005, § 13]
This Part shall take effect on July 1, 2005.
