[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.
[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.