[Adopted 11-24-1970 by Ord. No. 850]
[Amended 1-18-1971 by Ord. No. 853]
This ordinance is passed pursuant to Act 511
of the General Assembly of December 31, 1965 (P.L. 1257), as amended,
and shall be cited as the "Mercantile Tax Ordinance."
The following words and phrases, when used in
this ordinance, shall have the meanings ascribed to them unless the
context clearly indicates a different meaning;
Any individual, partnership. limited partnership, association
or corporation (except such as are wholly exempt from taxation under
the Act of Assembly No. 511, as amended.
Any person who sells to dealers in or vendors of goods, wares
and merchandise, and to no other persons.
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 person who sells, or assists in the selling of any personal
property and who is paid a commission or other compensation.
[Added 7-12-1994 by Ord. No. 1303]
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to other persons.
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The terms hereinbefore defined in 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 away from the place of the manufacture thereof,
or any farmer vending or disposing of his own produce, or other transaction
exempted by law.
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The twelve-month period beginning the first day of January
1971, and each calendar year thereafter.
Both cash and credit transactions and trade-in transactions
as provided by law.
The Township Secretary of the Township of Springfield or
his designated representative.
Any business that is conducted at one location for less than
60 consecutive calendar days.
The Township of Springfield.
[Amended 12-29-1975 by Ord. No. 938; 9-8-2015 by Ord. No.
1560]
The annual license for every person desiring to engage in or to begin to engage in the business of 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 Township, shall, on or before the first day of each January or prior to commencing business in any such license year, apply for and procure a mercantile license for his place of business, or, if more than one, for each of his places of business in the Township, from the Collector, who shall issue the same upon payment of a fee as indicated in Chapter 40, Fee Schedule, of the Code of the Township of Springfield. Each applicant for a license shall be signed by the applicant, if a natural person, and in the case of an association or partnership, by a member or partner thereof, and in the case of a corporation, by an officer thereof. Such licenses shall not be assignable and shall be conspicuously posted at the place of business or each of the places of business of every such person at all times. In the 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 as indicated in Chapter 40, Fee Schedule, shall be charged.
A tax to provide revenue for general Township
purposes is hereby levied, assessed and imposed upon every person
engaging in any of the following occupations or businesses in the
Township at the rate hereinafter set forth, and such persons shall
pay a mercantile tax for the year beginning January 1, 1971, 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 1 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 1 1/2 mills on each dollar of the gross volume of retail business
transacted by him during the license year.
D.
This ordinance shall not apply to the dollar volume
of annual business covering goods, wares or merchandise taken by a
dealer as a trade-in or as part payment for other goods, wares or
merchandise, until the said item is resold. In case of such resale,
the tax shall be at the rate of 3/4 mill on the gross volume of resale
business transacted by him.
[1]
Editor's Note: This ordinance also stated that it would take
effect 1-1-2011.
The following subsections refer to the computation
of the estimated gross volume of business.
A.
Every person subject to the payment of the tax hereby
imposed, who has commenced his business at least a full year prior
to January I, 1971, shall compute the gross volume of business upon
the actual gross amount of business transacted by him during the 12
months preceding January 1, 1971.
B.
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, 1971, 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, 1971.
C.
Every person subject to the payment of the tax hereby
imposed, who commences his business subsequent to January 1, 1971,
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.
D.
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.
A.
Every person subject to the tax imposed by this ordinance
who has commenced his business at least one full year prior to the
beginning of the license year shall, on or before the 31st day of
May 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.
[Amended 4-13-1971 by Ord. No. 857; 2-14-1984 by Ord. No. 1087]
B.
Every person subject to the tax imposed by this ordinance
who has commenced his business less than one full year prior to the
beginning of the license year shall, on or before the 31st day of
May 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.
[Amended 4-13-1971 by Ord. No. 857; 2-14-1984 by Ord. No. 1087]
C.
Every person subject to the tax imposed by this ordinance
who commences business subsequent to the beginning of the license
year shall, within 60 days from the date of commencing such business,
file a return with the Collector setting forth his name, his business,
business address and such 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.
D.
Every person subject to the payment of the tax imposed
by this ordinance 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, 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.
A.
On or before May 31 of each year beginning in 1984,
every person subject to the tax hereby imposed shall make a final
return to the Collector showing the actual volume of business transacted
by the taxpayer during the preceding license year. Such final return
shall state the amount of the gross volume of business as set forth
in the first tax return, the amount of tax paid at the time of filing
the first tax return and the amount of tax due upon the final completion.
[Amended 4-13-1971 by Ord. No. 857; 2-14-1984 by Ord. No. 1087]
B.
Any person ceasing to do business during the license
year shall, within 14 days from the date of ceasing to do business,
file a final return showing the actual gross volume of business conducted
during that portion of the license year in which said person was actually
in business and shall pay the tax due as computed thereon.
A.
At the time of filing the first tax return, the person
required to make the return and payment shall pay the amount of the
estimated tax due not later than May 31 of the year when due.
[Amended 4-13-1971 by Ord. No. 857; 2-14-1984 by Ord. No. 1087]
B.
At the time of the filing of the final tax 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.
C.
In all cases where a person subject to the tax shall
have no permanent place of business within the Township or engages
in business which is temporary, seasonal or itinerant by its nature,
that person shall be obligated to pay the Township the amount of tax
on the estimated gross receipts thereof prior to engaging in a taxable
business, trade, occupation or profession within the Township.[1]
[Added 4-12-1984 by Ord. No. 1090]
[1]
Editor's Note: Former Subsection D, regarding collection and
payment of tax by commission merchants, as added 7-12-1994 by Ord.
No. 1303, which subsection immediately followed, was repealed 1-11-2011
by Ord. No. 1513, effective 1-1-2011.
A.
It shall be the duty of the Collector to collect and
receive the fees, taxes, fines and penalties imposed by this ordinance.
It shall also be his duty to keep a record showing the amount of the
tax received by him and the date of payment.
B.
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 ordinance, 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 this purpose
the Collector or his authorized agent is 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 ordinance 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 ordinance 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.
C.
If any taxpayer or supposed taxpayer shall neglect
or refuse to make any return and payment of tax required by this ordinance
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.
D.
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.
E.
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 less 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. The Springfield Township Local Taxpayer Bill of Rights shall
govern whether and when interest may be due on an overpayment of taxes.
[Amended 1-11-2011 by Ord. No. 1513[1]]
[1]
Editor's Note: This ordinance also stated that it would take
effect 1-1-2011.
F.
The Township Secretary may issue an information bulletin
which will provide information relating to the administration and
enforcement of the Mercantile Tax Ordinance so as to facilitate the
collection of the tax imposed.
[Added 4-13-1971 by Ord. No. 857]
Any information gained by the Collector or any
other Township employee or official from the administration of this
tax shall be confidential, except in accordance with proper judicial
order or as otherwise provided by law, and divulgence of any information
so gained is hereby declared to be a violation of this ordinance.
[Amended 7-10-199O by Ord. No. 1230]
All taxes due and unpaid under this ordinance
shall be recoverable by the Township Solicitor as other debts due
the Township are now by law recoverable. Where suit is brought for
the recovery of any such tax, interest and penalties, the person liable
therefor shall, in addition, be liable for the legal costs of collection
and/or attorney's fees incurred by Springfield Township.
[Amended 2-14-1984 by Ord. No. 1087]
All taxes under this ordinance shall bear interest
at a rate of either 1% per month or fractional part of a month, from
the day they are due and payable until paid, or the rate on an annual
basis based on 100% of the adjusted prime rate charged by private
sector banks as shall be quoted to large businesses as the same shall
be determined by the Board of Governors of the Federal Reserve System
during April of the year that the tax is due and payable, and whichever
rate is higher shall be added to the tax due and owing. 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 by the Secretary
and collected.
All taxes, interest and penalties received,
collected or recovered under the provisions of this ordinance shall
be paid into the treasury of the Township of Springfield for the use
and benefit of the Township of Springfield.
The provisions of this ordinance are severable,
and if any of its provisions or exemptions shall be held to be illegal,
invalid or unconstitutional, or invalid or unconstitutional as to
any part of the period designated herein as the license year, the
decisions of any court shall not affect or impair any of the remaining
provisions of this ordinance, or affect or impair its application
upon any other part of the said license year, and the requirements
as to the license shall operate as of the effective date of this ordinance,
and the computation of tax and payment thereof shall be applied and
adjusted accordingly.
It is the intent of the Board of Commissioners
that any ordinance now in effect which imposes a special license fee
or tax on specific types or kinds of business not covered by the provisions
of this ordinance shall be and remain in full force and effect.
This ordinance shall become effective January
1, 1971.
