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 gross 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 12.
(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 subsection (a)(5) 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. Gross 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 4-16-1986)