[Adopted 11-24-1987 by Ord. No. 1987-14; amended in its entirety 1-9-2003 by Ord. No. 2003-02 (Ch.
24, Part 1, of the 2003 Code)]
This article shall be known and may be cited
as the "Business Privilege Tax Ordinance."
The following words and phrases when used in
this article shall have the meanings ascribed to them in this section,
unless the context clearly indicates a different meaning:
Carrying on or exercising, whether for gain or profit or
otherwise, within the Township of Springettsbury any trade, business,
including, but not limited to, financial services business as hereinafter
defined, profession, vocation, service, leasing, construction, communication
or commercial activity or making sales to persons or rendered services
from or attributable to a Springettsbury Township office or place
of business. "Business" shall not include the following:
The services and transactions of banks and bankers, trust
credit and investment companies, where not prohibited by law, holding
companies, dealers and brokers in money, credits, commercial paper,
bonds, notes, securities and stocks, monetary metals, factors and
commission merchants.
Cash, credit, property of any kind or nature, received or
allocable or attributable to business conducted in the Township without
deduction therefrom, on account of the cost of property sold, the
material used, labor, service or any other cost of doing business.
Gross receipts shall exclude:
Amount of any allowance made for goods, wares
or merchandise taken by a dealer as trade-in or as part payment for
other goods, wares and merchandise, except to the extent that the
resale price exceeds the trade-in allowance.
Refunds, credits or allowances given by a taxpayer
to a purchaser on account of defects in goods, ware or merchandise,
sold or on account of goods, wares or merchandise returned.
In the case of financial business, costs of
security on other property as it is sold, exchanged, paid at maturity
or redeemed and money or credit received in repayment of advances,
credits and loans; provided, such costs do not exceed the principal
amount of such advances, credits or loans.
In case of a broker, commissions paid to another
broker on account of purchases in conjunction with such broker.
Receipts by dealers 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.
Receipts for that portion of business attributable
to interstate or foreign commerce or to a bona fide office or place
of business regularly maintained outside the limits of the Township
and not for the purpose of evading this tax. Such receipts shall be
segregated on the tax return and only that part of receipts attributable
to doing business in the Township shall be taxed hereunder; provided,
the taxpayer shall keep adequate books and records of his business
to show clearly, accurately and separately the amount of such sales
he is entitled to deduct from the gross volume in order to obtain
this exclusion.
Taxes collected as agent for the United States,
the Commonwealth of Pennsylvania and/or Springettsbury Township.
Receipts from utility service of any person
or company whose rates of service are filed and regulated by the Pennsylvania
Public Utility Commission or from any public utility service rendered
by any such person or company or from any privilege or transaction
involving the rendering of any such public utility service.
Receipts from goods and articles manufactured
in the Township, from the by-products of such manufacture, from minerals,
timber, natural resources and farm products manufactured, produced
or grown in the Township or from preparation and processing thereof,
or from any business relating to manufacturing, production, preparation
or processing of minerals, producers and farms with respect to goods,
articles and products of their own manufacture, production or growth,
including transportation, loading, unloading, dumping and storage
of such goods, articles, products or by-products.
Any individual, partnership, limited partnership, association
or corporation, nonprofit or otherwise. Whenever used in any section
prescribing a fine or a penalty, the term "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, public employee, public agency or private agency
designated by resolution of the Springettsbury Township Board of Supervisors
to collect and administer the tax imposed by this article.
The twelve-month period beginning the first day of January,
in each and every year.
Any business that is conducted at one location for less than
60 consecutive days.
Springettsbury Township, York County, Pennsylvania, and all
of the area within its corporate limits.
Every person engaging in any business in the
Township shall pay an annual tax at the rate of 1 1/2 mills on
each dollar of volume of the gross annual receipts thereof.
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 receipt
upon the actual receipts received by him during the preceding calendar
year.
B.
Every person subject to the payment of the tax hereby
imposed who has commenced or who commences his business year shall
compute his annual gross receipts for such tax year upon the gross
receipts generated by the business transacted within the Township
during the first month he engages in such business activity multiplied
by 12.
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 properly attributable
and allocable to the doing of business in the Township 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 mileage 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 land situated in the Township to the total property
or assets of the taxpayer wherever owned and situated or any other
method or methods of calculation to effect a fair and proper allocation.
D.
Every person subject to the payment of the tax hereby
imposed who engages in 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.
E.
Every person who ceases to carry on a business during
any tax year after having paid the business privilege tax for the
entire year shall, upon making a proper application to the Tax Collector,
be entitled to receive a refund of the pro rata amount of the tax
paid based upon the period of time he was not in business during the
license year. In the event that a person who discontinues business
during any tax year does so before payment of his tax becomes due
for such tax year, he shall be permitted to apportion his tax for
such tax year and shall pay 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.
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 furnished by
the Tax Collector. Every person making a return shall certify the
correctness thereof.
C.
Every person subject to the tax imposed by this article
who has commenced his business at least one full year prior to the
beginning of any tax year shall, on or before the April 15, following
and annually thereafter, 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 annual gross volume of business
transacted by him during the preceding year and the amount of the
tax due.
D.
Every person subject to the tax imposed by this article
who has commenced his business less than one full year prior to the
beginning of any tax year shall, on or before April 15, following,
file with the Tax Collector a return setting forth his name, his residence,
his business, business address and such other information as may be
necessary in arriving at the actual volume of business transacted
by him during the period of operation prior to January 1, of that
tax 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
for such tax year shall, within 40 days from the date of commencing
such business, file a return with the Tax Collector setting forth
his name, his business, business address and such other information
as may be necessary in arriving at the actual volume of business transacted
by him during his first month of business and the amount of the tax
due.
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, prior to the commencement of business within the Township, procure and file an application with the Tax Collector setting forth his name, his address, the nature of his business and the location in which he will conduct business within the Township and pay to the Tax Collector, upon filing said application, a fee of $5 to be applied to the tax imposed by this article to the business he conducts within the Township. Within seven days from the day he completes said business within the Township, he shall file a return with the Tax Collector with such information as may be necessary in arriving at the actual gross volume of business during the tax period and the amount of tax due. If the amount of tax due is greater than $5, he shall make payment of the excess at the time of filing the return as required by § 300-43 of this article, if the amount of the tax due is less than $5, he shall request a refund of the difference at the time of filing the return. Failure to apply in advance to the Tax Collector and pay the $5 fee shall make a person liable for the same penalties imposed by § 300-46 of this article for failure to file a return.
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. The Supervisors
may, by resolution, adopt 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.
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 or 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 to the Tax Collector
the means, facilities and opportunity for such examinations and investigations
as are hereby authorized.
A.
The Tax Collector may sue for 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 on the amount of said
tax and an additional penalty of 1/2 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 therefor shall, in addition,
be liable for the costs of collection and the interest and penalties
herein imposed.
A.
Enforcement notice. If it appears to the Township
that a violation of this article has occurred, the Township shall
initiate enforcement proceedings by sending an enforcement notice
as provided by Act 50 of 1998 (the Taxpayers Bill of Rights[1]), and by such rules and procedures as may be established
by resolution of the Board of Supervisors.
[1]
Editor's Note: See 53 Pa. C.S.A. § 8421
et seq.
B.
Enforcement remedies.
(1)
Each day that a violation continues or each section
of this article which shall be found to have been violated shall constitute
a separate offense. Any person, partnership or corporation who or
which has violated or permitted the violation of the provisions of
this article shall, upon being found liable therefore in a civil enforcement
proceeding commenced by the Township, pay a judgment as calculated
below, plus all court costs, including reasonable attorney fees incurred
by the Township. The amount of the judgement shall be calculated by
imposing a civil enforcement penalty of $50 per day for each section
of this article violated, for each day of the violation. No judgment
shall commence or be imposed, levied or payable until the date of
the determination of a violation by the district justice. If the defendant
neither pays nor timely appeals the judgment, the Township may enforce
the judgment pursuant to the applicable rules of civil procedure.
(2)
Nothing contained in this section shall be construed
or interpreted to grant to any person or entity other than the Township
the right to commence any action for enforcement pursuant to this
section.
(3)
For purposes of calculating the number of days which
a violation has occurred, the first day of the violation will be the
day immediately following the date of required compliance set forth
in the enforcement notice defined in the previous subsection.
(4)
District justices shall have initial jurisdiction
over proceedings brought under this section.
