(A) Every person subject to the payment of the tax hereby imposed, who has commenced his or her business at least one full year prior to the beginning of the license year, shall determine his or her gross receipts for the license year from his or her actual gross receipts for the preceding calendar year.
(B) Every person subject to the payment of the tax hereby imposed, who has commenced his or her business less than one full year prior to the beginning of the license year, shall determine his or her gross receipts for the license year by multiplying his or her actual gross receipts for the first month he or she engages in business by 12.
(C) 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 determine his or her gross receipts for the license year by multiplying his or her actual gross receipts for the first month he or she engages in business by the number of months or fractions thereof he or she engages in business in the license year.
(D) 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 or her gross receipts for the license year from his or her actual gross receipts for the license year.
(E) The Tax Collector or other agent designated by the borough is hereby authorized to accept payment under protest of the amount of business privilege tax claimed by the borough in any case where the taxpayer disputes the validity or amount of the borough’s claim for tax. If it is thereafter judicially determined by a court of competent jurisdiction that the borough 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.
(2006 Code, § 24-505) (Ord. 77-5, passed 12-27-1979, § 5; Ord. 2006-3, passed 7-10-2006) Penalty, see § 36.999