[Adopted 4-14-1986 by Ord. No. 695A (Ch. 24, Part 4, of the 1993 Code
of Ordinances)]
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:
Carrying on or exercising, whether for gain or profit or otherwise,
within the Township of Stowe any trade or business, including but
not limited to financial business as hereinafter defined, profession,
vocation, service, construction, communication or commercial activity,
or making sales to persons or rendering services from or attributable
to a Stowe Township office or place of business.
For the administration of the tax imposed by this article subsequent
to 1986, "business" shall not include the following: the business
of any political subdivision, any employment for a wage or salary,
or any business upon which the power to levy a tax is withheld by
law.
The services and transactions of banks and bankers, savings
and loans, holding companies, dealers and brokers in money credits,
commercial paper, bonds, notes, securities and stocks, monetary metals,
factors and commission merchants.
Cash, credits, property of any kind or nature, received in
or allocable or attributable to the Township of Stowe from any business
or by reason of any sale made, including resales of goods, wares or
merchandise, taken by a dealer as part payment for other goods, wares
or merchandise or services rendered or commercial or business transaction
had within the Township of Stowe, 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 exclude:
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 business.
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.
In the case of a broker, any commissions paid by him to another
broker on account of a purchase or sales contract initiated, executed
or cleared in conjunction with such other broker.
Receipts from sales to other dealers in the same line where
the dealer transfers title or possession at the same price for which
he acquired the goods, wares or merchandise.
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 the limits of the Township of Stowe and not for the purpose of evading payment of this tax and those receipts which the Township is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 624-28C of this article.
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.
The person or organization appointed by the Township of Stowe
to administer and collect the tax imposed by this article.
The twelve-month period from January 1 to December 31.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Township of Stowe.
Any person who sells to dealers in, or vendors of, goods,
wares, and merchandise.
Every person engaging in any business in the Township of Stowe,
beginning with the tax year 1986 and annually thereafter, shall pay
an annual tax rate of 1 1/2 mills on each dollar of volume of
the gross annual receipts thereof, except that the gross volume of
wholesale business transacted by wholesale dealers in goods, wares,
and merchandise is taxable at the rate of one mill as set forth in
Section 8 of the Local Tax Enabling Act, 53 P.S. § 6901
et seq.[1]
[1]
Editor's Note: 53 P.S. § 6901 was renumbered 7-2-2008.
See now 53 P.S. §§ 6924.101 to 6924.312 et seq.
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one full year prior to the beginning
of any tax year shall compute his annual gross receipts upon the actual
receipts received by him during the preceding calendar year during
which this tax was in effect.
B.
Every person subject to the payment of the tax hereby imposed who
has commenced his business less than one full year prior to the tax
year 1986, or who has commenced his business subsequent to the beginning
of any tax year for such tax year, shall compute his annual gross
receipts upon the actual gross receipts received by him during the
part of such tax year remaining or on the actual gross receipts of
his first full year for the second full tax year he engages in business,
as the case may be. In the case of a business commencing less than
one full year prior to any tax year, the average monthly volume of
business multiplied by 12 shall be the basis for computing the gross
volume of business for the first full tax year.
C.
Where a receipt in its entirety cannot be subjected to the tax imposed
by this article by reason of the provisions of the Constitution of
the United States, or any other provision of law, including the exemptions
within this article, the Tax Collector shall establish rules and regulations
and methods of allocation and evaluation so that only that part of
such receipt which is probably attributable and allocable to the doing
of business in the Township of Stowe shall be taxed hereunder. The
Tax Collector may make such allocation with due regard to the nature
of the business concerned on the basis of millage division of the
receipt according to the number of jurisdictions in which it may be
taxed, the ratio of the value of the property or assets of the taxpayer
owned and situated in the Township of Stowe to the total property
or assets of the taxpayer wherever owned and situated, or any other
method(s) other than the foregoing, calculated to effect a fair and
proper allocation. Every person who ceases to carry on a business
during any tax year shall be permitted to apportion his tax for such
tax year and shall pay for such tax year an amount to be computed
by multiplying his gross receipts for the preceding full calendar
year by a fraction whose numerator shall be the number of months such
person was in business during the tax year and whose denominator shall
be 12.
D.
Every person subject to the payment of the tax hereby imposed who
engages in a business, temporary, seasonal or itinerant by its nature,
shall compute his annual gross receipts upon the actual gross receipts
received by him during such tax year.
A.
Every person subject to the tax imposed by this article shall forthwith
register with the Tax Collector and set forth his name, address, business
address and the nature of the business activity in which he is engaged.
B.
Every return shall be made upon a form prescribed by, and available
upon request from, the Tax Collector. Every person required to make
a return shall be responsible for obtaining and filing such form and
shall certify the correctness thereof.
C.
For the initial implementation of the tax imposed by this article,
every person subject to the tax who was engaged in business as of
December 31, 1985, shall, on or before August 15, 1986, file with
the Tax Collector a return setting forth his name, address, nature
of his business and such other information as may be necessary in
arriving at the annual gross volume of business transacted by him
during the preceding year and the amount of the tax due.
D.
For the subsequent administration of the tax imposed by this article,
every person subject to the tax who has commenced or engaged in business
after December 31, 1985, shall, on or before April 30 of the subsequent
year, file with the Tax Collector a return setting forth his name,
address, nature of his business and such other information as may
be necessary in arriving at the annual gross volume of business transacted
by him during the preceding year and the amount of the tax due.
E.
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of any tax year shall, on or
before April 30 of the succeeding tax year, file a return with the
Tax Collector setting forth his name, address, nature of business,
and such other information as may be necessary in arriving at the
gross volume of business for the first full tax year and the amount
of tax due. The average monthly volume of business transacted in the
preceding year multiplied by 12 shall be the basis for computing the
gross volume of business for the first full tax year.
F.
Every person subject to the payment of the tax imposed by this article
who engages in a business temporary, seasonal or itinerant by its
nature shall, within seven days from the day he completes such business,
file a return with the Tax Collector setting forth his name, his business,
his business address and such other information as may be necessary
in arriving at the actual gross volume of business during the tax
period and the amount of the tax due.
The person making the return shall at the time of filing the
return pay the amount of tax shown as due thereon to the Tax Collector.
A.
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines and penalties imposed by this article. It shall also
be his duty to keep a record showing the amount received by him from
each person paying the tax and the date of such receipts.
B.
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this article, and 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 the reexamination 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, and to make refunds where necessary.
Any person aggrieved by any decision of the Tax Collector shall have
the right to appeal to court as in other cases provided.
C.
The Tax Collector is hereby authorized to compel the production of
books, papers and records, and the attendance of all persons before
him, whether as parties or witnesses, whom he believes to have knowledge
of such receipts.
D.
The Tax Collector is hereby authorized to examine the books, papers
and records of any taxpayer, or supposed taxpayer, in order to verify
the accuracy of any return made or, if no return was made, to ascertain
the tax due. Every such taxpayer or supposed taxpayer is hereby directed
and required to give the Tax Collector the means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
A.
The Tax Collector may sue for the recovery of taxes due and unpaid
under this article.
B.
If for any reason the tax is not paid when due in each year, interest
at the rate of 6% per annum, and an additional penalty of 1% 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 to interest and penalty, be liable for
the costs of collection.
[Amended 11-9-1993 by Ord. No. 760]
Whoever makes any false or untrue statement on his return, or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control when the right to make such
inspection by the Tax Collector is requested, and whoever fails or
refuses to file a return required by this article shall, upon conviction,
be sentenced to pay a fine of not more than $600, plus costs, for
each offense and in default of payment of said fine, be imprisoned
in Allegheny County Jail for a period not exceeding 30 days for each
offense.
A.
Nothing contained in this article shall be construed to empower the
Township of Stowe 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 of Stowe under the Constitution of
the United States and the laws and Constitution of the Commonwealth
of Pennsylvania.
B.
If the tax, or any portion thereof, imposed upon any person under
the provisions of this article shall be held by any court of competent
jurisdiction to be in violation of the Constitution of the United
States or of the Commonwealth of Pennsylvania, the decision of the
court shall not affect or impair the right to impose the taxes or
the validity of the taxes so imposed upon other persons as herein
provided.
C.
If a final decision of a court of competent jurisdiction holds any
provision of this article, or the application of any provisions to
any circumstances, to be illegal or unconstitutional, the other provisions
of this article, or the application of such provisions to other circumstances,
shall remain in full force and effect. The intention of the Board
of Commissioners is that the provisions of this article shall be severable
and that this article would have been adopted if any such illegal
or unconstitutional provisions had not been included.
The Township 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 the Township has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer.
