[Adopted 1-21-1986 as Ch. 24, Part 1, of the 1986 Code]
[Amended 3-7-1995 by Ord. No. 314]
No person shall engage in the business of wholesale
or retail vendor of, or dealer in, goods, wares, merchandise, or conducting
a restaurant or other place where food, drink or refreshments are
sold in the Township of Upper Southampton without having first applied
for and procured a mercantile license. Mercantile license fees shall
be as fixed by resolution of the Board of Supervisors. In the event
that the licensee conducts business at more than one location in Upper
Southampton, an additional license is required for each additional
place of business.
Every person engaging in any of the following
occupations or businesses in the Township of Upper Southampton shall
pay an annual mercantile license tax for the second half of the calendar
year 1970, commencing the first day of July 1970, and annually thereafter
commencing on the first day of January 1971, at the rates below set:
A.
Wholesale vendors or dealers in goods, wares, merchandise,
at the rate of one mill on each dollar of the volume of the annual
whole volume of business transacted during the license year.
B.
Retail dealers in goods, wares and merchandise and
proprietors of restaurants or other places where food, drink or refreshments
are sold, at the rate of 11/2 mills on each dollar of the whole volume
of business transacted during the license year.
C.
Where the business or occupation involves any combination of the wholesale and retail function, then as to such there shall be paid with respect to the whole volume of wholesale business transacted during the license year the rate specified in Subsection A above; and with respect to retail business transacted during the license year, the rate specified in Subsection B above.
D.
The tax imposed by this section shall not apply to
the dollar volume of annual 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.
A.
COLLECTOR
DEALER IN, OR VENDOR OF, GOODS, WARES AND MERCHANDISE
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER OR RETAIL VENDOR
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:
The Secretary of the Board of Supervisors of Upper Southampton
Township or any other person who may from time to time by resolution
of said Board be named as Collector of the tax herein levied.
Shall not include any mechanic who keeps a store or warehouse
at his place of manufactory or workshop in which he sells only his
own manufactures, any person vending or disposing of articles of his
own growth, produce of manufacture, or any hawker or peddler licensed
under any law of the commonwealth.
Includes both cash and credit transactions.
Initially the six-month period commencing July 1, 1970, and
ending December 31, 1970, and thereafter, the twelve-month period
commencing the first day of January and ending the 31st day of December
of each and every year.
Any individual, partnership, limited partnership, association
or corporation.
Any person who is a dealer in, or vendor of, goods, wares
and merchandise who is not a wholesale dealer or vendor.
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," "retail vendor" and "dealer in, or vendor
of, goods, wares and merchandise" shall not include nonprofit corporations
or associations organized solely for religious, charitable or educational
purposes.
A.
Every person, subject to the payment of the tax hereby
imposed, who has commenced his business at least one full year prior
to July 1, 1970, shall compute his annual gross volume of business
upon the actual gross amount of business transacted by him during
the twelve-month period commencing on July 1, 1969, and ending June
30, 1970.
B.
Every person subject to the payment of the tax hereby
imposed, who has commenced his business after July 1, 1969, but prior
to June 30, 1970, or who has commenced his business on or subsequent
to July 1, 1970, shall compute his annual gross amount of business
transacted by him during the first month of his engaging in business,
multiplied by 12, or multiplied by the number of months of the license
year remaining, as the case may be.
C.
Every person, subject to the payment of the tax hereby
imposed, who engages in a business temporary, seasonal or itinerant
by its nature, shall compute his annual gross volume of business upon
the actual gross amount of business transacted by him during the license
year.
A.
Every return required by this article shall be made
upon a form furnished by the Collector. Every person making a return
shall certify the correctness thereof by affidavit under the penalties
of perjury. The failure of any taxable under this article to receive
or procure forms required for making the declarations or returns required
herein shall not operate to excuse him from making such declaration
and return.
B.
Every person, subject to the tax imposed by this article
who has commenced his business prior to July 1, 1970, shall, on or
before the 15th day of September 1970, file with the Collector a return
setting forth his name, his business and business address and such
other information as may be necessary, and shall compute the actual
gross amount of business transacted by him during the twelve-month
period ending June 30, 1970, and the amount of said tax estimated
to be due.
C.
Every person, subject to the tax imposed by this article,
who has commenced his business less than one full year prior to July
1, 1970, shall on or before the 15th day of September 1970, file with
the Collector a return setting forth his name, his business, business
address and such other information as may be necessary, and shall
compute the actual gross amount of business transacted by him during
the license year and the amount of the tax estimated to be due.
D.
Every person, subject to the tax imposed by this article,
who commences business on or subsequent to July 1, 1970, shall within
45 days from the date of commencing such business file a return with
the Collector setting forth his name, his business, business address
and such other information as may be necessary, and shall compute
the actual gross amount of business transacted by him during the license
year and the amount of the tax estimated to be due.
E.
Every person, subject to the payment of the tax imposed
by this article 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, and shall compute the actual gross amount of business
transacted by him during such period and the amount of the tax due.
At the time of filing the estimated return as set forth in § 163-5 hereof, the person making the same shall pay the amount of tax shown as due thereon to the Collector.
Prior to March 1 of every calendar year, every
person subject to the tax herein imposed shall make a final return
to the Collector of the actual volume of business transacted by the
taxpayer during the license year for which the taxpayer is subject
to the tax. Such final return shall state the amount of the gross
volume of business as estimated in the first return, the amount of
tax paid thereon, and the amount of tax or refund due, if any, upon
the final computation.
At the time of the filing of the final return (§ 163-7 hereof) 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 due, which amount will be the difference between the amount of tax paid at the time of making the first return on the estimated computation and the amount of the tax shown to be due on the final return. If the taxpayer shall have paid at the time of filing his estimated return tax in excess of the actual amount of tax due as shown upon the final return, the Collector shall refund the amount of said excess to the taxpayer.
A.
If for any reason the tax is not paid when due, interest
at the rate of 1/2 of 1% per month, on the amount of said tax due
during which the tax due remains unpaid, shall be added to the tax
due and collected together with said tax due. Where suit is brought
for the recovery of any such tax, the person shall be liable for,
and in addition to the tax assessed against such person, the costs
of such collection and the interest herein imposed.
B.
If any person shall neglect or refuse to file any
return and make payment as herein required, a penalty in the amount
of 10% of the amount of the tax due, in addition to said interest,
shall be added by the Collector and collected.
The Collector shall receive such compensation
for his services as determined by further resolution of the Board
of Supervisors upon further study of the revenues generated by this
article and the collection costs thereof.
A.
It shall be the duty of the Collector to collect and
receive the fees, taxes, interest, fines and penalties imposed by
this article. It shall also 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.
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 article, 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, his deputy or his authorized agent is authorized
to examine the books, papers and records of any such person to verify
the accuracy of a return or payment made under the provisions thereof
or to ascertain whether the taxes imposed by this article 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 article into effect.
C.
The Collector may, in his discretion, require reasonable
deposits to be made by licensees who engage in a business temporary,
seasonal or itinerant by its nature.
D.
Nothing in the foregoing shall limit the duties and
responsibilities otherwise imposed on the Collector by law.
A.
All taxes, interest and penalties collected or received
under the provisions of this article shall be paid into the treasury
of the township for the use and benefit of the township.
B.
Nothing contained in this article shall be construed
to empower the township to levy and collect the taxes hereby imposed
on any person, or any business, or any portion of any business not
within the taxing power of the township under the Constitution of
the United States and the Constitution and laws of the Commonwealth
of Pennsylvania.
[Amended 6-7-1988 by Ord. No. 256]
A.
All taxes due and unpaid under this article shall
be recoverable by the Township Solicitor as other debts due to the
Township of Upper Southampton are now by law recoverable.
B.
Any entity taxable under this article or any person,
as defined in this article, 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 article or of any regulation or requirement
pursuant thereto and authorized thereby shall, in addition to other
penalties provided by law, upon summary conviction before a District
Justice be sentenced to pay a fine not more than $1,000, and costs
of prosecution of each such offense, or to undergo imprisonment for
not more than 90 days, for the nonpayment of such fine and costs within
10 days from the imposition thereof. Such fines imposed by this section
shall be in addition to any other penalty imposed by any other section
of this article; provided, however, that if any taxable within the
provisions of this article shall offer evidence or testimony or voluntarily
submit to examination in any proceeding instituted by the township
for the recovery of any taxes or interest due or alleged to be due
to the township under this article, no process, civil or criminal,
for the recovery of any fines or penalties imposed by this article
may thereafter issue against the persons so testifying or offering
such evidence or testimony on account of any violation of the provisions
of this article which such evidence or testimony may disclose.
