A. Nominal or registration fees. The fact that a taxpayer receives a certificate or other document which is designated a "license" from the Commonwealth of Pennsylvania for which the taxpayer pays a sum of money does not exempt the taxpayer from the business privilege tax. Flat annual fees, fees which are not related to gross income or amount of production, or fees that are nominal in nature are not considered true license fees and hence payment of such fees will not exempt the taxpayer from the business privilege tax.
B. Payment to the City of Reading for housing permits, building and plumbing permits, etc. will not exempt the taxpayer from business privilege tax.
C. Nonlicensed functions taxable. The receipts of any person who falls within the state tax or license fee exemption which are derived from any activity which if conducted separate and apart from other business activities would be subject to the state tax or license fee shall not be excluded from the tax base.
D. Local tax under state authority. Local taxes by counties, municipalities, or other public bodies though authorized by state legislation are not considered state taxes or license fees.
E. Monies returned to municipalities by the state. Any tax which is collected by the state but which, with the exception of administrative costs, is returned to the municipalities, is not considered a state tax or a license fee. Such taxes include, but are not limited to:
(1) Gross receipts taxes of non-Pennsylvania fire and casualty insurance companies.
(2) License fees for hotels, restaurant and club liquor licenses.
F. State license fees which exempt receipts earned thereunder include but are not limited to those fees levied under the following acts:
(1) Consumer discount companies, Act of April 8, 1937, P.L. 262, as amended, 7 P.S. § 6201 et seq.10
10. Editor's Note: Original Subsection 6.A and B, regarding the Pennsylvania Securities Act and Small loan companies, respectively, were repealed during codification (see Ch. 1, General Provisions, Part 2).