[Ord. 2-1971, 2/10/1971, Article I, § 1]
This Part shall be known and may be cited as the "Mercantile
License Tax Ordinance."
[Ord. 2-1971, 2/10/1971, Article II, § 1; as amended
by Ord. 4-1994, -/-/1994, § 1]
1.
BOROUGH
COLLECTOR
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER or RETAIL VENDOR
TEMPORARY, SEASONAL or ITINERANT BUSINESS
WHOLESALE DEALER or WHOLESALE VENDOR
WHOLESALE AND RETAIL DEALER or WHOLESALE AND RETAIL VENDOR
The following words and phrases when used in this Part shall have
the meanings ascribed to them in this Section unless the context clearly
indicates a different meaning:
The Borough of Conshohocken.
A person appointed by the Borough Council to collect the
mercantile tax or a person or corporation engaged for this purpose
by contract with the Borough of Conshohocken.
Shall include both cash and credit transactions, and trade-in
transactions as provided by law.
The twelve-month period beginning the first day of January
and ending the last day of December in the year 1971 and each year
thereafter.
Any individual, partnership, limited partnership, association
or corporation, except such as are wholly exempt from taxation under
the Act of the General Assembly No. 511, approved December 31, 1965,
P.L. 1257, as amended.
Any person who is a dealer in or a vendor of goods, wares
and merchandise who is not a wholesale dealer or vendor, or a wholesale
and retail dealer or vendor as hereinafter defined.
Any business that is conducted at one location for less than
60 consecutive days.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to other persons.
2.
The terms hereinbefore defined of this Section 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 own manufacture for shipment or delivery
from the place of the manufacture thereof, or any farmer vending or
disposing of his own produce, or other transaction exempted by law.
[Ord. 2-1971, 2/10/1971, Article III, Section 1; as amended
by Ord. 4-1994, -/-/1994, § 1]
In each license year, every person desiring to continue to engage
in, or hereafter to begin to engage in, the business of wholesale
or retail or wholesale and 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 in the Borough shall on
or before the April 15, apply for or procure a business license for
his place of business, or if more than one, for each of his places
of business in the Borough, from the collector, who shall issue same
upon payment of a fee in an amount as established from time to time
by resolution of Borough Council for a wholesale or retail license
or for a wholesale and retail license for his place of business or,
if more than one, for each of his places of business in the Borough
for such license year. Each application for a license shall be signed
by the applicant, if a natural person, and in case of an association
or partnership, by a member or partner thereof. Such license shall
not be assignable and shall be conspicuously posted at the place of
business or the places of business of every such person at all times.
In case of loss, defacement or destruction of any license, the person
to whom the license was issued shall apply to the collector for a
new license for which a fee in an amount as established from time
to time by resolution of Borough Council shall be charged.
[Ord. 2-1971, 2/10/1971, Article IV, § 1; as amended
by Ord. 16-1971, 12/28/1971, § 1]
A tax to provide revenue for general Borough purposes is hereby
levied, assessed and imposed upon every person engaging in the following
occupations or businesses at the rate hereinafter set forth, and such
persons shall pay a mercantile license tax for the calendar year beginning
January 1, 1971, and each calendar year thereafter, at such rate,
subject to the exemptions hereinafter set forth:
A.
Wholesale vendors, or dealers in goods, wares and merchandise of
every kind, at the rate of one mill on each dollar of the gross volume
of business transacted by him during the license year.
B.
Retail vendors or dealers of goods, wares and merchandise of every
kind, and all persons engaged in conducting restaurants or other places
where food, drink or refreshments are sold, at the rate of one and
1/2 mills on each dollar of the gross volume of business transacted
by him during the license year.
C.
Wholesale and retail vendors or dealers in goods, wares and merchandise
of every kind at the rate of one mill on each dollar of the gross
volume of wholesale business transacted by him and one and 1/2 mills
on each dollar of the gross volume of retail business transacted by
him during the license year.
D.
The tax imposed by this Section shall not apply to the dollar volume
of annual business transacted by wholesale and retail dealers derived
from the resale of goods, wares and merchandise taken by any dealer
as a trade-in or as a part payment for other goods, wares and merchandise
except to the extent that the resale price exceeds the trade-in allowance.
[Ord. 2-1971, 2/10/1971, Article V, § 1]
Every person subject to the payment of the tax hereby imposed,
who has commenced his business at least a full year prior to the first
day of January of any license year, shall compute the gross volume
of business upon the actual gross amount of business transacted by
him during the preceding calendar year.
[Ord. 2-1971, 2/10/1971, Article V, § 2]
Every person subject to the payment of the tax hereby imposed,
who has commenced his business less than one full year prior to January
1 of any license year, shall compute the gross volume of business
by multiplying by 12 the monthly average of the actual gross amount
of business transacted by him during the months he was engaged in
business prior to January 1.
[Ord. 2-1971, 2/10/1971, Article V, § 3]
Every person subject to the payment of the tax hereby imposed,
who commences his business subsequent to January 1 of any license
year, shall compute the gross volume of business for the license year
upon the gross volume of business transacted by him during the first
month of his engaging in business, multiplied by the number of months
remaining in the license year.
[Ord. 2-1971, 2/10/1971, Article V, § 3]
Every person subject to the payment of the tax hereby imposed
who engages in business, temporary, seasonal or itinerant by its nature,
shall compute the gross volume of business upon the actual gross amount
of business transacted by him during the license year.
[Ord. 2-1971, 2/10/1971, Article V, § 4]
At the end of the license year every person subject to the tax
hereby imposed shall make a return to the collector of the actual
volume of business transacted by the taxpayer during the period for
which the taxpayer is subject to the tax. Such final return shall
state the amount of the gross volume of business as set forth in the
first return, the amount of tax paid at the time of the filing of
the first return and the amount of tax due upon the final computation.
[Ord. 2-1971, 2/10/1971, Article VI, § 1]
Every return, as hereinafter required by this Section, shall
be made upon a form furnished by the collector thereof under the penalties
of perjury.
[Ord. 2-1971, 2/10/1971, Article VI, § 2; as amended
by Ord. 4-1990, 3/14/1990, § 1; and by Ord. 4-1994, -/-/1994,
§ 1]
Every person subject to the tax imposed by this Part who has
commenced his business at least one full year prior to the beginning
of the license year shall, on or before April 15, following, file
with the collector a return setting forth his name, his business and
business address, and such other information as may be necessary to
compute the estimated gross volume of business to be transacted him
during the license year and the amount of tax estimated to be due.
[Ord. 2-1971, 2/10/1971, Article VI, § 3; as amended
by Ord. 4-1990, 3/14/1990, § 2; and by Ord. 4-1994, -/-/1994,
§ 1]
Every person subject to the tax imposed by this Part who has
commenced his business less than one full year prior to the beginning
of the license year shall, on or before the April 15, following, file
with the collector a return setting forth his name, his business,
business address, and such other information as may be necessary to
compute the actual gross volume of business transacted by him during
the license year and the amount of tax estimated to be due.
[Ord. 2-1971, 2/10/1971, Article VI, § 4]
Every person subject to the tax imposed by this Part who commences
business subsequent to the beginning of the license year shall, within
45 days from the date of commencing such business, file a return with
the collector setting forth his name, business and business address
and such information as may be necessary to compute the estimated
gross volume of business to be transacted by him during the license
year and the amount of tax estimated to be due.
[Ord. 2-1971, 2/10/1971, Article VI, § 5]
Every person subject to the payment of the tax imposed by this
Part who engages in a business, temporary, seasonal or itinerant,
by its nature shall, within seven days from the day he completes such
business, file a return with the collector setting forth his name,
his business and business address and such information as may be necessary
in arriving at the actual gross amount of business transacted by him
during such period and the amount of the tax due.
[Ord. 2-1971, 2/10/1971, Article VI, § 6; as amended
by Ord. 16-1971, 12/28/1971, § 1; and by Ord. 4-1990, 3/14/1990,
§ 3; and by Ord. 4-1994, -/-/1994, § 1]
On or before April 15, following the end of the license or taxable year, every person subject to the tax hereby imposed shall make a final return in the form provided by § 24-309 of this Part.
[Ord. 2-1971, 2/10/1971, Article VII, § 1]
At the time of filing the first return the person making the
same shall pay the amount of the tax estimated to be due and the collector
shall thereupon issue the mercantile license.
[Ord. 2-1971, 2/10/1971, Article VII, § 2]
At the time of the filing of the final return, if the full amount
of the tax due by the taxpayer for the license year has not been paid,
the taxpayer shall pay the remaining balance of the tax which will
be the difference between the amount of the tax paid at the time of
making the first return on the estimated computation and the amount
of the tax finally shown to be due.
[Ord. 2-1971, 2/10/1971, Article VIII, § 1]
Borough Council shall appoint a Mercantile Tax Collector and
fix the compensation to be paid him.
[Ord. 2-1971, 2/10/1971, Article VIII, § 2]
It shall be the duty of the collector to collect and receive
the fees, taxes, fines and penalty as imposed by this Part. It shall
also be his duty to issue licenses and to keep a record showing the
amount of the tax received by him and the date of payment. A receipt
shall be given to the person paying the tax.
[Ord. 2-1971, 2/10/1971, Article VIII, § 3]
If the collector is not satisfied with the return and payment
of tax made by any taxpayer or supposed taxpayer under the provisions
of this Part, he is hereby authorized and empowered to make a determination
of the tax due by such person based upon the facts contained in the
return, or upon any information within his possession or that shall
come into his possession, and for his purpose, the collector, his
deputy or his authorized agent are authorized to examine the books,
papers and records of any such person to verify the accuracy of any
return or payment made under the provisions thereof or to ascertain
whether the taxes imposed by this Part have been paid. The collector
is hereby authorized and directed to make and keep such records, prepare
such forms, and take such other measures as may be necessary or convenient
to carry this Part into effect, and may, in his discretion, require
reasonable deposits to be made by licensees who engage in a business,
temporary, seasonal or itinerant by its nature.
[Ord. 2-1971, 2/10/1971, Article VIII, § 4]
If any taxpayer or supposed taxpayer shall neglect or refuse
to make any return and payment of tax required by this Part, or if,
as a result of an investigation by the collector, a return is found
to be incorrect, the collector shall estimate the tax due by such
person, and determine the amount due by him for taxes, penalties and
interest thereon.
[Ord. 2-1971, 2/10/1971, Article VIII, § 5]
The burden is hereby imposed upon any person, firm or corporation
claiming an exemption from the payment of the tax hereby imposed to
convince the collector of his legal right to such exemption.
[Ord. 2-1971, 2/10/1971, Article VIII, § 6; as
amended by Ord. 11-1989, 10/11/1989, § 1]
If the final return of the taxpayer shows an overpayment of
the tax by reason of the fact that the gross volume of business as
stated in the estimated computation was more than the actual volume
of business for the year or by reason of the fact that the taxpayer
did not continue to engage in business throughout the year, the collector
shall refund to the taxpayer the amount of such overpayment which
shall be the difference between the amount of tax paid upon the filing
of the first return and the amount of the tax finally shown to be
due.
[Ord. 2-1971, 2/10/1971, Article IX, § 1]
All taxes due and unpaid under this Part shall be recoverable
by the Borough Solicitor as other debts due the Borough are now by
law recoverable. This shall be in addition to any other remedies provided
by law.
[Ord. 2-1971, 2/10/1971, Article X, § 1; as amended
by Ord. 4-1994, -/-/1994, § 1]
All taxes due under this Part shall bear interest at the rate
of 1.5% per month or fractional part of a month, from the day they
are due and payable until paid. If any taxpayer shall neglect or refuse
to make any return or payment as herein required, an additional 10%
of the amount of the tax shall be added and collected. Where legal
action is brought for the recovery of this tax, the taxpayer thereafter
shall, in addition, be responsible and liable for collection, including
attorney fees.
[Ord. 2-1971, 2/10/1971, Article XI, § 1]
All taxes, interest and penalties received, collected or recovered
under the provisions of this Part shall be paid into the General Fund
of the Borough of Conshohocken for the use and benefit of the Borough
of Conshohocken.
[Ord. 2-1971, 2/10/1971, Article XII, § 1]
Nothing contained in this Part shall be construed to empower
the Borough to levy and collect the taxes hereby imposed on any person
or any business or any portion of business not within the taxing power
of the Borough under the Constitution of the United States and the
Constitution and laws of the Commonwealth of Pennsylvania.
[Ord. 2-1971, 2/10/1971, Article XIII, § 1; as
amended by Ord. 16-1971, 12/28/1971, § 1]
The provisions of this Part shall be severable and if any of
the provisions thereof shall be held to be unconstitutional, such
decision shall not affect the validity of any of the remaining provisions
of this Part. It is hereby declared as the legislative intent that
this Part would have been adopted had such unconstitutional provision
not been included therein.
[Ord. 2-1971, 2/10/1971, Article XIV, § 1]
Any person, as defined in this Part, or any officer, agent,
servant or employee thereof, who shall fail, neglect or refuse to
comply with any of the terms or provisions of this Part shall, upon
conviction thereof, be sentenced to pay a fine of not less than $50
nor more than $600 plus costs and, in default of payment of said fine
and costs, to a term of imprisonment not to exceed 30 days. The fine
imposed by this Section shall be in addition to any other penalty
imposed by any other Section of this Part.
