[Ord. 427, 7/5/1983, 51]
This Part shall be known as the "Collier Township Business Privilege
Tax Ordinance."
[Ord. 427, 7/5/1983, § 2]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this section, except where the
context clearly indicates a different meaning:
Any activity carried on or exercised for gain or profit in
the Township of Collier including, but not limited to:
The sale of merchandise or other tangible personality;
The performance of services;
The rental of personality and/or realty; and including, but
not limited to;
Those enterprises engaged in by hotel operators, motel operators,
parking lot and garage operators, warehouse operators, lessors of
real estate, lessors of tangible personal property, physicians and
surgeons, osteopaths, podiatrists, chiropractors, veterinarians, optometrists,
opticians, pharmacists, lawyers, dentists, engineers, surveyors, architects,
chemists, accountants, certified public accountants, funeral directors,
promoters, factors, commission merchants, agents, brokers, manufacturer's
representatives, advertising and public relations agencies, real estate
brokers, insurance brokers and agents, cable television operators,
barber shop operators and beauty shop operators, cleaning, pressing
and dyeing establishment operators, laundry operators, shoe repair
operators, tailors, upholsterers, electrical, plastering, brick laying,
carpentry, heat, ventilation, air conditioning, plumbing and painting
contractors, general contractors engaged in building or construction,
remodeling or alteration, repairers of electrical, electronic and
automotive machinery and equipment, or other machinery or equipment
and other wares and merchandise, and all other persons, engaged in
any other activity, whatsoever, carried on or exercised for gain or
profit within the Township of Collier.
A tax on the privilege of doing business that is levied pursuant
to the Local Tax Enabling Act of December 31, 1965, P.L. 1257, 53
P.S. § 6901 et seq., as subsequently amended.
The period January 1 to December 31, inclusive.
The period from January 1 to December 31, inclusive.
Any individual, partnership, limited partnership, association,
firm, or corporation. Whenever used in any clause prescribing or imposing
a penalty, the term "person" as applied to associations shall mean
the partners or members thereof, and as applied to corporations, the
officers thereof.
A person subject to the payment of the tax imposed by this
Part.
The Tax Collector of the Township of Collier.
The period from January 1 to December 31, inclusive.
The Treasurer of the Township of Collier.
The Township of Collier.
Any person who sells to dealers in or vendors of goods, wares,
and merchandise and to no other persons.
The actual gross consideration credited or received for or
on account of sales made, rentals, and/or services rendered by any
business subject to the tax imposed by this Part. For the purpose
of this Part "gross volume of business" is intended also to mean "whole
volume of business."
Any person who is a dealer in, or vendor of, goods, wares,
and merchandise who is not a wholesale dealer or vendor.
[Ord. 427, 7/5/1983, § 3; as amended by Ord. 485,
4/4/1989, § 1; and by Ord. 608, 1/11/2005, § 1]
1.
There is hereby levied for the remaining portion of tax year 1983
and annually thereafter a tax for general revenue purposes on the
privilege of doing business as herein defined in the Township of Collier
as follows:
A.
Rate and Basis of Tax. The rate of the tax on each and every dollar
of gross volume of business shall be one mill on each dollar of gross
volume of business.
B.
Computation of Volume of Business.
(1)
Every person subject to the payment of the tax hereby imposed
who has commenced his business prior to the full calendar year preceding
the tax year shall compute his annual estimated gross volume of business
upon the actual gross amount of business transacted by him during
said immediately preceding full calendar year.
(2)
Every person subject to the payment of the tax hereby imposed
who has commenced or who commences his business prior to the beginning
of the tax year but after the beginning of the full calendar year
immediately preceding the tax year, shall compute his estimated annual
gross volume of business for the tax year upon the gross volume of
business transacted by him during said prior calendar year, taking
the monthly average during said period and multiplying the same by
12. In the event that he shall be in business fewer than 90 days in
the preceding calendar year, he shall be permitted to use sufficient
days in the calendar year in which the tax year begins to equal 90
successive days after commencement of business in order to compute
a monthly average thereon, and to multiply the average by 12.
(3)
Every person subject to the payment of the tax hereby imposed
who has commenced or commences his business subsequent to the beginning
of the tax year, if there shall be less than three months from the
commencement of his business to the end of the tax year, shall compute
his annual gross volume of business upon the actual gross amount of
business transacted by him during the tax year; if there shall be
more than three months from the commencement of his business to the
end of the tax year he shall compute his estimated gross volume of
business for such tax year upon the gross volume of business transacted
by him during the period from the commencement of his business to
the end of the tax year, taking the monthly average during the first
three months of business and multiplying the same by the number of
months from the commencement of business to the end of the tax year.
(4)
Every person subject to the payment of the tax hereby imposed
who engages in a business temporary, seasonal, or itinerant by nature,
shall compute the annual gross volume of business for the tax year
upon the actual gross volume of business transacted by such person
during the tax year.
(5)
The Tax Collector is hereby authorized to accept payment under
protest of the amount of business privilege tax claimed by the Township
in any case where the taxpayer disputes the validity or amount of
the Township's claim for tax. If it is thereafter judicially
determined by a court of competent jurisdiction that no tax is due
or that the Township has been overpaid, the amount of the payment
or overpayment shall be refunded to the taxpayer. The provisions of
this section shall be applicable to cases in which the facts are similar
to those in a case litigated in a court of competent jurisdiction.
C.
Persons, Business, and Receipts Exempted.
(1)
Persons and Businesses. Persons employed for a wage or salary,
non-profit corporation or associations organized for religious, charitable,
or educational purposes, agencies of the government of the United
States or of the Commonwealth of Pennsylvania and the business of
any political subdivision, or of any municipality authority created
or organized under and pursuant to any act of assembly are exempt
from the provisions of this Part.
(2)
No such tax shall be assessed and collected on a privilege,
transaction, subject, or occupation which is subject to a state tax
or license fee and which tax or license fee has been held by the Courts
of Pennsylvania to be the basis for exemption from the imposition
of a business privilege tax by a municipality.
(3)
Utilities. No such tax shall be assessed and collected on the
gross receipts from utility service of any person or company whose
rates of service are fixed and regulated by the Pennsylvania Public
Utility Commission; or on any public utility service rendered by any
such person or company or on any privilege or transaction involving
the rendering of any such public utility service.
(4)
State Tax on Tangible Property. No such tax shall be assessed
and collected on the privilege of employing or using any tangible
property which is subject to a state tax except on sales or admission
to places of amusement or on sales or other transfers of title or
possession of property.
(5)
Production and Manufacture. No such tax shall be assessed and
collected on goods, articles, and products, or on by-products of manufacture,
or on minerals, timber, natural resources, and farm products, manufactured,
produced, or grown in the Township of Collier, or on the preparation
or processing thereof for use or market, or on any privilege, act
or transaction relating to the business of manufacturing, the production,
preparation or processing of minerals, timber, and natural resources
or farm products, by manufactures, by producers, and by farmers with
respect to the goods, articles and products of their own manufacture,
production or growth, or any privilege, act or transaction relating
to the business of processing by-products of manufacture or on the
transportation, loading, unloading, or dumping or storage of such
goods, articles, products or by-products.
D.
Determination of Gross or Whole Volume of Business. Gross or whole
volume of business upon which the tax hereunder is computed shall
include the gross consideration credited or received for or on account
of sales made, rentals and/or services rendered, subject only to the
following allowable deductions and exemptions:
(1)
The dollar volume of business transacted by wholesale and retail
dealers derived from the resale of goods, wares, and merchandise taken
by any dealer as trade-in or as part payment for any goods, wares
and merchandise, except to the extent that the resale price exceeds
the trade-in allowance.
(2)
Refunds, credits, or allowances given by a taxpayer to a purchaser
on account of defects in goods, wares, or merchandise sold, or on
account of goods, wares or merchandise sold.
(3)
Any commissions paid by a broker to another broker on account
of a purchase or sales contract initiated, executed, or cleared with
such other broker.
(4)
Bad debts, where the deduction is also taken in the same year
for federal income taxation purposes.
(5)
Taxes collected as agent for the United States of America, Commonwealth
of Pennsylvania, or the Township of Collier.
E.
Partial Exemptions. Where gross or whole volume of business in its
entirety cannot be subjected to the tax imposed by this Part by reason
of the provisions of the Constitution of the United States or any
other provisions of law, the Board of Commissioners of the Township
shall establish rules and regulations and methods of allocation and
evaluation so that only that part of the gross or whole volume of
business which is properly attributable and allowable to doing business
in the Township shall be taxed hereunder.
F.
Rate When Tax is Imposed by Two Taxing Bodies. If the person is liable
for the same tax on the same subject imposed under the Local Tax Enabling
Act, 1965, December 31, P.L. 1257, 53 P.S. § 6901 et seq.,
and its amendments, to the Township and one or more political subdivisions
of the state, then and in that event the tax shall be apportioned
by such percentage as may be agreed upon by such political subdivisions,
but, in no event, shall the combined taxes of said subdivisions exceed
a maximum rate of tax as fixed by the said Enabling Act permitting
the imposition of such taxes.
G.
Records. The taxpayer, to obtain the foregoing enumerated exclusions
and deductions, shall keep books and records of his business so as
to show clearly, accurately and separately the amount of such sales
and services as are excluded from the tax and the amounts of such
sales and services which is entitled to deduct from the gross volume
of business as herein above provided.
[Ord. 427, 7/5/1983, § 4]
1.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof
by affidavit.
2.
Every person subject to the tax imposed by this Part who commenced
his business on or before January 1 of the full calendar year immediately
preceding the beginning of any tax year shall on or before the 15th
day of February of the tax year file with the Tax Collector a return
setting forth his name, his business, business address, and such other
information as may be necessary in arriving at the actual gross amount
of business transacted by him during the preceding calendar year,
and the amount of the tax due.
3.
Every person subject to the tax imposed by this Part who has commenced
his business before the beginning of the tax year but after January
1 of the full calendar year immediately preceding the beginning of
the tax year shall on or before the 15th day of February of the tax
year file with the Tax Collector a return setting forth his name,
his business, business address, and such other information as may
be necessary in arriving at the estimated gross amount of business
transacted by him as calculated under § 24-503.B hereof
and the amount of tax due, provided 100 days have elapsed from the
commencement of the business to February 15 of the tax year. If a
taxpayer has not been in business for 100 days as of February 15 of
the tax year, whether or not he commenced business within the tax
year, his return shall be filed within 100 days of the commencement
of his business.
4.
Every person subject to the tax hereby imposed, who engages in a
business temporary, seasonal, or itinerant by nature, shall, within
seven days from the date they complete their business, file with the
Tax Collector a return setting forth their name, business, business
address, and any other information as may be required by the Tax Collector
to determine the actual gross volume of business for the period they
engaged in business during the tax year and the amount of tax due.
5.
Any person going out of or ceasing to do business shall, within seven
days from the date of ceasing to do business, file a return showing
the actual gross volume of business conducted and done by such person
during the tax year in which said person ceased doing business, and
pay the tax due as computed thereon at the rate herein provided for
at the time of filing said return.
6.
Payment of Tax and Penalties for Late Payment. The business privilege
tax levied pursuant to this Part shall be due and payable on the date
on which the taxpayer is required to file a return as set forth above.
All taxpayers who shall fail to pay said tax for four months after
due date, shall be charged a penalty of 10% plus an additional 1 1/2%
per month or fractional part of a month, commencing with the date
on which this tax was first due and payable, until said tax is paid.
[Ord. 427, 7/5/1983, § 5; as amended by Ord. 495,
8/7/1990, § 1; and by Ord. 652, 4/13/2011]
1.
Interest and Penalties. If for any reason the tax is not paid when
due, interest at the rate of 6% per annum on the amount of the said
tax, and an additional penalty for 1/2% 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 therefore shall, in addition,
be liable for the costs of collection and the interest and penalties
herein imposed.
2.
Fines and Penalties for Violation.
A.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part, any employer who fails, neglects,
or refuses to register or pay the tax deducted from his employees,
or fails, neglects, or refuses to deduct or withhold from his employees,
any person who refuses to permit the officer or any agency designated
by him to examine his books, records, and papers, and any person who
knowingly makes any incomplete, false, or fraudulent return, or attempts
to do anything whatsoever to avoid the full disclosure of the amount
of his net profits, or earned income, in order to avoid the payment
of the whole or any part of the tax imposed by this Part, shall upon
conviction thereof before any magisterial district judge or court
of competent jurisdiction in Allegheny County, be sentenced to pay
a fine of not more than $600 for each offense and costs, and, in default
of said costs shall be imprisoned for a period not exceeding 30 days.
B.
Any person who divulges any information which is confidential under
the provisions of this Part, shall, upon conviction thereof before
any magisterial district judge or court of competent jurisdiction,
be sentenced to pay a fine of not more than $600 for each offense,
and costs, and, in default of payment of said fine and costs, be imprisoned
for a period not exceeding 30 days.
C.
The penalties imposed under this section shall be in addition to
any other penalties by any other section in this Part or resolution
and/or authorized by the Local Tax Enabling Act, 53 P.S. § 6901
et seq.
D.
The failure of any person to receive or procure forms required for
making the declaration or return required by this Part shall not excuse
him from making such declaration or return.
E.
"Person" shall be defined as any person, partnership, association,
or any other entity required to file a return or pay a tax adopted
by the Township of Collier under the authority granted to it pursuant
to Act 511, the Local Tax Enabling Act, 53 P.S. § 6901 et
seq., of the Commonwealth of Pennsylvania.
[Ord. 427, 7/5/1983, § 6]
1.
The Tax Collector is charged with the duties of collecting and receiving
the taxes, fines, and penalties imposed by this Part. It shall be
his duty to keep a record showing the amount received by him from
each person paying the tax and the date of such receipt.
2.
The Board of Commissioners of the Township, by resolution(s) may
prescribe, adopt and promulgate rules and regulations relating to
any matter pertaining to the administration and enforcement of this
Part, including provisions for the examination and correction of returns,
and payments alleged or found to be incorrect, or as to which an overpayment
is claimed, or found to have occurred. The Tax Collector is charged
with enforcing the provisions of this Part and any rules and/or regulations
promulgated pursuant hereto.
3.
In the event the person to be assessed neglects or refuses to make
a return, then in such case the Tax Collector shall assess said person
or persons on such an amount of whole or gross volume of business
as the said Tax Collector deems reasonable and appropriate. In all
cases of assessment, the Tax Collector shall give the parties assessed
a notice in which shall be stated the trade, business, occupation,
or class, and the amount of the business privilege tax imposed or
levied.
