CHAPTER 890
Business Privilege Tax
890.01 Short title.
890.02 Definitions.
890.03 Certificates of registration.
890.04 Levy of tax.
890.05 Computation of volume of business.
890.06 Exemptions.
890.07 Maximum tax liability.
890.08 Records.
890.09 Returns.
890.10 Duties of Tax Collector.
890.11 Estimated payments; penalties for late payment.
890.12 Final returns.
890.13 Confidential information.
890.14 Suits for collection.
890.15 Exceptions to chapter interpretation.
890.16 Violations.
890.99 Penalty.
CROSS REFERENCES:
Authority to enact - see Act No. 511 of 1965 §2
Annual re-enactment unnecessary - see Act No. 511 of 1965 §4
Limitation on rate - see Act No. 511 of 1965 §8(2)
Mercantile Tax - see B. R. & T. Ch. 882
Business Districts - see P. & Z. Ch. 1272, et seq.
This chapter shall be known and may be cited as the “Aston Township Business Privilege Tax Ordinance. (Ord. 602. Passed 4-15-6.)
As used in this chapter, unless the context clearly indicates a different meaning:
(a) “Business, trade, occupation and profession” means a business, trade, occupation and profession in which there is offered any service or services to the general public or a limited number thereof, including, but not limited to, a financial business, and those enterprises engaged in by hotel operators, motel operators, office and/or residential apartment building operators, parking lot and garage operators, warehouse operators, lessors of tangible personal property, physicians, surgeons, osteopaths, podiatrists, chiropractors, veterinarians, optometrists, pharmacists, lawyers, dentists, engineers, architects, chemists, certified public accountants, public accountants, funeral directors, promotors, agents, brokers, manufacturer’s representatives, advertising and public relations agencies, real estate brokers, insurance brokers and agents, stockbrokers, cable television operators, operators of places of amusement providing either passive or active recreation, vending machine operators, barber shop operators, beauty shop operators, cleaning, pressing and dyeing establishment operators, laundry operators, shoe repair shop operators, tailors, upholsterers, electrical, plastering, bricklaying, carpentry, heat, ventilating, plumbing and painting contractors engaged in the class of heavy building or other construction of any kind or in the alteration, maintenance or repair thereof, and repairers of electrical, electronic and automotive machinery and equipment or other machinery and equipment and other wares and merchandise.
(b) “Financial business” means the services and transactions of trust, credit and investment companies, holding companies, dealers and brokers in money, credits, commercial paper, bonds, notes, securities and stocks and monetary metals, factors and commission merchants.
(c) “Gross receipts” means and includes the gross amount of cash, credit or property of any kind or nature received in both cash and credit transactions allocable or attributable to the Township by reason of any sale made (including resales of goods, wares or merchandise taken by a dealer as a trade-in or as part payment for other goods, wares and merchandise), service rendered (including labor and any materials employed in or becoming part of the service) or commercial or business transactions in connection with any business, trade, occupation or profession. “Gross receipts” shall not include:
(1) In the case of any service, the receipts from the performance or rendering of any service, no part of which was performed or rendered within the Township;
(2) 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 (not to exceed the principal amount of such advances, credits and loans) and deposits; or
(3) In the case of a broker, any portion of the fees or commissions with respect to any transaction paid by him or her to another broker on account of a purchase or sale contract initiated by or exercised or cleared in conjunction with such other broker.
(d) “Operator” means and includes both the owner of a hotel, motel, office and/or residential apartment building, parking lot, garage or warehouse and any person the owner may engage for hire to supervise the operation of such hotel, motel, office or apartment building, parking lot, garage or warehouse.
(e) “Person” means any individual, partnership, limited partnership, association, corporation, trust or other legally recognizable entity, except such as are wholly exempt from taxation under the Act of December 31, 1965, P.L. 1257, as amended. Persons exempt from taxation under this chapter shall include agencies of the government of the United States or the Commonwealth, political subdivisions thereof and 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 person subject to the tax imposed by this chapter.
(f) “Service” means any act or instance of helping or benefiting another for a consideration.
(g) “Tax Collector” means the Township Secretary or the designated person or firm contracted with to collect such tax.
(h) “Tax year” means the twelve-month period beginning January 1, 1987, and annually thereafter commencing January 1.
(i) “Temporary, seasonal or itinerant business, trade, occupation or profession” means any business, trade, occupation or profession that is conducted at one location for less than sixty consecutive calendar days.
(Ord. 602. Passed 4-16-86.)
890.03 CERTIFICATES OF REGISTRATION.
Upon the effective date of this chapter (Ordinance 602, passed April 16, 1986), through December 31, 1936, 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 Township shall, on or before June 30, 1986, make application for registration in each place of business in the Township, and if such person has no actual place of business within the Township, then by registration with the Tax Collector. Such registration shall be made by the completion of an application furnished by the Tax Collector and the payment of a fee of twenty-five dollars ($25.00) for each person conducting a service.
For the tax year beginning January 1, 1987, and for each year thereafter, 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 Township shall, on or before January 15, 1987, and by January 15 of each succeeding year prior to commencing business in such tax year, make application for registration in each place of business within the Township, or if such person has no actual place of business within the Township, then by registration with the Tax Collector. Such registration shall be made by the completion of an application furnished by the Tax Collector and the payment of a fee of twenty-five dollars ($25.00) for each person conducting a service.
Each application for registration shall be signed by the applicant, if a natural person; in the case of an association or partnership, by a member or partner thereof; in the case of a corporation, by an officer thereof; or by the authorized person of any other legal entity. Each applicant shall receive a certificate of registration from the Tax 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 Tax Collector for a new certificate, for which a fee of twenty-five dollars ($25.00) shall be charged. Such certificate shall be conspicuously posted at each place of business within the Township at all times. (Ord. 802. Passed 4-16-86.)
Every person engaging in a business, trade, occupation or profession in the Township in which there is offered any service to the general public or to a limited number thereof shall pay an annual business privilege tax for general Township purposes for the year beginning January 1, 1987, and for each tax year thereafter, at the rate of one and one-half mills on each person’s gross receipts. The registration fee of Section 890.03 shall be credited against the tax due. (Ord. 602. Passed 4-16-86.)
2000 Replacement