[Adopted 1-10-1980 by Ord. No. 80-01]
This article shall be known and may be cited as the "Mercantile
License Tax Ordinance."
A.
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER OR RETAIL VENDOR
TAX COLLECTOR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
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:
Includes both cash and credit transactions.
The twelve-month period from March 1 to February 28 in each
and every year.
Any individual, partnership, limited partnership, association
or corporation. Whenever used in any section prescribing and imposing
a penalty, the term "person," as applied in association, shall mean
the partners or members thereof and, as applied to corporations, shall
mean the officers thereof.
Any person who is a dealer in or vendor of goods, wares and
merchandise who is not a wholesale dealer or vendor.
The receiver of taxes appointed by the Supervisors of West
Manchester Township or other persons designated by the Township of
West Manchester for the collection and enforcement of this tax. The
Tax Collector may be, but need not be, the duly elected Tax Collector
of West Manchester Township.
[Amended 1-12-1989 by Ord. No. 89-02]
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.
B.
The terms "person," "wholesale dealer," "wholesale vendor," "retail
dealer" and "retail vendor" shall not include nonprofit corporations
organized for religious, charitable or educational purposes and associations
organized for such purposes, agencies of the government of the United
States or the Commonwealth of Pennsylvania or any person vending or
disposing of articles of his own growth, production or manufacture
for shipment or delivery from the place of growth, production or manufacture
thereof.
For the license year, West Manchester Township hereby imposes
an annual mercantile license tax in the manner and at the rates hereinafter
set forth.
For the license year beginning March 1 and for each license
year thereafter, every person desiring to continue to engage in, or
hereafter 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, whether or not the same is incidental to some other business
or occupation in West Manchester Township, shall, on or before the
15th day of April and on or before the 15th day of April for each
license year thereafter, or prior to commencing business during such
license year, 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 Tax Collector as required by law. 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 12-12-1985 by Ord. No. 85-11; 12-11-1986 by Ord. No. 86-14]
Every person engaged in any of the following occupations or
businesses in the Township shall pay an annual mercantile license
tax for the license year beginning March 1 and for each license year
thereafter beginning on the first day of March at the rate set forth:
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 gross
business transacted by him.
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 1 1/2 mills
on each dollar of the volume of the annual gross business transacted
by him.
C.
Wholesale and retail vendors or dealers in goods, wares and merchandise,
at the rate of one mill on each dollar of the volume of the annual
gross wholesale business transacted by him and 1 1/2 mills on
each dollar of the volume of the annual gross retail business transacted
by him.
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 part payment for other goods, wares
and merchandise except to the extent that the resale price exceeds
the trade-in allowance.
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least 14 full months prior to the beginning
of the license year shall compute his annual gross volume of business
upon the actual gross amount of business transacted by him during
the preceding calendar year.
B.
Every person subject to the payment of the tax hereby imposed who
has commenced or who commences his business less than 14 full months
prior to the beginning of the license year shall compute his annual
gross volume of business for such license year by multiplying by 12
the monthly average of the actual gross amount of business transacted
by him during the months in the preceding calendar year he was engaged
in business.
C.
Every person subject to the payment of the tax hereby imposed who
commences his business less than one full month prior to the end of
the preceding calendar year or prior to the beginning of any license
year shall compute his annual gross volume of business for such 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, or fractions thereof, he engages in business in the present
calendar year.
D.
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.
E.
The Tax Collector is hereby authorized to accept payment under protest
of the amount of mercantile tax claimed by the Township in any case
where the taxpayer disputes the validity or amount of the Township's
claim for tax. If it is thereafter judicially determined by a court
of competent jurisdiction that the Township has been overpaid, the
amount of the overpayment shall be refunded to the taxpayer. The provisions
of this section shall be applicable to cases in which the facts are
similar to those in a case litigated in a court of competent jurisdiction.
A.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof
by affidavit.
B.
Every person subject to the tax imposed by this article who commenced
his business at least 14 full months prior to the beginning of any
license year shall, on or before the 15th day of April, file with
the Tax Collector a return setting forth his name, his business and
business address and such other information as may be necessary in
arriving at the actual gross amount of business transacted by him
during the preceding calendar year and the amount of tax due.
C.
Every person subject to the tax imposed by this article who has commenced
his business less than 14 full months prior to the beginning of any
license year shall, on or before the 15th day of April, file with
the Tax Collector a return setting forth his name, his business and
business address and such other information as may be necessary in
arriving at the monthly average of the actual gross amount of business
transacted by him during the months in the preceding calendar year
he was engaged in business and the amount of tax due.
D.
Every person subject to the tax imposed by this article who commences
his business less than one full month prior to the end of the preceding
calendar year or prior to the beginning of any license year shall,
within 60 days from the date of commencing such business, file a return
with the Tax 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 his first
month of business and the amount of tax 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 Tax 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 tax due.
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.
A.
It shall be the duty of the Tax Collector to collect and receive
the taxes, 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 each receipt.
B.
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this article and is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of this article,
including provisions for the reexamination and correction of returns
and payments alleged or found to be incorrect or as to which an overpayment
is claimed or found to have occurred. Any person aggrieved by any
decision of the Tax Collector shall have the right to appeal to a
court or courts of competent jurisdiction as in other cases provided.
C.
The Tax Collector is hereby authorized to examine the books, papers
and records of any taxpayer or supposed taxpayer in order to verify
the accuracy of any return made or, if no return was made, to ascertain
the tax due. Every such taxpayer or supposed taxpayer is hereby directed
and required to give the Tax Collector the means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
Any information gained by the Tax Collector or any other officer,
official, agent or employee of the Township as a result of any returns,
investigations, hearings or verifications required or authorized by
this article 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 article which may be punishable by dismissal from office or employment.
The Tax Collector may sue for the recovery of taxes due and
unpaid under this article.
[Amended 8-25-2016 by Ord. No. 16-07]
If for any reason the tax is not paid when due in each year,
interest at the rate of 0.5% of the unpaid tax for each month or fraction
thereof during which the tax remains unpaid, and an additional penalty
at the rate of 0.5% of the unpaid tax for each month or fraction thereof
during which the tax remains unpaid, shall be added and collected.
Where suit is brought for the recovery of any such tax, the person
liable therefor shall, in addition, be liable for the costs of collection
and the interest and penalties herein imposed.
[Amended 11-14-1991 by Ord. No. 91-09; 5-9-1996 by Ord. No. 96-14]
Whoever makes any false or untrue statement on his return or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control, when the right to make
such inspection by the Tax Collector is requested, and whoever fails
or refuses to file a return required by this article and whoever fails
or refuses to procure a mercantile license when so required under
this article or fails to keep his license conspicuously posted at
his place of business as herein required shall, upon being found liable
therefor in a civil enforcement proceeding commenced by West Manchester
Township, pay a fine not exceeding $600 plus all court costs, including
reasonable attorney's fees, incurred by West Manchester Township.
West Manchester Township police officers, the appropriate code enforcement
officers of West Manchester Township or other appropriate officer
or officers of West Manchester Township shall have the power to enforce
the provisions of this article. The amount of the fine imposed for
the violation of this article shall be established by the officer
who determines that a violation has occurred. Notice of the violation
of this article and the amount of the fine imposed shall be given
by personal delivery or by certified mail to the person violating
this article. If the person violating this article fails or refuses
to pay the fine imposed within the period specified in the notice
of the violation of this article, the Township shall file a civil
enforcement proceeding with the District Magistrate to enforce the
fine imposed.
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 laws and Constitution of the Commonwealth of Pennsylvania.
