Township of Warminster, PA
Bucks County
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[Ord. 279, 2/3/1975, § 2.1001; as amended by Ord. 578, 6/13/2002, § 1]
On or before the first day of August of any license year, every person desiring to continue to engage in, or hereafter to begin to engage in, the business of wholesale or retail vendor of, or dealer in, goods, wares or merchandise or conducting a restaurant or other place where food, drink or refreshments are sold within Warminster Township shall, on or before the first day of August of that year, or prior to commencing business during the license year, procure a mercantile license for his place of business or, if he has more than one place of business, for each of his places of business within the Township from the Secretary of the Township, who shall issue the same upon the payment of a fee, to be established from time to time by resolution of the Board of Supervisors, for each of his places of business in the Township. Such license shall be conspicuously posted at the place of business or each of the places of business of every such person at all times.
[Ord. 279, 2/3/1975, § 2:1002]
Every person engaging in any of the following occupations or businesses within the Township shall pay an annual mercantile license tax at the rates set below:
A. 
Wholesale vendors or dealers in goods, wares and 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 1 1/2 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.
[Ord. 279, 2/3/1975, § 2:1003]
The following words and phrases, when used in this Part 6, shall have the meanings ascribed to them in this section, unless the context clearly indicates a different meaning:
COLLECTOR
The Secretary of the Board of Supervisors of Warminster 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.
DEALER IN OR VENDER OF GOODS, WARES AND MERCHANDISE
Shall not include any mechanic who keeps a store or warehouse at his place of manufacture or workshop in which he sells only his own manufactures; any person vending or disposing of articles of his own growth, produce or manufacture; or any hawker or peddler licensed under any law of the commonwealth.
GROSS VOLUME OF BUSINESS
Includes both cash and credit transactions.
LICENSE YEAR
The six-month period beginning July 1, 2010, and continuing until December 31, 2010, and thereafter the period commencing January 1 of each year and continuing until December 31 of such year, and so on from year to year.
[Amended by Ord. 695, 5/27/2010, § I]
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.
RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in, or vendor of, goods, wares and merchandise who is not a wholesale dealer or vendor.
WHOLESALE DEALER or WHOLESALE VENDOR
Any person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other persons.
[Ord. 279, 2/3/1975, § 2:1010]
1. 
Every person subject to the payment of the tax hereby imposed who has commenced his business at least one full year prior to the license year shall compute his annual gross volume of business upon the actual gross amount of business transacted by him during that twelve-month period prior to the license year.
2. 
Every person subject to the payment of the tax hereby imposed who has commenced his business during the prior license year or thereafter shall compute his annual gross volume of business upon the actual 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.
3. 
Every person subject to the payment of the tax hereby imposed who engages in a business that is 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.
[Ord. 279, 2/3/1975, § 2:1011; as amended by Ord. 745, 3/15/2018]
1. 
Every return required by this Part 6 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 person taxable under this Part 6 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.
2. 
Every person subject to the tax imposed by this Part 6 who has commenced his business prior to the license year shall, on or before the 15th day of April of the license year, 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 December 31 and the amount of said tax estimated to be due.
3. 
Every person subject to the tax imposed by this Part 6 who has commenced his business less than one full year prior to January 1 shall, on or before the 15th day of April, 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.
4. 
Every person subject to the tax imposed by this Part 6 who commences business on or subsequent to January 1 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, 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.
5. 
Every person subject to the payment of the tax imposed by this Part 6 who engages in a business that is 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 other 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.
[Ord. 279, 2/3/1975, §§ 2.1020, 2:1021; as amended by Ord. 745, 3/15/2018]
1. 
At the time of filing the estimated return as set forth in § 24-605 hereof, the person making the same shall pay the amount of tax shown as due thereon to the Collector.
2. 
Prior to April 15 of the following fiscal 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.
[Ord. 279, 2/3/1975, § 2:1022]
At the time of the filing of the final return (§ 24-606, Subsection 2, 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.
[Ord. 279, 2/3/1975, § 2:1040]
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 time 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, in addition to the tax assessed against such person, the costs of such collection and the interest herein imposed. 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.
[Ord. 279, 2/3/1975, § 2:1040]
The Collector shall receive such compensation for his services as determined by resolution of the Board of Supervisors upon further study of the revenues generated by this Part 6 and the collection costs thereof.
[Ord. 279, 2/3/1975, § 2:1041]
1. 
It shall be the duty of the Collector to collect and receive the fees, taxes, interest, fines and penalties imposed by this Part 6. 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.
2. 
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 6, 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 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 hereof or to ascertain whether the taxes imposed by this Part 6 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 6 into effect.
3. 
The Collector may, in his discretion, require reasonable deposits to be made by licensees who engage in a business that is temporary, seasonal or itinerant by its nature.
4. 
Nothing in the foregoing shall limit the duties and responsibilities otherwise imposed on the Collector by law.
[Ord. 279, 2/3/1975, §§ 2:1050, 2:1051]
1. 
All taxes, interest and penalties collected or received under the provisions of this Part 6 shall be paid into the general fund of the Township of Warminster for the use and benefit of the Township.
2. 
Nothing contained in this Part 6 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.
[Ord. 279, 2/3/1975, § 2:1061; as amended by Ord. 578, 6/13/2002, § 1]
1. 
All taxes due and unpaid under this Part 6 shall be recoverable by the Township Solicitor as other debts due to the Township of Warminster are now by law recoverable.
2. 
Enforcement notice.
A. 
If it appears to the Township that a violation of this Part 6 has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this section.
B. 
The enforcement notice shall be sent to the violator and, if applicable, the owner of record of the parcel on which the violation has occurred, to any person who has filed a written request to receive enforcement notices regarding that parcel and to any other person requested in writing by the owner of record.
C. 
An enforcement notice shall state at least the following:
(1) 
The name of the violator and, if applicable, the owner of record and any other person against whom the Township intends to take action.
(2) 
The location of the violation and, if applicable, the property in violation.
(3) 
The specific violation with a description of the requirements which have not been met, citing in each instance the applicable provisions of this Part 6.
(4) 
The date before which the steps for compliance must be commenced and the date before which the steps must be completed.
(5) 
That the recipient of the notice has the right to appeal to the Board of Supervisors within a period of 10 days.
(6) 
That failure to comply with the notice within the time specified, unless extended by appeal to the Board of Supervisors, constitutes a violation, with possible sanctions clearly described.
3. 
Enforcement remedies.
A. 
Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this Part 6 shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not more than $600, plus all court costs, including reasonable attorney fees incurred by the Township as a result thereof. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by the Magisterial District Judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each section of this Part 6 which shall be found to have been violated shall constitute a separate violation.
B. 
Nothing contained in this section shall be construed or interpreted to grant to any person or entity other than the Township the right to commence any action for enforcement pursuant to this section.
C. 
Magisterial District Judges shall have initial jurisdiction over proceedings brought under this section.