For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS, TRADE, OCCUPATION and PROFESSION. 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.
FINANCIAL BUSINESS. 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.
GROSS RECEIPTS.
(1) 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.
(2) GROSS RECEIPTS shall not include:
A. 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;
B. 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
C. 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.
OPERATOR. 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.
PERSON. Any individual, partnership, limited partnership, association, corporation, trust or other legally recognizable entity, except such as are wholly exempt from taxation under the Local Tax Enabling Act of December 31, 1965, P.L. 1257, as amended, being 53 P.S. §§ 6924.101 et seq. PERSONS exempt from taxation under this chapter shall include agencies of the government of the United States or the commonwealth, political subdivisions thereof and non-profit 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.
SERVICE. Any act or instance of helping or benefitting another for a consideration.
TAX COLLECTOR. The elected Tax Collector for the township, or the designated person or firm contracted duly authorized to collect such tax.
TAX YEAR. The 12-month period beginning January 1, 1987, and annually thereafter commencing January 1.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS, TRADE, OCCUPATION OR PROFESSION. Any business, trade, occupation or profession that is conducted at one location for less than 60 consecutive calendar days.
(Ord. 602, passed 4-16-1986; Ord. 919, passed 12-18-2013)