[Ord. 2004-1, 2/16/2004, § 1]
This Part may be known and cited as the "Business Privilege
Tax Ordinance of 2004," imposed under the authority of Act 511 of
1965, 53 P.S. § 6924.101 et seq., known as the "Local Tax
Enabling Act."
[Ord. 2004-1, 2/16/2004; § 1]
1. The following words and phrases, when used in this Part, shall have
the meanings ascribed to them in this section unless the context clearly
indicates a different meaning:
BUSINESS, TRADE, OCCUPATION AND PROFESSION
Trades, occupations and professions in which there is offered
any goods or services to the general public, any business, any government
entity, or a limited number thereof. This shall include any profession
offering any goods or services electronically, or through the use
of computers, telephone, facsimile, television or any other media.
This also includes persons or entities engaged in renting or leasing
commercial property or space.
COLLECTOR
The elected Tax Collector for Forty Fort Borough, or the
tax collection agency utilized by the Borough.
PERSON
Any individual, partnership, limited partnership, association,
company, corporation, or any business entity.
SERVICE
Any act or instance of helping or benefitting another for
a consideration.
TAX YEAR
The twelve-month period beginning the first day of January.
2. Word Usage. The terms as hereinbefore defined in the definitions
of "business, trade, occupation and profession" and "person" in this
section shall not include the following: employees, agencies of the
government of the United States or of the Commonwealth of Pennsylvania
or nonprofit corporations or associations organized solely and exclusively
for religious, educational or charitable purposes and not conducting
any regular or established business competing commercially with any
other person subject to the tax herein imposed.
[Ord. 2004-1, 2/16/2004; § 1; as amended by Ord.
2004-12, 11/15/2004]
1. Any person who advertises a business address or telephone number
located in the Borough or who maintains a place of business within
the Borough, and has a gross income of more than $3,600 per annum
shall be deemed to be doing business within the Borough for the purposes
of this Part, but any person who believes he/she is not so engaged
may appeal to the Borough Council for a determination of his/her status.
2. Where commercial property or space is located within the Borough,
the owner, and any rental or leasing agent or agency who rents or
leases that properly or space shall be deemed as doing business within
the Borough for the purposes of this Part.
[Ord. 2004-1, 2/16/2004; § 1]
For the tax year beginning January 1, 2004, and each year thereafter,
the Borough imposes an annual business privilege tax and registration
requirements in the manner and at the fees and rates as determined
by resolution of Council.
[Ord. 2004-1, 2/16/2004; § 1; as amended by Ord.
2004-12, 11/15/2004]
1. Every person desiring to continue to engage in or hereafter to begin
to engage in a business, trade, occupation or profession at an actual
place of business in the Borough shall, on or before commencement
of the tax year or prior to commencing business in such tax year,
make application for registration for each place of business in the
Borough with the Collector unless he/she has previously registered.
Such registration need be made only once by the completion of an application
furnished by the Collector. Each application for registration shall
be signed by the applicant if a natural person, and in the case of
an association or a partnership by a member or partner thereof, and
in the case of a corporation by an officer thereof. Each applicant
shall receive a certificate of registration from the Collector, which
shall not be assignable. In the case of loss, defacement or destruction
of any certificate, the person to whom the certificate was issued
shall apply to the Collector for a new certificate, for which the
fee shall be as determined by resolution of Council.
2. If the Borough Council learns of any person who is doing business
in the Borough without having registered as required in this section,
Council shall forward the name to the Collector, who shall then add
the name of the person so reported to the tax roll.
3. If the Collector learns of any person who is doing business within
the Borough without having registered with him/her, he/she shall transmit
the name of that person to Borough Council, who shall in turn direct
the Collector to add the name to the tax roll.
4. Any person whose name is added to the tax roll under either of the two subsections immediately above shall be subject to the provisions of §
24-403.
[Ord. 2004-1, 2/16/2004; § 1]
1. Every person engaging in a business, trade, occupation, or profession
in the Borough who maintains a place of business therein shall pay
an annual business privilege tax for the tax year beginning January
1, 2004, and each year thereafter. The amount shall be set by Council
by resolution.
2. Whenever a business is begun during the taxable year, upon registering as required by §
24-405, the person shall pay the full tax.
3. Said tax shall be paid to the Collector within 30 days from the date
the same shall become due.
[Ord. 2004-1, 2/16/2004; § 1]
1. It shall be the duty of the Collector to collect and receive the
fees, taxes, fines and penalties imposed by this Part. It shall also
be his/her duty to keep a record showing the amount received by him/her
from each person paying the tax and the date of such receipt.
2. The Collector is hereby authorized and directed to make and keep
such records, prepare such forms, make such regulations and take other
measures as may be necessary or convenient to carry this Part into
effect. For such services, the Collector shall receive a fee of 2%
of the taxes collected.
[Ord. 2004-1, 2/16/2004; § 1]
1. All taxes due and unpaid under this Part may be collected by the
Tax Collector as other delinquent taxes are now collected, with the
assistance of the Borough Solicitor, or other person or agency approved
by Borough Council. All costs incurred by the Borough for collection
of delinquent taxes shall be paid by the taxpayer.
2. All taxes due under this Part shall bear interest at the rate of
2% per month or 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 return or payment as herein required, an additional penalty
of 10% of the amount of the tax shall be added by the Collector and
collected.
[Ord. 2004-1, 2/16/2004; § 1]
All taxes, interest and penalties collected or received under
the provisions of this Part shall be paid into the Treasury of the
Borough for the use and benefit of the Borough.
[Ord. 2004-1, 2/16/2004; § 1]
Nothing contained in this Part shall be construed to empower
the Borough to levy and collect taxes hereby imposed on any person
not within the taxing power of the Borough of Forty Fort under the
laws or Constitution of the United States and/or, in the alternative,
the Constitution and laws of the Commonwealth of Pennsylvania.