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Dorothy White
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 Buniness Priviledge Tax Resolution

INTRODUCTION

 

            This booklet is furnished by the Tax Office to provide taxpayers with information concerning the Business Privilege Tax levied by the Township of Loyalsock and the Loyalsock School District.  The Business Privilege Tax Resolution and the Rules and Regulations governing the administration and collection of the tax are reprinted in their entirety for your reference.  Please note the principal provisions of the Resolution and the Rules and Regulations are indexed for your convenience in using this booklet.

            By referring to the appropriate sections of the Resolution and/or Rules and Regulations, you should find answers to your questions concerning the Business Privilege Tax.  If the information presented in this booklet does not answer your questions, or you need further information or an interpretation concerning the application of the tax to your particular circumstances, please contact:

 

Dorothy R. White

Loyalsock Tax Administrator

2132 Northway Road

Williamsport, Pennsylvania, 17701.

570-601-1212 

570-601-1242  FAX

http://www.loyalsocktaxlady.com

 

Click Here for Tax Resolution Rules and Regulations

  

BUSINESS PRIVILEGE TAX RESOLUTION

RESOLUTION

            A RESOLUTION AMENDING THE EXISTING MERCANTILE TAX RESOLUTION AND THE EXISTING BUSINESS PRIVILEGE TAX RESOLUTION AND PROVIDING FOR AND REGULATING THE ASSESSMENT, LEVY AND COLLECTION FOR GENERAL REVENUE PURPOSES OF AN ANNUAL BUSINESS PRIVILEGE TAX UPON PERSONS, FIRMS, COMPANIES AND CORPORATIONS ENGAGING IN BUSINESS DESCRIBED HEREIN WITHIN LOYALSOCK TOWNSHIP PENNSYLVANIA, PROVIDING FOR ITS LEVY AND COLLECTION; CONFERRING AND IMPOSING POWERS AND DUTIES UPON THE TAX ADMINISTRATOR; AND IMPOSING PENALTIES FOR THE VIOLATION OF SAID RESOLUTION, AS AMENDED.

WHEREAS,     the Board of Directors of the Loyalsock Township School District and the Supervisors of Loyalsock Township are desirous of amending the Township and School District’s existing Mercantile Tax Resolution originally effective the 1st day of July, 1966, and the existing Business Privilege Tax Resolution originally effective the 1st day of July, 1976.

BE IT RESOLVED BY THE SUPERVISORS OF THE LOYALSOCK TOWNSHIP AND THE DIRECTORS OF THE LOYALSOCK SCHOOL DISTRICT, as follows:

 

SECTION 1.   The Mercantile Tax Resolution and the Business Privilege Tax Resolutions are hereby amended and shall be known as the “Business Privilege Tax Resolution.”

 

 

SECTION 2.  DEFINITIONS – The following words and phrases, when

used in this Resolution, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:

 

A. TOWNSHIP – Loyalsock Township and Loyalsock Township School District.

B. BUSINESS – Any activity carried on or exercised for gain or profit in Loyalsock Township, including, but not limited to, the sale of merchandise or other tangible personalty, the performance of services including cable television and the rental of personalty and/or realty.

C. CALENDAR YEAR – The period January 1 to December 31, inclusive.

D. MANUFACTURING – The application of labor and skill to material whereby the original article is changed into a new, different and useful article.

E. PERSON – Any individual, partnership, limited partnership, association, firm or corporation.  Whenever used in any clause prescribing or imposing a penalty, the term “person” as applied to associations, shall mean the partners or members thereof and, as applied to corporations, the officers thereof.

F. TAXPAYER –Any person subject to the payment of the tax imposed by this Resolution. 

G. TAX ADMINISTRATOR – The person duly appointed by the Supervisors of the Township of Loyalsock and the Directors of Loyalsock Township School District to administer the tax and to be the Tax Collector, and to establish prompt payment discount by regulations.

H. TAX YEAR - The period of January 1 to December 31, inclusive.

I. WHOLESALE DEALER – Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other person.

 

SECTION 3 LEVY AND COLLECTION OF TAX – The Supervisors of Loyalsock Township and the Board of Directors of the Loyalsock Township School District hereby imposes and levys a business privilege tax for the license year of 1988, effective July1, 1988, and to continue thereafter without annual reenactment in the manner and at the rates hereinafter set forth.  The Resolution is enacted under the authority of Act 511, December 31, 1965, P.L. 1257 as amended, known as the “Local Tax Enabling Act” (53 P.S. 6901 et. sec.).

 

A.  Rate and Basis of Tax.

(1)  Wholesale vendors and dealers of goods, wares, merchandise at the rate of one half (1/2) mil of each dollar of volume of the annual gross business transacted by them.

(2)  Retail vendors or dealers in good, wares, and merchandise, all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold at the rate of three fourths (3/4) mil on each dollar of volume of the annual gross business transacted by him.

(3)  Wholesale and retail vendors or dealers in goods, wares and merchandise at the rate of one half (1/2) mil on each dollar of volume of the annual gross business transacted by him at wholesale, and three fourth (3/4) mil on each dollar on the volume of the annual gross business transacted by them at retail.

(4)  Brokers at the rate of three fourth (3/4) mil on each dollar on the volume of the annual gross business transacted by him.  In the case of brokers, the term “gross business transacted” shall mean “gross commissions earned.”

(5)  Tax imposed by this section shall not apply to the dollar volume or annual business covering the resale of goods, wares or merchandise taken by a dealer at a trade in, whereas in part payment for other goods whereas in merchandise except the extent that the retail price succeeds the trade in allowances.

(6)  Every other person engaged in a business in Loyalsock Township whether or not he maintains a place of business within the Township as hereinafter set forth and defined, shall pay an annual business tax at the rate of three fourth (3/4)  mil on each dollar of the gross receipts derived from all business transacted or services rendered within Loyalsock Township as hereinafter set forth or defined by the rules and regulations.

 

B. Computation of Volume of Business.

(1)  Every person subject to the payment of the tax hereby imposed who has commenced his business before the beginning of the full calendar year prior to the tax year shall compute his annual estimated gross volume of business upon the actual gross amount of business transacted by him during the prior calendar year.

(2)  Every person subject to the payment of the tax hereby imposed by this Resolution who commences business before the beginning of the tax year but after January 1, of the full calendar year shall file with the Tax Administrator a return setting forth his name, his business, business address and such other information as may be necessary in arriving at the estimated gross amount of business transacted by him and calculated by estimating the annual gross volume of business for the tax year upon the gross amount of business transacted by him during the said period, in the manner and on the dates as set forth by Regulation.

(3)  Every person subject to the payment of the tax hereby imposed who has commenced or commences his business subsequent to the beginning of the tax year, shall file with the Tax Administrator a return setting forth his name, his business, business address and such other information as may be necessary in arriving at the estimated gross amount of business transacted by him and calculated by estimating the annual gross volume of business for the tax year upon the gross amount of business transacted by him during the said period in the manner and on the dates as set forth by regulation.

(4)  Every person subject to the payment of the tax hereby imposed who engages in a business temporary, seasonal or itinerant by nature, shall compute the estimated gross amount of business to be transacted by him for the period said person engages in such temporary, seasonal or itinerant business within the Township by a method to be determined by the Tax Administrator.

(5)  The Tax Administrator is hereby authorized to accept payment under protest of the amount of business privilege tax claimed by the Township and/or the Loyalsock Township School District in any case where the taxpayer disputes the validity or amount of the Township’s or School District’s claim for tax.  If it is thereafter judicially determined by court of competent jurisdiction that the Township or School District has been overpaid, the amount of the overpayment shall be refunded to the taxpayer.  The provisions of the Section shall apply to instances in which the facts are the same as those in like cases litigated before a court of competent jurisdiction.

 

C. Persons, Businesses and Receipts Exempted/Excluded.

(1)  Persons and Businesses.  Persons employed for a wage or salary, the non-commercial activities of non-profit corporations or associations organized for religious, charitable or educational purposes, agencies of the Government of the United States or of the Commonwealth of Pennsylvania and the business of any political subdivision, or of any authority created or organized under and pursuant to any Act of Assembly are exempt from the provisions of the Resolution.

(2)  Pre-Emption by Commonwealth.  No such tax shall be assessed and collected on a privilege, transaction, subject or occupation which is subject to a tax or license fee by the Commonwealth of Pennsylvania and which tax or license fee has been held by a court of competent jurisdiction to be the basis for exemption from the imposition of a business privilege tax by a political subdivision.

(3)  Utilities.  No such tax shall be assessed and collected on the gross receipts from utility service of any person or company whose rates of service are fixed and regulated by the Pennsylvania Public Utility Commission; or on any public utility service rendered by any such person or company or on any privilege or transaction involving the rendering of any such public utility service.

(4)  Commonwealth Tax on Tangible Property.  No such tax shall be assessed and collected on the privilege of employing such tangible property as is subject to a tax by the Commonwealth of Pennsylvania, except on sales of admission to places of amusement or on sales of other transfers of title or possession of property.

(5)  Production and Manufacture.  No such tax shall be assessed and collected on goods, articles and products, or on by-products of manufacture, or on minerals, timber, natural resources and farm products manufactured, produced or grown in the Township or on the preparation or processing thereof for use or market, or on any privilege, act or transaction relating to the business of manufacturing, the production, preparation or processing of minerals, timber and natural resources of farm products, by manufactures, by producers, and by farmers with respect to the goods, articles and products of their own manufacture, production or growth, or any privilege, act or transaction relating to the business of processing by-products of manufacture, or on the transportation, loading, unloading or dumping or storage of such goods, articles, products or by-products.

(6)  Trade-In Allowance.  No such tax shall be assessed and collected on the dollar volume of business transacted by wholesale and retail dealers derived from the resale of                                                                                                                     goods, wares, and merchandise taken by any such dealer a trade-in or as part payment for other goods, wares and merchandise, except to the extent that the resale price exceeds the trade-in allowance.

            (7)  Contractors Performing Building or Construction Work Outside the Township. 

(A)  Contractors with Field Offices.  Township contractors or subcontractors engaged in the performance of building and construction contracts at a point outside the territorial limits of the Township may exclude from the measure of the tax the receipts derived therefrom, provided that a bonafide field office was established and maintained on the premises of the project during the performance of the contract to such an extent as to constitute doing local business as the situs of the job.

(B)  Alterations and Repairs.  The provisions of this Section apply only to contractors engaged in the erection of complete new buildings or in the complete alteration and remodeling of old buildings outside of the Township.  They do not apply to contractors who engage in alteration and repair jobs, such as a roofer repairing the roof of a building situated outside the Township of Loyalsock.

(C)  Architects, Engineers, Consultants and Technicians.  The exclusion provisions of Section (7) do not apply to architects, engineers, consultants and technicians rendering professional services outside the Township of Loyalsock.

(D)  Qualifications for Exclusion.  In order to qualify for exclusion hereunder, the contractor must show that he established a place of business as the situs of the job by maintaining a bonafide field office thereat with machinery and equipment for use in fulfillment of the contract together with the performance of such other functions so as to constitute doing local business as the situs of the job.

            (8)  Brokers and Agents with Out-of-Township Branch Offices.

(A)  Where a Loyalsock Township general agent or broker of an insurance, real estate or other firm establishes and maintains a bonafide branch office outside the Township, the commissions attributable to such branch office may be excluded from gross receipts.  Commissions will be deemed attributable to the Township and hence subject to inclusion on the measure of the tax, if they result from the efforts of brokers, sub-agents or employees who work in, from or are attached to the Loyalsock Township Office.

(B)  In order to qualify for exclusion hereunder, the agent or broker must show that he established and maintained a bonafide place of business outside the Township by owning or leasing realty thereat together with the performance of such other functions so as to clearly constitute doing local business at such location.

            (9)  Businesses with Out-of-Township Branch Offices. 

(A)  Where a Loyalsock Township business establishes and maintains a bonafide branch office, store or other place of business outside the Township, the receipts attributable to such branch offices or stores may be excluded from the gross volume of business.  Receipts will be deemed attributable to the Township and hence subject to inclusion in the measure of the tax, if they result from the efforts of persons who work in, from or are attached to the Loyalsock Township place of business.

(B)  In order to qualify for exclusion hereunder, the taxpayer must show that he established and maintained a bonafide place of business outside the Township by owning or leasing realty thereat together with the performance of such other functions so as to clearly constitute doing local business at such location.

 

D.  Determination of Gross or Whole Volume of Business.

The gross or whole volume of business upon which the tax hereunder is computed shall include the gross consideration credited or received for or on account of sales made, services performed, personalty or realty rented, and commissions earned subject only to allowable deductions and exemptions.  There shall, however, be exempt from this tax the first five thousand dollars ($5,000.00) of gross or whole volume of business of each individual licensed tax payer.  Where the gross or whole volume of business cannot be subjected to the tax imposed by this Resolution by reason of the provisions of the Constitution of the United States or of the Commonwealth of Pennsylvania or any other provision of the law, the Tax Administrator, with the approval by Resolution of the Supervisors of the Township of Loyalsock and the Directors of Loyalsock Township School District, shall promulgate rules and regulations and methods of allocation and evaluation so that only the gross or whole volume of business which is properly attributable and allocable to doing business in the Township shall be taxed hereunder.

 

E. Partial Exemptions/Exclusions.

Where the gross or whole volume of business in its entirety cannot be subjected to the tax imposed by this Resolution by reason of the provisions of the Constitution of the United States or of the Commonwealth of Pennsylvania or any other provision of law, the Tax Administrator, with the approval by Resolution of the Supervisors of the Township of Loyalsock and the Directors of the Township School District shall promulgate rules and regulations and methods of allocation and evaluation so that only that part of the gross or whole volume of business which is properly attributable and allocable to doing business in the Township shall be taxed hereunder.

 

F.  Rate When Same Tax is Imposed by Two Taxing Bodies.

If any person is liable for the same tax on the same subject imposed under the Local Tax Enabling Act, 1965 P.L. 1257, Number 511, as amended, and/or the Home Rule Charter and Optional Plans Law, 1972 P.L. 184, Number 62, as amended, to the Township or School District and one or more political subdivisions of the Commonwealth, then and in that event, the tax shall be apportioned by such percentage as may be agreed upon by the political subdivisions, but, in no event, shall the combined taxes of both political subdivisions exceed the maximum rate of tax as fixed by the Enabling Act permitting the imposition of such taxes.

 

G. Records.

The taxpayer, to obtain the allowable exemptions, exclusions and deductions, shall keep books and records of his business so as to show clearly, accurately and separately the amount of such sales, services and rentals as are exempted or excluded from the tax and the amounts of such sales, services and rentals which he is entitled to deduct from the gross or whole volume of business as hereinbefore provided.

 

SECTION 4. RETURNS

A)  Every return shall be made upon a form furnished by the Tax Administrator.  Every person making a return shall certify the correctness thereof by affidavit, the Tax Administrator may request a copy of the appropriate Form of Schedule from their Federal Income Tax Return for their prior calendar or fiscal year(s) to substantiate the gross or whole volume of business reported and the same shall be submitted within fifteen (15) days after the request.  Where exemptions or exclusions are claimed, substantiation of the nature and amount of such deductions taken shall be attached to the return.

B)  Every person subject to the tax imposed by this Resolution who commenced his business on or before January 1 of the full calendar year prior to the beginning of any tax year shall, on or before the 30th day of April of the tax year, file with the Tax Administrator a return setting forth his name, his business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted  by him during the preceding calendar year, and the amount of the tax due.

C)  Every person subject to the tax imposed by this Resolution who has commenced his business before the beginning of the tax year, but after January 1 of the full calendar year shall, on or before April 30 of the tax year, file with the Tax Administrator a return setting forth his name, his business, business address and such other information as may be necessary in arriving at the estimated gross amount of business transacted by him, as calculated under Section 3b(2) hereof, and the amount of tax due.

D)  Every person subject to the tax imposed by this Resolution who commences business subsequent to the beginning of any tax year shall, file a return with the Tax Administrator setting forth his name, his business and business address and such other information as may be necessary in arriving at the estimated or actual gross amount of business transacted by him, as calculated under Section 3b(3) hereof, and the amount of the tax due for filing said return shall be as follows:

            1)  If business is commenced prior to March 1, return shall be filed on or before April 30.

            2)  If business commences prior to July 1, return shall be filed on or before September 1.

3)  If business commences prior to November 1, return shall be filed on or before December 29.

E)  Every person subject to the payment of the tax imposed by this Resolution who engages in a business temporary, seasonal or itinerant by its nature shall, at the time application is made for the business privilege license, file a return with the Tax Administrator setting forth his name, his business, his business address and such information as may be necessary in arriving at the estimated gross amount of business to be transacted by him, as calculated in accordance with Section 3 hereof, and the amount of the tax due.

F)  Any person going out of or ceasing to do business in the Township shall, within thirty (30) days from the date of ceasing to do business, file a return showing the actual gross amount of business transacted by such person during the tax year in which said person ceased doing business, and pay the tax due, as computed thereon, at the rate herein provided for at the time of filing said return.  If such as tax has been previously paid based upon estimated gross receipts, the taxpayer shall be entitled to a refund of any excess tax paid for the year in which business was terminated.

G)  Payment of Tax and Penalties for Late Payment.  The tax levied pursuant to this Resolution shall be due and payable on the date on which the taxpayer is required to file a return, as set forth hereinbefore, and, if the same is not paid on that date, a penalty of ten per centum (10%) shall be added thereto, plus interest at the rate of one per centum (1%) per month of the unpaid tax for each month or fraction thereof during which the tax remains unpaid.  Total amounts due of less that One Dollar ($1.00) need not be paid.

H)  Receipt.  The Tax Administrator shall, upon payment to him of tax levied pursuant to this Resolution, give the person paying the same a receipt therefore, if requested.  A stamped, self-addressed envelope shall be furnished by the taxpayer if a receipt via return mail is desired.

I)  Transition Year.  During the first year of this Amendment (1988) the tax payer shall on or before October 1, 1988, file a tax return for the previous existing Loyalsock Township School District Mercantile Tax and Loyalsock Township School District Business Privilege tax reporting all taxes due from the period of the last return filed by the tax payer until December 31, 1987.  Taxes due for business conducted during the year 1988 shall be reported upon the return due on or before April 30, 1989.

 

SECTION 5.  ANNUAL LICENSE – On and after the effective date of this Resolution, any person desiring to conduct or to continue to conduct any business, as herein defined, within Loyalsock Township shall annually file with the Tax Administrator an application for Business Privilege License and shall pay a fee of Ten Dollars ($10.00) for each license.  Business Privilege License is for person to whom issued and shall not be transferable or assignable to any other person.  Any person who is in default of payment of any tax, interest or penalty imposed hereunder shall forfeit such license until said tax, interest or penalty is paid in full.  Such license shall be applied for prior to doing business, or in the case of continuing business prior to January 31 of each year.  Only one license need be applied for and the same license and the same fee shall be applicable to the Loyalsock Township School District Business Privilege Tax Resolution as well as Loyalsock Township Business Privilege Tax Resolution.

 

SECTION 6.  POSTING – The license shall be conspicuously posted in the place of business for which such license is issued.  A license maintaining more than one place of business within the Township shall obtain one license for all his places of business and shall post such license as his principal place of business.

 

SECTION 7.  PENALTY – Any person who conducts or engages in any business subject to the tax imposed by this Resolution, without having first secured a Business Privilege License, or who fails to file a tax return as required by the provisions of this Resolution, or who willfully files a false return, or who fails to maintain such records and books of accounts as shall enable him to make a true and correct return in accordance with the provisions of this Resolution, or any person subject to, or supposed to be subject to, the tax imposed by this Resolution who refuses to allow the Tax Administrator or his duly appointed deputies to examine the books, papers and records of such person, or who fails to comply with any other provisions of this Resolution, shall upon conviction, be fined not more than Three Hundred Dollars ($300.00) for each offense, plus costs, and in default of payment thereof, shall be imprisoned for not more than thirty (30) days.  It is further provided that the action to enforce the fine and penalty herein provided for may be instituted against the person in charge of the business which has failed or refused to comply with provisions of this Resolution.

 

 

SECTION 8.  CONTINUING OFFENSE – Each day on which any person violates this Resolution shall be considered as a separate offense and shall be punishable as such as hereinbefore provided.

 

SECTION 9.  DUTIES OF THE TAX ADMINISTRATOR

A)  The Tax Administrator is charged with the duty of collecting and receiving the taxes, fines, interest and penalties imposed by this Resolution on behalf of both Loyalsock Township and Loyalsock Township School District.  It shall be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.  The Tax Administrator shall pay over to the appropriate taxing body their share of the taxes, fines, interest and penalties collected by him within thirty (30) days of their receipt, unless otherwise agreed upon in writing between Loyalsock Township School District and Loyalsock Township.

B)  The Tax Administrator and his duly appointed deputies, under the direction of the Loyalsock Township School District Business Manager and the Loyalsock Township Treasurer, are hereby empowered, with the approval by Resolution of the Board of Supervisor of the Township of Loyalsock and the Loyalsock Township School District, to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Resolution, including provisions for the reexamination and correction of returns, and of payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and charged with enforcing the provisions of this Resolution and any rules and/or regulations promulgated pursuant hereto.

C)  In the event any person subject to the tax imposed by this Resolution neglects or refuses to make a return, then, and in such case, the Tax Administrator or his duly appointed deputies shall assess said person on such an amount of whole or gross volume of business as the Tax Administrator or his duly appointed deputies deem reasonable and appropriate.  In all cases of assessment, the Tax Administrator or his deputies shall give the person assessed a notice, in which shall be stated the nature of business conducted and the amount of tax imposed or levied.

D)  Any person subject to the tax imposed by this Resolution shall maintain such records and books of account as will enable him to make a true and accurate return in accordance with the provisions of this Resolution.   Such records must disclose, in detail, gross receipts and other data pertaining to the taxpayer’s gross or whole volume of business and must be sufficiently complete to enable the Tax Administrator or his duly appointed deputies to verify all transactions.  The Tax Administrator or his deputies are hereby authorized to examine the books, papers and records of any person subject to or supposed to be subject to the tax imposed by this Resolution, in order to verify the accuracy of any return made of, if no return was made, to ascertain the tax due.

E)  The salary of the Tax Administrator and his duly appointed deputies and the expenses of the Tax Administrator’s Office shall be paid by the Loyalsock Township School District.  The Loyalsock Township School District shall be reimbursed by the Loyalsock Township Board of Supervisors for such salary and expenses as they shall from time to time in writing agree.

 

SECTION 10.  CONFIDENTIAL NATURE OF RETURNS, ETC. – Any information gained by the Tax Administrator or his duly appointed deputies, or any other official, agent or employee of the Township or School District as a result of any return, examination, investigation, hearing or verification required or authorized by this Resolution, shall be confidential, except in accordance with proper judicial order or as otherwise provided by law.

 

SECTION 11. SUIT FOR COLLECTION, INTEREST AND PENALTIES

A)  The Tax Administrator or his duly appointed deputies shall have the power, in the name of the Township and the School District to institute proceedings against any person who violates the provisions of this Resolution.

B)  All taxes imposed by this Resolution together with the interest and penalties therein, is herein provided, shall be recoverable by suit as other debts or like amounts are recoverable.

C)  If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax shall be calculated beginning with the due date of the said tax and the penalty of 5% of the amount of the tax shall be added for nonpayment thereof.  Where suit is brought for the recovery of this tax, the person liable therefore shall in addition be responsible for and liable for the cost of collection.  These remedy and penalties are in addition to any other fines and penalties herein provided.

 

SECTION 12.  SAVINGS AND SEVERABILITY CLAUSES

A)  Nothing contained in this Resolution shall be construed to empower the Township or the School District to levy and collect the tax hereby imposed on any person or any business or any portion of any business not within the taxing powers of the Township or the School District granted by the Constitution of the United States or the Commonwealth of Pennsylvania or any other provision of law.

B)  If the tax, or any portion thereof, imposed upon any person under the provisions of this Resolution shall be held by a court of competent jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania or any other provision of law, the decision of the court shall not affect or impair the right to impose the tax or the validity of the tax so imposed upon other persons, as herein provided.

C)  The provisions of this Resolution are severable and, if any of its provisions shall be held illegal, invalid or unconstitutional, the decision of the court shall not affect or impair any of the remaining provisions of this Resolution.  It is hereby declared to be the intention of the Supervisors of Loyalsock Township and the Directors of Loyalsock Township School District that this Resolution would have been adopted if such illegal, invalid or unconstitutional provisions had not been included herein.

D)  In the event any statute or Court decision makes this tax resolution ineffective, void and otherwise unenforceable the Mercantile Tax Resolution as previously effective July1, 1966, and the Business Privilege Tax as previously effective July1, 1976, shall remain in full force and effect.

 

SECTION 13.  EFFECTIVE DATE  This Resolution is enacted pursuant to the authority of the Local Tax Enabling Act, 1965 P.L. 1257, Number 511, as amended (53 P.S. 6901 et.sec.), and shall become effective July 1, as hereinbefore provided and shall continue in effect thereafter, unless amended or repealed.

 

SECTION 14.  VALIDITY  The provisions of this Resolution are severable and if any of its provisions shall be invalid or unconstitutional, the decision of the Court shall not effect to invalidate any of the remaining provisions.  It is hereby declared to be the legislative intent that this Resolution would have been adopted if such illegal, invalid or unconstitutional provision had not been included herein.

            ENACTED as a Resolution this 24th day of May, 1988.

 

                                                                        LOYALSOCK TOWNSHIP SUPERVISORS