[Adopted 6-18-1985 by Ord. No. 309 as Art. 341 of the 1985
Codified Ordinances]
A.
BROKER
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
PLACE OF AMUSEMENT
RETAIL DEALER OR RETAIL VENDOR
TAX COLLECTOR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
TOWNSHIP
WHOLESALE DEALER OR WHOLESALE VENDOR
The following words and phrases when used in this article shall have
the meanings ascribed to them in this section unless the context clearly
indicates a different meaning:
Any merchandising broker, factor or commission merchant,
but shall not include any stockbroker, billbroker, note broker, exchange
broker, real estate broker or agent or pawnbroker.
Includes both cash and credit transactions.
The calendar year.
Any individual, partnership, limited partnership, association
or corporation.
Any place indoors or outdoors where the general public or
a limited or selected number thereof may, upon payment of an established
price, attend or engage in any amusement, entertainment, exhibition,
contest, or recreation, including, among other places, theaters, opera
houses, motion picture houses, amusement parks, studios, arenas, baseball
or football parks or fields, skating rinks, circus or carnival tents
or grounds, fairgrounds, bowling alleys, billiard or pool rooms, shuffleboard
rooms, nine-pin or ten-pin alleys, riding academies, golf courses,
bathing or swimming places, dance halls, tennis courts, archery, rifle
or shotgun ranges and other like places. The term does not include
any exhibition, amusement, performance or contest conducted by a nonprofit
corporation or association organized for religious, charitable or
educational purposes.
Any person who is a dealer in or vendor of goods, wares and
merchandise who is not a wholesale dealer or vendor.
The person named by the Board of Commissioners of the Township
to collect the tax herein levied.
Any business that is conducted at one location for less than
60 consecutive days.
The Township of Rochester.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons.
B.
The terms "person," "wholesale dealer," "wholesale vendor," "retail
dealer" and "retail vendor" shall not include nonprofit corporations
or associations organized for religious, charitable or educational
purposes, agencies of the government of the United States or of the
Commonwealth of Pennsylvania, or any person vending or disposing of
articles of his/her own growth, production or manufacture for shipment
or delivery from the place of growth, production or manufacture thereof.
[Amended 7-19-2001 by Ord. No. 388]
The Township hereby imposes an annual mercantile license tax
in the manner and at the rate hereinafter set forth.
[Amended 7-19-2001 by Ord. No. 388]
Every person desiring to continue to engage in, or hereinafter
to begin to engage in, the business of wholesale or retail vendor
or dealer in goods, wares and merchandise and any person conducting
a restaurant or other place where food, drink or refreshments are
sold, or place of amusement, in the Township shall on or before February
15 of each license year, or prior to commencing business in any such
license year, procure a mercantile license for his/her place of business
or, if more than one, for each of his/her places of business in the
office of the Tax Collector, who shall issue the same upon the payment
of a fee for a wholesale or a retail license and for a wholesale and
retail license for his/her place of business or, if more than one,
for each of his/her places of business in the Township for each license
year. Such fees shall be established by resolution of the Board of
Township Commissioners. Such license shall be conspicuously posted
at the place of business or each of the places of business of every
person at all times.
[Amended 7-19-2001 by Ord. No. 388]
Every person engaging in any of the following occupations of
business in the Township shall pay an annual mercantile license tax
at the rates hereinafter indicated:
A.
Wholesale vendors or dealers in goods, wares and merchandise at the
rate of .0005 mill on each dollar of the value of gross business transacted.
B.
Retail vendors or dealers in goods, wares and merchandise and all
persons engaged in conducting restaurants or other places where food,
drink or refreshments are sold, whether or not the same is incidental
to some other business or occupation, at the rate of .00075 mill on
each dollar of the value of gross business transacted.
C.
All persons conducting places of amusement at the rate of .00075
mill on each dollar of the value of gross business transacted.
D.
Brokers at the rate of .00075 mill on each dollar of the value of
gross business transacted. In the case of brokers, the term "gross
business transacted" means gross commissions earned. However, if a
person, in addition to acting as a vendor or dealer, takes title to
and sells goods, wares and merchandise on his/her own account, he/she
shall pay the tax on the entire gross receipts from sales made on
his/her account.
A.
Every person subject to the payment of the tax hereby imposed shall
compute his/her gross volume of business upon the actual amount of
business transacted by him/her during the quarter ending March 31,
June 30, September 30, and December 31 of each year.
B.
"Gross volume of business" shall not include the dollar volume of
business covering the resale of goods, wares or merchandise taken
by a dealer as 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.
[Amended 7-19-2001 by Ord. No. 388]
Every person subject to the payment of the tax hereby imposed
shall on or before April 30, July 31, October 31 and January 31 of
each year file a return upon a form furnished for the Tax Collector
setting forth the actual gross amount of business transacted by such
person during the respective quarter ending the next previous March
31, June 30, September 30 and December 31.
At the time of filing the return the person making the same
shall pay the amount of tax shown as due thereon to the Tax Collector.
A.
The Tax Collector shall collect and receive the taxes, fines and
penalties imposed by this article for payment over to the Township
Treasurer. The Tax Collector shall also keep a record showing the
amount received by him/her from each person paying the tax and the
date of such receipt.
B.
The Board of Commissioners may prescribe, adopt, promulgate and enforce
rules and regulations relating to the matter pertaining to the administration
and enforcement of this article, including provisions for the re-examination
and correction of returns and payment alleged or found to be incorrect
or as to which an overpayment is claimed or found to have occurred.
Any person aggrieved by any decision of the Board of Commissioners
or Tax Collector shall have the right to appeal to the Court of Common
Pleas.
C.
The Tax Collector, or any other person designated by the Board of
Commissioners, is hereby authorized to examine the books, papers and
records of any taxpayer or supposed taxpayer in order to verify the
accuracy of any return made or, if no return was made, to ascertain
the tax due. Every such taxpayer or supposed taxpayer is hereby directed
and required to give the Tax Collector, or any other person designated
by the Board of Commissioners, the means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
A.
All taxes imposed by this article, together with all penalties, interest
and costs, shall be recoverable by the Township as debts of like amount
are by law recoverable.
B.
If for any reason the tax is not paid when due in each quarter, interest
at the rate of 6% per year on the amount of such tax shall be added
and collected.
A.
Whoever makes any false or untrue statement in his/her return or
whoever refuses to permit inspection of books, records or accounts
of any business in his/her custody or control when the right to make
such inspection by the Tax Collector or his/her duly appointed representative
or agent is requested or whoever fails or refuses to file a return
required by this article or whoever fails to or refuses to procure
a mercantile license when so required under this article shall be
fined not more than $600 for each offense, plus costs of prosecution,
and, in default of payment of such fine and costs, imprisoned for
a term not exceeding 30 days.
[Amended 7-19-2001 by Ord. No. 388]
B.
The Township, at its option, may recover the above penalties by entering
a civil suit for the same instead of by summary proceedings.
