[Ord. 379, 4/4/1978, § 1]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this section, unless the context
clearly indicates a different meaning:
Includes both cash and credit transactions.
Any individual, partnership, limited partnership, association,
or corporation.
The Township fiscal year preceding the current Township fiscal
year.
Any person who is a dealer in goods, wares, and merchandise
at retail and by proprietors of restaurants or other places where
food, drink, and refreshments are served.
The duly elected or appointed Tax Collector of the Township
of Collier.
The current Township fiscal year.
Vendor shall mean any person who sells to dealers in or vendors
of goods, wares and merchandise, and to no other persons.
[Ord. 379, 4/4/1978, § 2]
There is hereby levied and assessed commencing July 1, 1978,
and for every calendar year thereafter upon the evidencing of a short
notice that this Part which imposed the tax has been re-adopted without
substantial change, and the same mercantile tax is imposed for the
ensuing year by the Township of Collier, at the rates hereinafter
set forth.
[Ord. 379, 4/4/1978, § 3]
The provisions of this Part shall not apply to non-profit corporations
or associations organized for religious, charitable, or educational
purposes, agencies of the government of the United States, or of the
Commonwealth of Pennsylvania, or of any person, firm, company, partnership,
limited partnership, or corporation vending or disposing of articles
of his or their own production or manufacture, or to the gross receipts
from utility service or any person, firm, company, or corporation
whose rates and services are fixed and regulated by the Public Utility
Commission.
[Ord. 379, 4/4/1978, § 4]
Every person engaged as a retail dealer on July 1, 1978, shall
pay a mercantile tax for the said tax year at the rate of 1 1/2
mills on each dollar of the whole volume of business transacted by
such retail dealer. No such tax is levied on the dollar volume of
business transacted by said retail dealer derived from the resale
of goods, wares, and merchandise taken by any such 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. 379, 4/4/1978, § 5]
Every person engaged as a wholesale dealer in goods, wares and
merchandise on July 1, 1978, shall pay a mercantile tax for the said
tax year at the rate of one mill on each dollar of the whole volume
of business transacted by said wholesale dealer. No such tax shall
be levied on the dollar volume of business transacted by wholesale
dealers derived from the resale of goods, wares, and merchandise taken
by any such 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. 379, 4/4/1978, § 6]
Every person subject to the payment of the tax hereby imposed
shall compute his gross or whole volume of business upon the actual
gross amount of business transacted by him during the preceding Township
fiscal year.
[Ord. 379, 4/4/1978, § 7]
1.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall verify the correctness thereof
by affidavit.
2.
Every return shall contain the name of the person filing, his business
and his business address and such other information as may be necessary
in arriving at the actual gross amount of the business transacted
or annual gross amount of the business transacted and the amount of
the tax due.
3.
Every person subject to the tax shall file his return and pay his
tax quarterly, with each quarterly return being filed and the tax
being paid within 30 days of the end of each quarter. Each person
shall file a fourth quarter return showing the calendar year receipts
and payments.
[Ord. 379, 4/4/1978, § 8]
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.
[Ord. 379, 4/4/1978, § 9]
1.
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines, and penalties imposed by this Part. It shall also
be the Tax Collector's duty to keep a record showing the amount
received by him from each person paying the tax and the date of such
receipts.
2.
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this Part, and is hereby empowered to prescribe,
adopt, and enforce rules and regulations relating to any matter pertaining
to the administration and enforcement of this Part, including provisions
for the re-examination 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 of appeal to the Court of Common
Pleas as in other cases provided.
3.
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 returns made, or, if no return was made, to ascertain
the tax due.
[Ord. 379, 4/4/1978, § 10]
All taxes imposed by this Part, together with all penalties
imposed under this Part, shall be recoverable by the Township of Collier
as other debts are recoverable.
[Ord. 379, 4/4/1978, § 11]
If, for any reason, the tax is not paid when due in such tax
year, interest at the rate of 6% per annum on the amount of said tax
and an additional penalty of 1% of the amount 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 such tax, the person liable therefor shall, in addition, be liable
for the costs of collection and the interest and penalties that are
herein imposed.
[Ord. 379, 4/4/1978, § 12; as amended by Ord. 495,
8/7/1990, § 1; and by Ord. 652, 4/13/2011]
1.
Interest and Penalties. If for any reason the tax is not paid when
due, interest at the rate of 6% per annum on the amount of the said
tax, and an additional penalty for 1/2% of the amount 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.
2.
Fines and Penalties for Violation.
A.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part, any employer who fails, neglects,
or refuses to register or pay the tax deducted from his employees,
or fails, neglects, or refuses to deduct or withhold from his employees,
any person who refuses to permit the officer or any agency designated
by him to examine his books, records, and papers, and any person who
knowingly makes any incomplete, false, or fraudulent return, or attempts
to do anything whatsoever to avoid the full disclosure of the amount
of his net profits, or earned income, in order to avoid the payment
of the whole or any part of the tax imposed by this Part, shall upon
conviction thereof before any magisterial district judge or court
of competent jurisdiction in Allegheny County, be sentenced to pay
a fine of not more than $600 for each offense and costs, and, in default
of said costs shall be imprisoned for a period not exceeding 30 days.
B.
Any person who divulges any information which is confidential under
the provisions of this Part, shall, upon conviction thereof before
any magisterial district judge or court of competent jurisdiction,
be sentenced to pay a fine of not more than $600 for each offense,
and costs, and, in default of payment of said fine and costs, be imprisoned
for a period not exceeding 30 days.
C.
The penalties imposed under this section shall be in addition to
any other penalties by any other section in this Part or resolution
and/or authorized by the Local Tax Enabling Act, 53 P.S. § 6901
et seq.
D.
The failure of any person to receive or procure forms required for
making the declaration or return required by this Part shall not excuse
him from making such declaration or return.
E.
"Person" shall be defined as any person, partnership, association,
or any other entity required to file a return or pay a tax adopted
by the Township of Collier under the authority granted to it pursuant
to Act 511, the Local Tax Enabling Act, 53 P.S. § 6901 et
seq., of the Commonwealth of Pennsylvania.
[Ord. 379, 4/4/1978, § 13]
1.
Nothing contained in this Part shall be construed to empower the
Township to levy and collect the tax 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.
2.
If the tax, or any portion thereof, imposed upon any person under
the provision of this Part shall be held by any court of competent
jurisdiction to be in violation of the Constitution of the United
States or the Commonwealth of Pennsylvania, the decision of the court
shall not affect or impair the right to impose the tax, or the validity
of the tax so imposed upon other persons as herein provided.
