As used in this article, the following words and phrases, unless the context clearly indicates a different meaning, shall have the meanings set forth below.
ACTUAL PLACE OF BUSINESS or PLACE OF BUSINESS. Any location where a business is conducted for a period in excess of five days.
BUSINESS.
(1) Carrying on or exercising, whether for gain or profit or otherwise within the city, any trade, business, including but not limited to financial business as hereinafter defined, profession, vocation, service, construction, communication or commercial activity, or rendering services from or attributable to an office or business in the city.
(2) BUSINESS does not include the following: Any business which is subject to the city mercantile tax (Art. 333) on its entire gross receipts or to that portion of its gross receipts which may be subject to the city mercantile tax; the business of any political subdivision, public utility or non-profit corporation or unincorporated association not conducting any regular or established business competing commercially with any other person subject to the tax hereby imposed; any employment for a wage or salary; or any business upon which the power to levy a tax is withheld by law.
CITY. The City of Williamsport.
FINANCIAL BUSINESS. The services and transactions of banks and bankers, trust credit and investment companies, where not prohibited by law, holding companies, dealers and brokers in money, credits, commercial paper, bonds, notes, securities and stocks, monetary metals, factors and commission merchants.
GROSS RECEIPTS.
(1) Cash, credits, property of any kind or nature, received in or allocable or attributable to the city from any business, or services rendered, or commercial or business transaction had within the city, without deduction therefrom on account of the cost of materials used, labor, service or other cost, interest or discount paid or any other expense.
GROSS RECEIPTS includes both cash and credit transactions.
(2) GROSS RECEIPTS excludes:
(A) In the case of a financial business, the cost of securities and other property sold, exchanged, paid at maturity or redeemed and moneys or credits received in repayment of advances, credits and loans, but not to exceed the principal amount of such advances, credits and loans and also excludes deposits.
(B) Receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer, outside the limits of the city and not for the purpose of evading payment of this tax and those receipts which the city is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 349.05(d).
(C) The first $1,000 of such receipts.
(D) Receipts from rental income from real estate reportable by any person on federal tax form schedule “E”. This exclusion as set forth in this subsection (2)(D) is retroactive to 1-1-1988, and will expire on 12-31-1992.
LICENSE TAX OFFICER. The person authorized and empowered by Council to collect the taxes imposed hereby and to enforce the provisions of this article.
LICENSE YEAR. The twelve month period beginning January 1 of the filing year, except that any person who regularly keeps books on a fiscal year basis and files federal tax returns on such fiscal year basis may use that period as the taxable year.
PERSON. Every natural person, partnership, association, corporation, estate, trust or other form of organization.
SERVICES RENDERED WITHIN THE CITY. Services in which any event forming a part of the service performed occurs within the city.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS. Any business that is conducted at one location for less than 60 consecutive calendar days.
TREASURER. The Treasurer of the city.
(Ord. 4726, passed 12-18-1975; Ord. 4872, approved 12-23-1977; Ord. 5553, approved 5-21-1992; Ord. 6338, approved 11-21-2017)