[Adopted 4-4-1979 by Ord. No. 115; amended
in its entirety 12-1-2008 by Ord. No. 347]
This article shall be known and may be cited
as the "Township of Pine Business Privilege Tax Ordinance."
For the purposes of this article and unless
otherwise expressly stated, the following words and phrases shall
have the meanings as defined below:
Any person, individual, partnership, limited partnership,
association, trust, firm, corporation, or any other entity engaged
in whole or in part in any trade or commercial activity, in the renting
of real estate, or in the providing of professional services or other
services or sales for profit in the Township or receiving income from
stock dividends or capital gains from sale of stock. A profession
or vocation or any rendering of personal services in any capacity,
except as an employee of another. The occurrence of a transaction
or business event within the Township or operation of a place of business
within the Township shall be evidence of existence of a business.
Whenever used in any section prescribing and imposing a penalty, the
term "business" shall mean the partners or members thereof and, as
applied to corporations, the officers thereof.
The Collector of business privilege tax for the Township
of Pine, appointed in accordance with the provisions of this article.
The value of all cash, credits or property received which
is attributable to the carrying on of a business or occupation in
the Township, undiminished by any costs of doing business. A receipt
generally will be considered attributable to the Township if any part
of the transaction takes place within the Township or is directed
in any part from an office or place of business within the Township.
Where a receipt in its entirety cannot be subject 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 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 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 to the total property or assets of the taxpayer, wherever
owned and situated, or any other method or methods of calculation
other than the foregoing, calculated to effect a fair and proper allocation.
Any act benefiting in a financial compensation.
The twelve-month period of January 1 to December 31.
The municipal government or the land within the geographical
boundaries of the Township of Pine, Allegheny County, Pennsylvania,
depending upon the context.
Any person desiring to engage in a service providing business shall, before commencing business, procure a business privilege license for each occupation or business location in the Township. Application is required once only for each occupation or business location by the submission of a completed application for commercial registration and the payment of a fee as indicated on that application and as set forth in Chapter A144 (Fees) of the Code of the Township of Pine. The business privilege license is not assignable.
A.
The Township Board of Supervisors is authorized by
majority vote at any public meeting to appoint a Collector and any
other administrative personnel as may be deemed necessary for the
assessment and collection of taxes imposed by this article and to
set compensation for any Collector and administrative personnel appointed.
The Collector and administrative personnel shall serve until a successor
is appointed by the Board of Supervisors. The Collector and administrative
personnel may be removed by a majority vote of the Board of Supervisors
at any public meeting for just cause during his or her term.
B.
It shall be the duty of the Collector to collect and
receive the fees, taxes, penalties and interest imposed by this article.
It shall also be his or her duty to maintain business and tax records.
C.
The Collector is charged with the administration and
enforcement of the provisions of this article and empowered to enforce
its rules and regulations. Anyone aggrieved by the Collector's tax
determination may request a Tax Disclosure Statement (Attachment 1)[1] and file the included Petition for Appeal and Refund.[2] The Tax Disclosure Statement sets forth the rights of
taxpayers and obligations of the local taxing authority during an
audit or administrative review; the administrative and judicial procedures
by which a taxpayer may appeal or seek judicial review of any adverse
decision of the local taxing authority; the procedure for filing and
processing refund claims and taxpayer complaints; and enforcement
procedures. The Township shall provide information on the Tax Disclosure
Statement (with such notification to be in the form provided by Act
50 of 1998) in regard to assessment, audit, determination, review
or collection of an eligible tax and shall make copies available to
taxpayers upon request at no charge to the taxpayer, including mailing
costs.
[1]
Editor's Note: The Tax Disclosure Statement is included at the end of this chapter.
[2]
Editor's Note: The Petition for Appeal and
Refund is on file in the Township offices.
D.
The Collector is authorized to examine the records
of any business in order to verify the accuracy of any return made
or, if no return was made, to ascertain the tax due. Every business
is required to give to the Collector the means for such examinations
and investigations. Businesses failing to abide by this provision
shall be subject to the penalties of this article for each day of
said failure.
E.
The Collector is authorized to compel the attendance
of all persons, whether as parties or witnesses, whom they believe
to have knowledge of such receipts. Any business failing to comply
with said actions of the Collector shall be subject to the penalties
of this article for each day of said failure.
F.
No deficiency assessment may be made more than five
years after the date on which such taxes should have been paid, except
where a fraudulent return or no return has been filed.
G.
Any information gained by the Collector in tax collection
shall be confidential except in accordance with a proper judicial
order or as otherwise provided by law.
A.
Beginning with the tax year 1979, effective July 1,
1979, and annually on tax years thereafter, the Township imposes a
business privilege tax in the manner and at the rate hereinafter set
forth.
B.
Every business engaging in a service providing occupation
or business in the Township shall pay a business privilege tax for
the year 1979, effective July 1, 1979, and annually thereafter at
the rate of two mill or $0.002 on each dollar of gross receipts ($2
on each $1,000 of gross receipts).
A.
An Application for Business Tax Exemption (Attachment
2)[1] may be submitted for the following exemptions from the
imposition of business privilege tax:
(1)
Nonprofit corporations or associations qualifying
for exemption from taxation as being a purely public charity and organized
for religious, charitable or educational purposes.
(2)
Agencies of the government of the United States or
of the Commonwealth of Pennsylvania or the Township of Pine.
(3)
Utility service of any person or company whose rates
and services are fixed and regulated by the Pennsylvania Public Utility
Commission or the rendering of such service.
(4)
Vending or disposing of articles of their own growth,
production or manufacture for shipment or delivery from the place
of growth, production or manufacture within the Township.
(5)
Minerals, timber, natural resources or processing
thereof.
(6)
Transportation, loading, unloading, dumping or storage
of such goods, articles, products or by-products of farm products,
minerals, timber, natural resources and by-products of manufacture.
(7)
Any person or company engaged in the construction
of or improvements to residential dwellings.
(8)
Charges for admissions to motion-picture theaters.
[1]
Editor's Note: The Application for Business
Tax Exemption is on file in the Township offices.
B.
Exclusions from the imposition of business privilege
tax:
(1)
In the case of financial business, the cost of securities
and other property sold, exchanged, paid at maturity or redeemed and
moneys or credits or loans and shall also exclude deposits.
(2)
In the case of a broker, commissions paid to another
broker on account of a purchase or sales contract initiated, executed
or cleared in conjunction with such other broker.
(3)
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 they acquired the goods, wares or merchandise,
so long as said dealers are not the parent or subsidiary organization
of the vendor or have no other affiliation or cooperative arrangement
with the vendor.
(4)
Receipts of 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 and
not for the purpose of evading payment of this tax and those receipts
which the Township is prohibited from taxing by law.
(5)
Receipts by subcontractors when the tax is collectable
from the general or prime contractor from whom the subcontractor obtained
the contract.
(6)
Pennsylvania sales tax.
(7)
Any employment for wage or salary.
(8)
Activity upon which the power to levy such a business
privilege tax is withheld by law.
(9)
Any business which is subject to the Township of Pine
mercantile tax on its entire gross receipts.
C.
The burden is imposed upon any business claiming an
exemption from the payment of the tax to convince the Collector of
its legal right to such exemption or exclusion.
D.
The filing of a business gross receipts tax return
on or before April 15 of each year remains a requirement, with the
business recertifying its exemption conditions in that tax year.
A.
A business in operation in the Township for at least
one full year prior to the beginning of the tax year shall compute
the tax liability on the annual gross receipts transacted during the
preceding year. The business gross receipts tax return must be filed
on or before April 15 and shall include a supporting schedule of page
one of federal forms 1040, 1065, 1120, 1120S or Schedules C, E, F
or K-1. The business gross receipts tax return must be completed and
filed, but no tax payment is due if the total gross receipts are less
than $10,000.
B.
A business in operation in the Township for less than
one full year prior to the beginning of the tax year shall compute
the tax liability on the average monthly gross receipts transacted
during the preceding year multiplied by 12. The business gross receipts
tax return must be filed on or before April 15. The business gross
receipts tax return must be completed and filed, but no tax payment
is due if the total gross receipts are estimated to be less than $10,000.
C.
A business beginning operation in the current calendar
year shall compute the annual tax liability on the gross receipts
transacted during the first full calendar month of engaging in business
multiplied by the number of months remaining in the calendar year.
The business gross receipts tax return must be filed within 40 days
from the date of commencing business. The business gross receipts
tax return must be completed and filed, but no tax payment is due
if the total gross receipts are estimated to be less than $10,000.
D.
A temporary, seasonal or itinerant business shall
compute tax liability on the actual gross receipts while in operation.
The business gross receipts tax return must be filed within 40 days
from the date of completing business. The tax return must be completed
and filed, but no tax payment is due if the total gross receipts are
less than $10,000.
E.
A business which discontinues or relocates out of
the Township of Pine after having paid the business privilege tax
for that calendar year shall be entitled to receive a refund of the
pro rata amount of the tax paid, based upon the discontinuation or
relocation date. Such refund must be requested by filing an amended
business gross receipts tax return within one year of the original
filing with the discontinuation or relocation date noted. In the event
that the business discontinues or relocates before payment of the
tax becomes due for such tax year, the tax should be apportioned for
such tax year by dividing gross receipts of the preceding full calendar
year by 12 and then multiplying that number by the number of months
in business during that current tax year. The business gross receipts
tax return should have the supporting tax document of the preceding
year attached with the discontinuation or relocation date noted. The
tax return must be completed and filed but no tax payment is due if
the total gross receipts are estimated to be less than $10,000.
The business gross receipts tax return must
include all required information and must be properly executed by
the responsible party.
The business gross receipts tax return must
be filed on or before April 15 for that current year of January 1
through December 31. Extensions are not granted, regardless of if
a federal income tax extension has been applied for or granted. If
the gross receipts of the prior year are known, but the federal tax
return has not yet been filed, the business gross receipts tax return
must be filed on or before April 15, with tax payment, and a copy
of the federal application for extension of time to file a return
attached. The supporting documentation for the business gross receipts
tax return must be sent at the time the federal tax return is filed.
If the gross receipts of the prior year are unknown, the business
gross receipts tax return must be filed on or before April 15, with
tax payment, calculated using the preceding year's gross receipts.
An amended business gross receipts tax return must then be filed,
with supporting documentation, when the federal tax return is filed.
Payment of any additional tax is due with the amended return, including
penalty and interest on the amount of unpaid tax to the date of payment.
Refunds will be made by the Township if the actual gross receipts
are less than the tax paid with the original filing.
Tax payment, as indicated on the completed business
gross receipts tax return, must be made with the filing of that return,
including applicable payment and interest.
Supporting schedules and/or documents shall
be attached to the business gross receipts tax return if the business
has been in operation in the Township for at least one full year.
Verification shall be provided through attachment of page one of federal
forms 1040, 1065, 1120, 1120S or Schedules C, E, F or K-1.
A.
The Collector is authorized to accept payment of business
privilege tax under protest where the taxpayer disputes the validity
or amount. If 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.
A.
The Collector may sue for the recovery of taxes due
and unpaid under this article. No deficiency assessment may be made
more than five years after the date on which such taxes should have
been paid, except where a fraudulent return or no return has been
filed.
B.
If for any reason the tax is not paid when due, interest
at the rate of 0.83% and penalty at the rate of 1% of the unpaid tax
for each month or fraction thereof during which the tax remains unpaid
shall be added and collected.
C.
Where suit is brought for the recovery of any such
tax, the business is also liable for all collection costs, including
attorneys' fees, and all courts costs incurred by the Township and
applicable interest and penalties.
Whoever fails or refuses to procure a business
privilege license; or whoever fails or refuses to file a business
gross receipts tax return; or makes any false or untrue statement
on the business gross receipts tax return; or who refuses to permit
inspection of the records of any business in his or her custody or
control; and whoever violates any other provision of this article
shall, upon conviction before any District Justice, be sentenced to
pay a fine of not more than $300 plus costs of prosecution for each
offense. This shall be in addition to any other remedies available
to the Township.
Owners, lessors and rental agents of all real
estate in the Township shall annually supply the Township with the
names and addresses of all current occupants, in writing, and of new
occupants within 30 days of lease or occupancy.