[Adopted 10-11-2006 by Ord. No. 113[1]]
[1]
Editor’s Note: This ordinance also provided for the
repeal of former Art. V, Mercantile Tax, adopted 7-13-2005 by Ord.
No. 106.
This article shall be known as the "Mercantile Tax Ordinance."
The following words and phrases, as 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 Township of Potter and/or any Township-designated
agent.
Commodities, materials or articles of commerce.
Includes both the owner of a hotel, motel, office and/or
residential apartment building, parking lot, garage, or warehouse,
and any person the owner may engage for hire to supervise the operation
of such hotel, motel, office and/or residential apartment building,
parking lot, garage or warehouse.
Any individual, partnership, limited partnership, association,
corporation, trust or other legally recognized or recognizable entity,
except such as are wholly exempt from taxation under the Act of December
31, 1965, P.L. 1257, as amended.
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 herein defined.
The calendar year.
The Township of Potter.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
For the tax year beginning January 1, 2006, and for each tax
year thereafter, every person desiring to continue to engage in or
hereafter to begin to engage in the transaction of business as an
operator or a retail or wholesale dealer or vendor in the Township
shall, on or before the 15th day of April of the tax year or prior
to commencing business in such tax year, make application for registration
for each place of business in the Township with the collector. Such
registration shall be made by the completion of an application furnished
by the collector and the payment of a fee of $10 for each place of
business. Each application for registration shall be signed by the
applicant, if an actual person, and in the case of an association
or a partnership, by a member or partner thereof, and in the case
of a corporation, by an officer thereof, or by the authorized person
of any other legal entity. Each applicant shall receive a certificate
of registration from the collector, which shall not be assignable.
In case of loss, defacement or destruction of any certificate, the
person to whom the certificate was issued shall apply to the collector
for a new certificate, for which a fee of $10 shall be charged. Such
certificate shall be conspicuously posted at each place of business
in the Township at all times.
There is hereby imposed upon operators, wholesale vendors, retail
vendors or any dealers of goods, wares and merchandise of every kind,
and all persons engaged in the operation of a restaurant or other
place where food, drink or refreshments are sold, who conduct said
business in the Township of Potter a flat mercantile tax in the amount
of $100, payable annually to the Township of Potter. The full amount
of this tax shall be due on January 1 of every tax year, or as, soon
thereafter as a new business commences operation in Potter Township,
without regard to the amount of time that business was actually conducted
in Potter Township during a given tax year.
A.
Form. Every certificate as hereinafter required by this article shall
be made upon a form furnished by the collector and in accordance with
such regulations as may hereafter be issued by the collector. Each
person making such certificate shall certify the correctness thereof
under the penalties of perjury.
B.
Every person subject to the tax imposed by this article who engaged
in said business in Potter Township during the tax year 2006 shall
file with the Township a certificate setting forth such person's
name, business and business address.
C.
Every person subject to the tax imposed by this article who hereafter
commences business in Potter Township shall, on or before the 15th
day of April of each year, file with the Township a certificate setting
forth such person's name, business and business address.
D.
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of the tax year shall, within
45 days from the date of commencing such business, file a certificate
with the collector setting forth his name, business, and business
address.
E.
Every person subject to the payment of the tax imposed by this article
who engages in a business which is temporary, seasonal or itinerant
by its nature shall, within seven days from the date of completion
of such business, file with the Township a certificate setting forth
such person's name, business and business address. Such persons
shall deposit the tax required by this article with the collector
prior to the commencement of business.
F.
Every person subject to the tax imposed by this article who ceases
to do business which is subject to the tax imposed by this article
shall, within 14 days from the date of ceasing to do business, file
a certificate with the collector setting forth his name, business,
and business address and the date of cessation of said business.
A.
Governmental or educational purposes. The business of any political
subdivision or of any authority created or organized under and pursuant
to any act of Assembly is exempt from the provisions of this article.
B.
Utilities. No tax shall be assessed and collected from utilities
service to any company whose rates of service are fixed and regulated
by the Pennsylvania Public Utility Commission, or on any privilege
or transaction involving the rendering of any such public utility
service.
C.
Production and manufacture. No tax shall be assessed and collected
hereunder on goods, articles, and products, or on materials, timber,
natural resources, and farm products, manufactured, produced, or grown
in the Township, or on the preparation or processing thereof for use
or market, or on any privilege, act or transaction related to the
business of manufacturing, the production, preparation or processing
of minerals, timber and natural resources, or farm products, by manufacturers,
producers and farmers with respect to the goods, articles, and products
of their own manufacture, production or growth, or any privilege,
act or transaction relating to the business of processing by —
products of manufacture, or on the transportation, loading, unloading,
dumping or storage of such goods, articles or by-products.
D.
Religious and charitable organizations. Nonprofit corporations or
associations organized solely and exclusively for religious, educational
and charitable purposes are exempt from the provisions of this article
generally, except that such exemptions shall not apply to any regular
or established business competing commercially with any persons subject
to the tax imposed by this article, nor shall such exemption apply
to any noncharitable services or nontraditional activities.
A.
It shall be the duty of the collector to collect and receive the
taxes, fines and penalties imposed by this article. It shall also
be the duty of the collector to keep a record showing the amount of
tax received and the date of payment.
B.
The collector, or any agent designated by the collector, is hereby
authorized to examine the books, papers and records of any taxpayer,
or of any person whom the collector reasonably believes to be a taxpayer,
in order to ascertain the tax due. Every taxpayer and every person
whom the officer reasonably believes to be a taxpayer is hereby directed
and required to give to the collector, or any agents designated by
the collector, the means, facilities and opportunity for such examination
and investigations as are hereby authorized.
C.
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.
D.
If any person shall neglect or refuse to make payment of the tax
required by this article, the collector shall determine the amount
due for taxes, penalties and interest thereon.
E.
The burden is hereby imposed upon any person claiming an exemption
from the payment of the tax hereby imposed to prove by clear and convincing
evidence the legal right of such exemption to the satisfaction of
the collector.
F.
Any information obtained as a result of the examination of the books
and records of the taxpayer through investigations, hearings or verifications
shall be confidential except for official purposes and except in accordance
with a proper judicial order, or as otherwise provided by law.
G.
The collector 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 all payments alleged or found to be incorrect, or as to which
an overpayment is claimed or found to have occurred, and to make refunds
in case of overpayment, for any period of time not to exceed three
years subsequent to the date of payment of the sum involved, and to
prescribe forms necessary for the administration of this article,
A copy of such rules and regulations currently enforced shall be available
for a public inspection.
A.
All taxes due and unpaid under this article shall be recoverable
by the Township Solicitor as other debts due the Township are now
by law recoverable. Persons liable for tax hereunder which remains
unpaid when due shall be liable for the cost of collection and interest
and penalties herein imposed.
B.
All taxes due under this article shall bear interest at the rate
of 1 1/2% per month, or a 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 payment as herein required, an additional 10%
of the amount of the tax shall be added by the collector and collected.
C.
All taxes, interests and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of the Township for the use and benefit of the Township.
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.
The provisions of this article 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 tax year, the decisions of
any court shall not affect or impair any of the remaining provisions
of this article or affect or impair its application as to any other
part of the said tax year, and the requirements as to the tax shall
operate as of the effective date of this article, and the computation
of tax in payment thereof shall be applied and adjusted accordingly.
Any person 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 before a District
Justice, be sentenced to pay a fine of not less than $25 nor more
than $500, and costs of prosecution, for each offense, to be collected
as other fines and costs are now by law collectible, or imprisonment
not exceeding 90 days, if the amount of said fine and costs shall
not be paid. The fine imposed by this section shall be in addition
to any other penalty imposed by any other section of this article.
Each day on which such person violated the article will be considered
as a separate offense and punishable as provided herein.
