OFFICIAL
TOWNSHIP OF NORTH HUNTINGDON
PROPOSED ORDINANCE NO. 1 OF 2003
ORDINANCE NO. 1085
AN ORDINANCE OF THE TOWNSHIP OF
NORTH HUNTINGDON, COUNTY OF WESTMORELAND AND COMMONWEALTH OF PENNSYLVANIA
UNDER THE AUTHORITY OF THE APPLICABLE PROVISIONS OF THE FIRST CLASS TOWNSHIP
CODE 53 P.S. SECTIONS 55101 et. seq. AND THE LOCAL TAX ENABLING ACT BEING
No. 511 of 1965, 53 P.S. 6901 et.seq.; TO PROVIDE REVENUE FOR THE TOWNSHIP
OF NORTH HUNTINGDON BY IMPOSING A GROSS RECEIPTS TAX ON ALL BUSINESSES
OPERATING OR CONDUCTING A BUSINESS WITHIN THE TOWNSHIP AND PROVIDING FOR IT’S
LICENSING, LEVY AND COLLECTION OF THE TAX, AND CONFERRING AND IMPOSING
POWERS AND DUTIES ON THE COLLECTOR OF THE TAX FOR THE TOWNSHIP OF NORTH
HUNTINGDON.
BE IT ORDAINED AND ENACTED
by the Township of North Huntingdon, and it is HEREBY ORDAINED AND ENACTED by
the authority of the same, that, under and by virtue of the First Class Township
Code 53 P.S. Section 55101 et. seq. and the Local Tax Enabling Act being No. 511
of 1965, 53 P.S. 6908, as amended, HEREBY ENACTS and ORDAINS as follows:
SECTION I. DEFINITIONS
As used in this Ordinance, certain
terms are defined as follows:
(A) BUSINESS
(1) Carrying on or
exercising whether for gain or profit or otherwise within the
Township of North Huntingdon any trade, business, including but not
limited to financial business as herein defined, profession,
vocation, service, construction, communication or commercial
activity, or rendering services from or attributable to a bona fide
Township of North Huntingdon office or place of business.
(2) Any corporation
organized under the business corporation law of any state or
commonwealth.
(3) WHOLESALE DEALER or
VENDOR. Any person who sells to dealers in or vendors of
goods, wares and merchandise and to no other persons, whether or not
such vending or dealing is the primary business activity of such
person.
(4) RETAIL DEALER or
VENDOR. Any person who is a dealer in or vendor of goods,
wares, and merchandise, who is not a wholesale dealer or vendor,
whether or not such vending or dealing is the primary business
activity. RETAIL DEALER or VENDOR shall not include agencies of the
federal, state or local government.
(5) PLACE OF AMUSEMENT
or ENTERTAINMENT. Any place whether incidental to some other
business or occupation, indoors or outdoors where the general public
or a limited or selected number thereof, may, upon payment of any
established price, attend or engage in any amusement, entertainment,
exhibition, contest, recreation, including among other places,
theaters, opera houses, motion picture houses, amusement parks,
stadium, arenas, baseball or football parks or fields, skating
rinks, circus or carnival tents or grounds, fair grounds, bowling
alleys, billiard or pool rooms, shuffle board rooms riding
academies, golf courses, bathing and swimming places, dance halls,
tennis courts, archery, rifle or shotgun ranges, arcades and other
like places. The term does not include any exhibitions, amusements,
performances or contests conducted by a nonprofit corporation or
association.
(6) RESTAURANT OR OTHER
PLACE WHERE FOOD, DRINK OR REFRESHMENTS ARE SOLD. Includes places
conducted incidental to some other business or occupation, but does
not include the facilities of nonprofit corporations or beneficial
associations which are deemed or considered to be services under
either statutory or case law, or any other such facility which is
exempt by law.
BUSINESS. Does not
include the following: the business of any political
subdivision; any employment for a wage or salary; any business
conducted by a non profit corporation or association organized
for religious, charitable or educational purposes or any
business upon which the power to levy a tax is prohibited by
law.
(B) FINANCIAL BUSINESS. The
services and transactions of banks and bankers, trust, credit and
investment companies, holding companies, dealers and brokers in money,
credits, commercial paper, bonds, notes, securities and stocks, monetary
metals, factors and commission merchants. FINANCIAL BUSINESS shall not
include installment sales and lease transactions involving the use of
personal property such as automobiles or trucks.
(C) LICENSE YEAR: The
twelve-month period from January 1 to December 31, which coincides with
the calendar year and tax year.
(D) TAX YEAR. The
twelve-month period from January 1 to December 31, which coincides with
a calendar year.
(E) TEMPORARY, SEASONAL OR
ITINERANT BUSINESS. Any business that is conducted at one (1) location
for less than sixty (60) consecutive calendar days.
(F) GROSS RECEIPTS. Cash,
credits, property of any kind or nature, received in or allocable or
attributable to the Township of North Huntingdon from any business
including retail and wholesale sales, or services rendered, or
commercial or business transactions without deduction therefrom on
account of the cost of property sold, materials used, labor, service or
other cost, interest or discount paid, or any other expense. GROSS
RECEIPTS excludes the following:
(1) 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, but not to
exceed the principal amount of advances, credit and loans, and
deposits.
(2) In the case of a
financial business which is not a bank, those receipts which are
generated by transactions in moneyed capital, but only if and to the
extend that the Township of North Huntingdon is prohibited by law
from taxing receipts of a state or national bank which originate
from the same types of transactions.
(3) In the case of a
broker of financial paper, commissions paid by him to another broker
on account of a purchase or sales contract initiated, executed or
cleared in conjunction with such other broker.
(4) The amount of any
allowance made for goods, wares or merchandise taken by a dealer as
a trade-in or as part payment for other goods, wares and merchandise
in the usual and ordinary course of his or her business except to
the extent that the resale price exceeds the trade-in allowance.
(5) 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 or she
acquired the goods, wares or merchandise.
(6) Receipts or that
portion thereof attributable to interstate or foreign commerce or to
an office or place of business regularly maintained by the taxpayer,
outside the Township of North Huntingdon limits, and not for the
purpose of evading payment of this tax and those receipts which the
Township of North Huntingdon is prohibited from taxing by law. The
receipts shall be segregated so that only that part of the receipts
which is properly attributable and allocable to the doing of
business in the Township of North Huntingdon shall be taxed
hereunder.
(G) GROSS VOLUME OF
BUSINESS. Value received, regardless of form including receipts from
sales to governments, governmental agencies and institutions of purely
public charity.
(H) TAX COLLECTOR/TREASURER.
That person authorized by law to collect Act 511" Taxes in North
Huntingdon Township.
(I) PERSON. A person shall
mean any individual, partnership, limited partnership, association or
corporation.
SECTION II. LICENSE REQUIRED; FEE,
ISSUANCE AND POSTING.
Each person desiring to begin or
continue to engage in any business in North Huntingdon Township shall, on or
before January 1 of the license year, or prior to commencing business in the
license year, obtain a license for each place of business in the Township of
North Huntingdon. The Tax Collector shall issue a license upon payment of a
fee of ten dollars ($10.00) for each license. A separate license shall be
required for each type of business conducted on the same premises. Licenses
shall be conspicuously posted at each place of business of every person at
all times.
SECTION III.
TAX LEVY AND RATE.
Every person engaging in any
business in the Township of North Huntingdon shall pay an annual tax at the
rate of seventy (70%) percent one (1) mill ($.001) based upon each dollar of
volume of the gross annual receipts with the maximum taxable amount of gross
annual receipts being $12,000,000.00.
SECTION IV.
COMPUTATION OF TAX
(A) Every person subject to
the payment of the tax hereby imposed, who has commenced his or her
business at least one (1) full year prior to the beginning of any
license year, shall compute his or her annual gross volume of business
upon the annual gross amount of business transacted by him or her during
the preceding calendar year.
(B) Every person subject to
the payment of the tax hereby imposed, who has commenced or who
commences his or her business less than one (1) full year prior to the
beginning of any license year, shall compute his or her annual gross
volume of business for the license year upon the gross volume of
business transacted by him during the first month he engages in business
multiplied by twelve (12).
(C) Every person subject to
the payment of the tax hereby imposed, who commences his or her business
subsequent to the beginning of any license year, shall compute his or
her annual gross volume of business for the license year upon the gross
volume of business transacted by him or her during the first month of
his or her engaging in business in the license year multiplied by the
number of months or fractions thereof he engages in business.
(D) Every person subject to
the payment of the tax hereby imposed, who engages in a business
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.
(E) Every person who shall
discontinue business during any license year after having paid the
mercantile tax for the entire year, upon making proper application to
the Tax Collector, shall be entitled to receive a refund of prorata
amount of the tax paid, based upon the period of time he was not in
business during the license year.
SECTION V:
RETURNS AND REGISTRATION
(A) Every person subject to
the tax imposed by this Ordinance 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 or she 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 Ordinance who has commenced his business at
least one (1) full year prior to the beginning of any tax year shall, on
or before the following May 15 and annually, thereafter, file with the
Tax Collector a return setting forth his or her name, business, business
address and other information as may be necessary in arriving at the
annual gross volume of business transacted by him or her during the
preceding year and pay the amount of the tax due.
(D) Every person subject to
the tax imposed by this Ordinance who has commenced his or her business
less than one (1) full year prior to the beginning of the tax year
shall, on or before the following May 15, file with the Tax Collector a
return setting forth his or her name, residence, business, business
address and 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 pay the amount of the
tax due.
(E) Every person subject to
the tax imposed by this Ordinance who commences business subsequent to
the beginning of the tax year, shall, within forty (40) days from the
date of commencing business, file a return with the Tax Collector
setting forth his name, business, business address and other information
as may be necessary in arriving at the actual volume of business
transacted by him or her during his or her first month of business and
pay the amount of tax due.
(F) Every person subject to
the payment of the tax imposed by this Ordinance who engages in a
business, temporary, seasonal or itinerant by its nature, shall, within
seven (7) days from the day he or she completes the business, file a
return with the Tax Collector setting forth his or her name, business,
business address and other information as may be necessary in arriving
at the actual gross volume of business during the tax period and pay the
amount of tax due.
SECTION VI. PAYMENT AT TIME OF
FILING RETURN.
At the time of filing the
return, the person making the same shall pay the amount of tax shown as due
thereon to the Tax Collector.
SECTION VII. SUIT ON COLLECTION;
PENALTY:
(A) All taxes by this
Ordinance, together with the penalties imposed under this Ordinance,
shall be recoverable by the Tax Collector as other debts are
recoverable.
(B) If, for any reason, the
tax is not paid when due, interest at the rate of twelve (12%) percent
per annum on the amount of said tax, and an additional penalty of one
(1%) percent on 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 including attorneys fees and the interest and penalties
herein imposed.
SECTION VIII. FINES AND PENALTIES:
Whoever makes any false or
untrue statement on his return, or who refuses to permit inspection of the
books, records or account of any business in his custody or control, when
the right to make such inspection by the Collector or his authorized agent
is requested, and whoever fails or refuses to file a return required under
this Ordinance, or whoever fails or refuses to procure a mercantile license
when so required under this Ordinance, or fails to keep his license
conspicuously posted at his place of business as required herein, shall,
upon conviction before any magistrate, be sentenced to pay a fine of not
more than Three Hundred ($300.00) Dollars for each offense, and in default
of payment of said fine, to be imprisoned in the Westmoreland County Jail
for a period not to exceed thirty (30) days for each offense.
SECTION IX - SAVING CLAUSE:
(A) Nothing contained in
this Ordinance shall be construed to empower the Township to levy and
collect the taxes hereby imposed on any person, or any business, or any
portion of any business not within the taxing power of the Township
under the Constitution of the United States and the laws and
Constitution of the Commonwealth of Pennsylvania.
(B) If the tax, or any
portion thereof, imposed on any person under the provisions of this
Ordinance shall be held by any court of competent jurisdiction to be in
violation of the Constitution of the United States or of the
Commonwealth of Pennsylvania , the decisions of the Court shall not
affect nor impair the right to impose the taxes, or the validity of the
taxes so imposed upon other persons as herein provided.
(C) The provisions of this
Ordinance are severable, and if any of its provisions shall be held
illegal, invalid or unconstitutional, the decision of the Court shall
not affect nor impair any of the remaining provisions of this Ordinance.
It is hereby declared to be the intent of the Township of North
Huntingdon that this Ordinance would have been adopted if such illegal,
invalid or unconstitutional provisions had not been included therein.
SECTION X. REPEALER:
(A) If any sentence, clause,
section or part of this Ordinance is for any reason found to be
unconstitutional, illegal or invalid, such unconstitutionality,
illegality, or invalidity shall not affect or impair any of the
remaining provisions, sentences, clauses, sections or parts of this
Ordinance. It is hereby declared as the intent of the Board of
Commissioners that this Ordinance would have been adopted had such
unconstitutional, illegal or invalid sentence, clause, section or part
thereof not been included herein.
(B) All Ordinances, or parts
thereof, conflicting herewith or repealed hereby, be and the same are
hereby repealed.
ORDAINED AND ENACTED
at a regular meeting of the Board of Commissions for the Township of North
Huntingdon, Westmoreland County, Commonwealth of Pennsylvania, a full quorum
being present this ______ day of ____________________, 2003.
TOWNSHIP OF NORTH HUNTINGDON
BOARD OF COMMISSIONERS
ATTEST:
By:
___________________________________
Thomas L. Kerber, President
______________________________
Board of Commissioners
John M. Shepherd, Secretary
SEAL
SOLICITOR: Bruce E. Dice, Esquire