Loading...
1. It shall be the duty of the Tax Collector to collect and receive the taxes, fines and penalties imposed by this Part. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of each receipt.
2. The Tax Collector is hereby charged with the administration and enforcement of the provisions of this Part, and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administra tion and enforcement of this Part, including provisions for the re-examination and correction of returns, and payments alleged or found to be incorrect, or as to which an overpayment is claimed, or found to have occurred. The Tax Collector shall have the right to appeal to a court or courts of competent jurisdiction as in other cases provided.
3. Tax Collector is hereby authorized to examine the books, papers and records of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made, or if no return was made, to ascertain the tax due. Every such taxpayer, or supposed taxpayer, is hereby directed and required to give the Tax Collector the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
(Ord. 91-1, 9/9/1991, § 11.68)
Any information gained by the Tax Collector, or any other officer, official, agent or employee of the Township as a result of any returns, investigations, hearings or verifications required or authorized by this Part shall be confidential except in accordance with proper judicial order or as otherwise provided by law, and divulgence of any information so gained is hereby declared to be a violation of this Part, which may be punishable by dismissal from office employment.
(Ord. 91-1, 9/9/1991, § 11.69)
1. The Tax Collector may sue for the recovery of taxes due and unpaid under this Part.
2. If for any reason the tax is not paid when due in each year, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 1% per annum of 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 and interest and penalties herein imposed.
(Ord. 91-1, 9/9/1991, § 11.70)
Whoever makes any false or untrue statement on his return, or who refuses to permit inspection of the books, records or accounts of any business in his custody or control, when the right to make such inspection by the Tax Collector is requested and whoever, fails, or refuses to file a return required by this Part, and whoever fails or refuses to keep his license conspicuously posted at his place of business as herein required, upon conviction thereof, shall be subject to a criminal fine not to exceed $1,000 per violation plus costs, to a term of imprisonment to the extent allowed by law for the punishment of summary offenses, or to a term of imprisonment for the failure to pay a fine pursuant to the Pennsylvania Rules of Criminal Procedure. A separate offense shall arise for each day or portion thereof in which a violation is found to exist or for each Section of this Code or other ordinance which is found to have been violated.
(Ord. 91-1, 9/9/1991, § 11.71; as amended by Ord. 2005-08, 10/24/2005)
1. Nothing contained in this Part 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 Pennsylva nia.
2. If the tax, or any portion thereof, imposed upon any person under the provisions of this Part 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 decision of the Court shall not affect or impair the right to impose the taxes, or the validity of the taxes so imposed upon other persons as herein provided.
3. The provisions of this Part are severable, and, if any of its provisions shall be held illegal, invalid or unconstitutional, the decision of the Court shall not affect or impair any of the remaining provisions of this Part. It is hereby declared to be the intention of the Supervisors of Dover Township that this Part would have been adopted if such illegal, invalid or unconstitutional provisions had not been included herein.
(Ord. 91-1, 9/9/1991, § 11.72)
Part 5
Business Privilege Tax
Business Privilege Tax
Person - any individual, partnership, limited partnership, association or corporation, but shall not include a wage earner, a non-profit corporation organized for religious, charitable or educational purposes, an association for such purposes, any agency of the Government of the United States or of the Commonwealth of Pennsylva nia or any public utility.
Service - any act or instance of helping or benefitting another for a consideration.
Privilege year - the calendar year.
Gross receipts - shall include both cash and credit transactions, and shall include payment received for gross charges made by the taxpayer for services rendered, including both service, labor and any materials entering into or becoming component parts of the services performed.
Tax collector - shall include the Tax Collector of Dover Township.
Temporary, seasonal or itinerant business - any business that is conducted at one location for less than 60 consecutive days.
(Ord. 91-1, 9/9/1991, § 11.11)
Loading...