A. Filing returns. Forms may be obtained from the Business Privilege Tax Office in Reading City Hall or by writing to the Business Privilege Tax Office of the City of Reading, Reading, PA 19601. Failure to receive the forms will not excuse the taxpayer for failure to file a return.
B. Who must file a return. Every individual, partnership, limited partnership, association and corporation, and every receiver, trustee, assignee, or other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of persons carrying on or exercising for gain or profit any trade, business, profession, vocation or commercial activity in the City of Reading must file business privilege tax returns.
C. Partnerships. A partnership is considered to be a taxable unit. The respective partners are not required to file separate returns as individuals, but they are jointly and severally liable for payment of the tax.
D. Signature. If the taxpayer is an individual, he shall sign the return. If the taxpayer is a partnership, the return should be signed by at least one of the general partners. If the taxpayer is a corporation, the return should be signed by an officer of the corporation.
E. Multiple places of business. If a taxpayer maintains more than one place of business in the City of Reading, he is required to file only one return and may include therein the receipts from transactions occurring in all his places of business in the City of Reading.
F. Lessors and lessees of departments within other business. (See § 549-515K.) G. Time and place of filing. (See appropriate section of the ordinance.)
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H. Payment of tax and penalties for late payment. (See appropriate section of the ordinance.)
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I. Refund.
(1) Any tax payment made under protest which the City of Reading thereafter determines to have been improperly paid shall be refunded to the taxpayer together with interest thereon computed at 6% per annum from the date of payment to the date of refund.
(2) In accordance with the Local Taxpayers' Bill of Rights (Act 50 of 1998) 53 Pa.C.S.A. § 8421 et seq., all refund requests must be made within three years of the due date for filing the report or tax return (with allowable extensions) or one year after actual payment of the tax, whichever is later. If no report or tax return is required for the tax, a taxpayer must make a refund claim within three years after the due date for payment of the eligible tax or within one year after actual payment of the tax, whichever is later. For amounts paid after receipt of an Assessment Notice, the taxpayer must make a request for a refund to the City of Reading within one year of the date of the payment. A tax return filed by the taxpayer showing an overpayment will also be deemed to be a request for a cash refund unless otherwise indicated.
17. Editor's Note: See § 549-404.
18. Editor's Note: See § 549-404.