Borough of Mount Oliver, PA Business Privilege Tax

This article may be known and cited as the "Business Privilege Tax Ordinance of 1996," imposed under the authority of Act 511 of 1965, known as the "Local Tax Enabling Act."[1]

[1]

Editor's Note: See 53 P.S. § 6901 et seq.

§ 223-54 Definitions; word usage.

Definitions. 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:

BOROUGH

Mount Oliver Borough

BUSINESS, TRADES, OCCUPATIONS and PROFESSIONS

Those enterprises engaged in by printers; lithographers; processors; hotel operators, motel operators; warehousemen; upholsterers; doctors; lawyers; dentists; engineers; architects; chemists; chiropractors; chiropodists; morticians; certified public accountants; public accountants; promoters; factors; real estate brokers; barbershop operators; beauty shop operators; cleaning, pressing and dyeing establishment operators; laundry and launderette operators; shoe repair shop operators; tailors; seamstresses; electrical, plastering, bricklaying, carpentry, heat, ventilating, plumbing and painting contractors; contractors engaged in the class of heavy building or other construction of any kind or in the alteration, maintenance or repair thereof; repairers of electrical, electronic and automotive machinery or equipment or other machinery and equipment and other wares and merchandise; and all other business, trades, occupations and professions in which there are offered any goods or services to the general public or a limited number thereof.

COLLECTOR

The appointed Tax Officer for Mount Oliver Borough.

PERSON

Any individual, partnership, limited partnership, association or corporation.

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 and ending on the thirty-first day of December.

TEMPORARY, SEASONAL OR ITINERANT BUSINESS

Any business that is conducted at one location for less than 60 consecutive calendar days.

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 or for the provision of essential municipal services, and not conducting any regular or established business competing commercially with any other person subject to the tax herein imposed.

§ 223-55 Determination of applicability.

Any person who advertises a business address or telephone number located in the Borough or who maintains a place of business within the Borough shall be deemed to be doing business within the Borough for the purposes of this article, but any person who believes he/she is not so engaged may appeal to the Borough Council for a determination of his/her status.

§ 223-56 Imposition of tax.

For the tax year beginning January 1, 1998, and each year thereafter, the Borough hereby imposes an annual business privilege tax and registration requirements in the manner and at the fees and rates hereinafter set forth.

§ 223-57 Registration required.

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 the commencement of the tax year 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 each calendar year 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 any association or a partnership, by a member or partner thereof and, in the case of a corporation, by an officer thereof. Registration fees shall be imposed as the Borough Council shall, by motion, determine from time to time. 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 a fee of $2 shall be charged.

If the Borough Council learns of any person who is doing business in the Borough as defined in § 223-54 without having registered as required in this section, it shall forward the name to the Collector, who shall then add the name of the person so reported to the tax roll.

If the Collector learns of any person who is doing business within the Borough as defined in § 223-54 without having registered with him/her, he/she shall transmit the name of that person to the Borough Council, who shall in turn direct him/her to add the name to the tax roll.

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 § 223-57.

§ 223-58 Amount; time of payment.

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, 1998, and for each year thereafter, in the sum of $200. The business privilege tax for any such business, trade, occupation or profession which is considered temporary, seasonal or itinerant under this article shall be $8, if the duration of said business is from one through seven days, and $30 if the duration of said business is for eight through 60 days.

Said tax and registration fee shall be paid to the Collector by December 31 of each year for the succeeding year. A late charge of $25 shall be due and payable for each year in which the registration fee is not paid by December 31.

[Amended 11-20-2000 by Ord. No. 849]

§ 223-59 Powers and duties of the Collector.

It shall be the duty of the Collector to collect and receive the fees, taxes, fines and penalties imposed by this article. 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.

The Collector is hereby authorized and directed to make and keep such records, prepare such forms, make such regulations and take such other measures as may be necessary or convenient to carry this article into effect.

§ 223-60 Collection of delinquent taxes.

All taxes due and unpaid under this article shall be collected by the Collector as other delinquent personal taxes are now collected, with the assistance of the Borough Solicitor, when requested.

§ 223-61 Disposition of funds.

All taxes, interest and penalties collected or received under the provisions of this article shall be paid into the treasury of the Borough for the use and benefit of the Borough.

§ 223-62 Violations and penalties.

Any person convicted before any District Justice of violating or failing to carry out any of the provisions or requirements of this article, or of neglecting, failing to or refusing to pay over the tax levied by this article at the time required, or of knowingly attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article, shall be liable to a fine or penalty not exceeding $600 for each and every offense and the cost of prosecution thereof and, in default thereof, to undergo imprisonment in the Allegheny County Jail for a period not exceeding 30 days, provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.

§ 223-63 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 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.

Notwithstanding the provisions of Subsection A, the governing body may, by ordinance or resolution, establish a one-time period during which interest or interest and penalties that would otherwise be imposed for the nonpayment of business privilege taxes previously imposed and due, shall be waived in total or in part; if the taxpayer voluntarily pays the taxes in full during the period so established. The governing body may adopt regulations to implement the provisions of this subsection.

The provisions of Subsection B shall not affect or terminate any petitions, investigations, prosecutions or other proceedings pending under the provisions of this article or prevent the commencement or further prosecution of any proceedings by the proper authorities for violations of this article.

§ 223-64 Applicablity; severability.

The tax shall not apply to any subject of tax or person not within the taxing power of the Borough under the Constitution of the United States and the laws and Constitution of the Commonwealth of Pennsylvania. If a final decision of a court of competent jurisdiction holds any provisions 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 provision to other circumstances shall remain in full force and effect. The intention of the Borough Council is that the provisions of this article shall be severable and that this article would have been enacted if any such illegal or unconstitutional provisions had not been included.

§ 223-65 Effect on other legislation.

The validity of any present resolution or ordinance or part of any resolution or ordinance providing for or relating to the imposition, levy or collection of any other tax imposed by the Borough or any ordinance or resolution which may under even date herewith or may hereinafter be passed by or approved by the Borough Council shall not be affected or impaired or otherwise contradicted or diminished by anything contained in this article.

§ 223-66 When effective; continuation.

This article shall go into effect immediately upon enactment. The tax levied hereunder shall be imposed for the calendar year 1998 and for each calendar year thereafter.