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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)
Dover Township hereby imposes a business privilege tax for the privilege year in the manner and at the rate hereinafter set forth. Except as hereinafter provided, such tax shall be in addition to any other tax levied and collected under any existing ordinance. This Part is enacted under the authority of Act 511, approved December 31, 1965.
(Ord. 91-1, 9/9/1991, § 11.12)
1. Every person engaging in a business, trade, occupation or profession, hereinafter listed in Dover Township and maintaining a place, office, or establishment within Dover Township for the conduct of said business, trade, occupation or profession, shall pay a business privilege tax at the rate of 1½ mills on his gross receipts derived from all services rendered to clients, patients and customers.
2. Every person engaging in a business, trade, occupation or profession, hereinafter listed in Dover Township and maintaining no place, office or establishment within Dover Township for the conduct of said business, trade, occupation or profession shall pay a business privilege tax at the rate of 1½ mills on his gross receipts derived from all services rendered within Dover Township to clients, patients and customers.
A. Printers; lithographers; processors; laundry operators; laundrette operators; warehousemen; upholsterers; doctors; lawyers; dentists; engineers; architects, chemists; chiropractors; chiropodists; certified public accountant; public accountant; real estate brokers; cleaning, pressing, and dyeing establishment operators; shoe repair shop operators; tailors; dressmakers; electrical; plastering; bricklaying; carpentry; hearing; ventilating; plumbing and painting contractors; contractors engaged in the classes of heavy building or other construction of any kind or in the alteration, maintenance or repair thereof; truckers; housing contractors; repairer of electrical, electronic or automotive machinery or equipment of other machinery and equipment and other wares and merchandise; and all other businesses, trades, occupations and professions in which there is offered any service or services to the general public or a limited number thereof.
(Ord. 91-1, 9/9/1991, § 11.13)
1. Every person subject to the payment of the tax hereby imposed, who has commenced his business at least 1 full year prior to the beginning of the license year, shall determine his gross receipts for the license year from his actual gross receipts for the preceding calendar year.
2. Every person subject to the payment of the tax hereby imposed, who has commenced his business less than 1 full year prior to the beginning of the license year, shall determine his gross receipts for the license year by multiplying his actual gross receipts for the first month he engages in business by 12.
3. Every person subject to the payment, of the tax hereby imposed, who commences his business subsequent to the beginning of the license year, shall determine his gross receipts for the license year by multiplying his actual gross receipts for the first month he engages in business by the number of months, or fractions thereof, he engages in business in the license year.
4. Every person subject to the payment of the tax hereby imposed, who engages in a business temporary, seasonal or itinerant in its nature, shall determine his gross receipts for the license year from his actual gross receipts for the license year.
5. The 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. 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. The provisions of this Section shall be applicable to cases in which the facts are similar to those in a case litigated in a court of competent jurisdiction.
(Ord. 91-1, 9/9/1991, § 11.14)
Any person subject to the tax hereby imposed shall, on or before the 15th day of January, 1984, or prior to commencing business in such license year, register with the Tax Collector and, having once registered with the Tax Collector, registration annually thereafter is not required.
(Ord. 91-1, 9/9/1991, § 11.15)
1. 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.
2. Every person subject to the tax imposed by this Part who commenced his business at least 1 full year prior to the beginning of any license year shall on or before the 15th day of April, file with the Tax Collector a return setting forth his name, his business and business address, and such other information as may be necessary in arriving at his actual gross receipts during the preceding calendar year, and the amount of the tax due. [Ord. 94-7]
3. Every person subject to the tax imposed by this Part who has commenced his business less than 1 full year prior to the beginning of any license year shall on or before the 15th day of April, file with the Tax Collector a return setting forth his name, his business, business address, and such other information as may be necessary in arriving at his actual gross receipts during the first month of business and the amount of tax due. [Ord. 94-7]
4. Every person subject to the tax imposed by this Part who commences business subsequent to the beginning of any license year shall within 40 days from the date of commencing such business file a return with the Tax Collector setting forth his name, his business and business address, and such information as may be necessary in arriving at his actual gross receipts during his 1st month of business and the amount of tax due.
5. Every person subject to the payment of the tax imposed by this Part who engages in a business temporary, seasonal or itinerant by its nature, shall within 7 days from the date he completed such business file a return with the Tax Collector setting forth his name, his business and business address, and such information as may be necessary in arriving at his actual gross receipts during such period and the amount of tax due.
(Ord. 91-1, 9/9/1991, § 11.16; as amended by Ord. 94-7, 12/12/1994)
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 powered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration 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 overpay ment is claimed or found to have occurred. Any person aggrieved by any decision of 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 to the Tax Collector the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
(Ord. 91-1, 9/9/1991, § 11.18)
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 or employment.
(Ord. 91-1, 9/9/1991, § 11.19)
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, § 11.20)
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