890.05 COMPUTATION OF VOLUME OF BUSINESS.
The following provisions refer to the computation of the estimated gross volume of business:
(a) Factors in Computation.
(1) Every person subject to the payment of the tax hereby imposed who has commenced his or her business prior to the full calendar year prior to the tax year shall compute his or her annual estimated gross volume of business upon the actual grass amount of business transacted by him or her during the immediately preceding calendar year.
(2) Every person subject to the payment of the tax hereby imposed who has commenced or who commences his or her business less than one full year prior to the beginning of the license year, shall compute his or her annual gross volume of business for such license year upon the gross volume of business transacted by him or her during the first month in business multiplied by twelve.
(3) Every person subject to the payment of the tax hereby imposed who commences his or her business subsequent to the beginning of the license year shall compute his or her annual gross volume of business for each such license year upon the gross volume of business transacted by him or her during the first month of his or her engaging in business multiplied by the number of months he or she engages in business in such license year.
(4) Every person subject to the payment of the tax hereby imposed who engages in a business that is temporary, seasonal or itinerant by its nature shall compute his or her annual gross volume of business upon the actual gross amount of business transacted by him or her during the license year. Such person shall be required to make a deposit in an amount determined by the Tax Collector prior to his or her engaging in the business.
(5) The 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. This paragraph shall be applicable to cases in which the facts are similar to those in a case litigated in a court of competent jurisdiction.
(b) Determination of Gross or Whole Volume of Business. Cross or whole volume of business upon which the tax hereunder is computed shall include the gross consideration credited or received for or on account of sales made and rentals and/or services rendered, subject only to the following allowable deductions and exemptions:
(1) Any commissions paid by a broker to another broker on account of a purchase or sales contract initiated, executed or cleared with such other broker;
(2) Bad debts, where the deduction is also taken in the same year for Federal income taxation purposes; or
(3) Taxes collected as agent for the United States, the Commonwealth or the Township.
(c) Partial Exemptions. Where the gross or whole volume of business in its entirety cannot be subjected to the tax imposed by this chapter by reason of the provisions of the Constitution of the United States or any other provision of law, the Tax Collector, with the approval of the Township, shall establish rules, regulations and methods of allocation and evaluation so that only that part of the gross or whole volume of business which is properly attributable and allowable to doing business in the Township shall be taxed hereunder.
(Ord. 602. Passed 4-16-86.)
(a) Persons employed for a wage or salary, nonprofit corporations or associations organized for religious, charitable or educational purposes, agencies of the government of the United States or the Commonwealth, and the business of any political subdivision or of any authority created or organized under and pursuant to any act of assembly, are exempt from the tax imposed by this chapter.
(b) No tax shall be assessed and collected on a privilege, transactions, subject or occupation which is subject to a State tax or license fee, which tax or license fee has been held by the State courts to be the basis for an exemption from the imposition of a business privilege tax by a municipality.
(c) No tax shall be assessed and collected on the gross receipts from utility service of any person or company whose rates of service are fixed and regulated by the Pennsylvania Public Utility Commission; or on any public utility service rendered by any such person or company or any privilege or transaction involving the rendering of such public utility service.
(d) No tax shall be assessed and collected on the privilege of employing such tangible property as is subject to a State tax, except on sales of admission to places of amusement or on sales or other transfers of title or possession of property.
(e) This chapter shall not apply to any other person exempt by law from the imposition of this tax.
(Ord. 602. Passed 4-16-86.)
If any person is liable for the same tax on the same subject imposed under the Local Tax Enabling Act of December 31, 1965, Pamphlet Law 1257 and its amendments, to the Township and one or more political subdivisions of the State, then the tax shall be apportioned by such political subdivisions, but in no event shall the combined taxes of both subdivisions exceed a maximum rate of tax as fixed by the Enabling Act permitting the imposition of such taxes. (Ord. 602. Passed 4-16-86.)
A taxpayer, to obtain the exclusions and deductions provided in this chapter. shall keep books and records of his or her business so as to show clearly, accurately and separately the amount of such sales and services as are excluded from the tax and the amounts of such sales and services which he or she is entitled to deduct from the gross volume of business as provided in this chapter. (Ord. 602. Passed 4-16-86.)
(a) Every return shall be made upon a form furnished by the Tax Collector. Every person making a return shall certify the correctness thereof by affidavit. Each return shall be documented by an appropriate schedule to verify its accuracy.
(b) Every person subject to the tax imposed by this chapter who commenced his or her business at least one full year prior to the beginning of any license year shall, on or before April 15 of each year, beginning with April 15. 1987, file with the Tax Collector a return setting forth his or her name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the preceding calendar year and the amount of the tax estimated to be due.
(c) Every person subject to the tax imposed by this chapter who has commenced his or her business less than one full year prior to the beginning of any license year shall, on or before April 15 of each year, beginning with April 15, 1987, file with the Tax Collector a return setting forth his or her name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the first month of business and the amount of the tax estimated to be due.
(d) Every person subject to the tax imposed by this chapter who commences business subsequent to the beginning of any license year shall, within sixty days from the date of commencing such business, file a return with the Tax Collector setting forth his or her name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during his or her first month of business and the amount of tax due.
(e Every person subject to the payment of the tax imposed by this chapter who engages in a business that is temporary, seasonal or itinerant by its nature shall, within seven days from the day he or she completes such business, file a return with the Tax Collector setting forth his or her name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during such period and the amount of tax due.
(f Any person going out of business or ceasing to do business shall, within fourteen days from the date of ceasing to do business, file a return showing the actual gross volume of business conducted and done by such person during the tax year in which such person ceased doing business, and shall pay the tax due as computed thereon at the rate herein provided for at the time of filing such return. If such tax has been previously paid based upon estimated gross receipts, the taxpayer shall be entitled to a refund, without interest, of any excess tax paid for the tax year in which business was terminated.
(g) The Tax Collector shall, upon payment to him or her of the business privilege tax, give the person paying the same a receipt therefor. (Ord. 602. Passed 4-16-86.)