This article shall be known and may be cited as the "Mercantile
Tax Ordinance."
For each license year, every person desiring to continue to
engage in, or hereafter to begin to engage in, the business of a 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 first day of July of each license year, 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 Borough from the Collector,
who shall issue the same upon payment of a fee of $25 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 the
case of an association or partnership, by a member or a 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 of $0.50 shall be
charged.
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 July 1, 1978,
shall compute the gross volume of business upon the actual gross amount
of business transacted by him during the 12 months preceding.
B. Every person subject to the payment of the tax hereby imposed who
has commenced his business less than one full year prior to July 1
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 July
1.
C. Every person subject to the payment of the tax hereby imposed who
commences his business subsequent to July 1 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 levied and
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.
[Amended in 1982 by Ord. No. 613]
Every return, as hereinafter required by this section, shall
be made upon a form furnished by the Collector. Every person making
such return shall furnish all information requested therein and certify
the correctness thereof under the penalties of perjury.
A. First return.
(1) Every person subject to the tax imposed by this article 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 July following the
beginning of the license year, file with the Collector a return setting
forth his name, his business and his 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.
(2) Every person subject to the tax imposed by this article 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 July following the
beginning of the license year, 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.
(3) Every person subject to the tax imposed by this article 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 and 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.
(4) 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, 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.
B. Final return.
(1) On or before the 31st of July of each year, beginning in 1982, 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 computation.
(2) 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 pay the tax as computed thereon.
Any information gained by the Collector or any other Borough
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 article.
All taxes due and unpaid under this article shall be recoverable
by the Borough Solicitor as other debts due the Borough are now by
law recoverable.
The Borough shall provide tax regulations for the purpose of
clarifying applicability of the mercantile tax.
All taxes due under this article shall bear interest at the
rate of one per centum 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 by the Collector
and collected.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of the Borough of Clifton Heights for the use and benefit of the Borough
of Clifton Heights.
[Amended 8-15-1988 by Ord. No. 682; 9-19-1988 by Ord. No. 681]
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 shall,
upon conviction thereof before a Magisterial District Judge, be sentenced
to pay a fine of not less than $25 nor more than $600, and costs of
prosecution, for each offense, to be collected as other fines and
costs are by law collectible, and, in default of payment of said fine
and costs, shall be imprisoned in the Delaware County Jail for a period
not exceeding 30 days. The fine imposed by this section shall be in
addition to any other penalty imposed by any other section of this
article.