[Ord. 103, 2/13/1979, § 1]
This Part is enacted pursuant to the authority contained in the Act of Assembly (No. 511), approved December 31, 1965, as amended, 53 P.S. § 6901 et seq., and shall be known as the "Old Lycoming Township Mercantile License Tax Ordinance."
[Ord. 103, 2/13/1979, § 2]
1. 
The following words and phrases, when used in this Part, shall have the meaning ascribed to them in this section unless the context clearly indicates a different meaning:
ACTUAL PLACE OF BUSINESS or PLACE OF BUSINESS
Any location where a business is conducted for a period in excess of five days.
BUSINESS TRANSACTIONS WITHIN THE TOWNSHIP
The receipts from any transaction shall be considered as business taking place within the Township if any event forming a part of the transaction occurs within the Township.
GROSS RECEIPTS
Cash, credits, property of any kind or nature, received in or allocable or attributable to the Township from any retail dealer, retail vendor, wholesale dealer or wholesale vendor by reason of any sale made, including resales of goods, wares or merchandise taken by a dealer as trade in or as part payment for other goods, wares or merchandise, or services rendered, or commercial or business transaction had within the Township, without deduction therefrom on account of the cost of property sold, materials used, labor, service or other cost, interest or discount paid or any other expense.
"Gross receipts" excludes:
A. 
The amount of any allowance made for goods, wares or merchandise taken by a dealer as a trade in or as part payment for other goods, wares and merchandise in the usual and ordinary course of his business.
B. 
Receipts by dealers from sales to other dealers in the same line where the dealer transfers title or possession at the same price for which he acquired the goods, wares or merchandise.
C. 
Receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer, outside the limits of the Township and not for the purpose of evading payment of this tax and those receipts which the Township is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 24-506.
D. 
The first $1,000 of such receipts.
LICENSE TAX OFFICER
The person authorized to collect the taxes imposed hereby and to enforce the provisions of this Part. The license tax officer shall be designated or redesignated by a Township resolution duly passed.
LICENSE YEAR
The twelve-month period beginning the first day of January of the filing year, except that any person who regularly keeps books on a fiscal year basis and files Federal tax returns on such fiscal year basis, may use that period as the taxable year.
PERSON
Every natural person, partnership, association, corporation, estate, trust or other form of organization. Whenever used in any clause prescribing and imposing a penalty, the term "person," as applied to an association, shall mean the members thereof, as applied to an estate or trust shall mean the fiduciary thereof, and as applied to a corporation and unincorporated association shall mean the officers thereof.
RESTAURANT OR OTHER PLACE WHERE FOOD, DRINK OR REFRESHMENTS ARE SOLD
Does not include those facilities of nonprofit corporations and/or beneficial associations which are deemed or considered to be services under either statutory or case law, or any other such facility which is exempt by law.
RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares or merchandise other than a wholesale dealer, wholesale vendor or broker.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.
TOWNSHIP
Township of Old Lycoming.
WHOLESALE DEALER or WHOLESALE VENDOR
A person who sells goods, wares or merchandise for resale to dealers in or vendors of goods, wares or merchandise.
2. 
The terms defined in this section shall not include the following: persons subject to the business privilege tax on its entire gross receipts or to the extent of that portion of its gross receipts which may be subject to the business privilege tax; a wage earner, agencies or political subdivisions of the government of the United States or the Commonwealth of Pennsylvania; nonprofit corporations or associations not conducting any regular cr established business competing commercially with any other person subject to the tax hereby imposed; any public utility; or any person disposing of merchandise of his own growth, production or manufacture.
[Ord. 103, 2/13/1979, § 3]
For the fiscal year of 1979, the Township of Old Lycoming hereby imposes an annual mercantile license tax, and for each year thereafter without annual re-enactment. The tax shall be calculated on a calendar or fiscal year basis in the manner and at the rates hereinafter set forth. Except as herein provided, such tax shall be in addition to any other tax levied and collected under any existing resolution of the Williamsport Area School District. This Part is enacted under the authority of the act of December 31, 1965, P.L. 1257, as amended, known as the "Local Tax Enabling Act," 53 P.S. § 6901 et seq.
[Ord. 103, 2/13/1979, § 4]
1. 
Imposition of Tax; Continuance. For the license year beginning January 1, 1979, and each license year thereafter, the Township hereby imposes an annual mercantile license tax and registration requirements in the manner and at the fees and rates hereinafter set forth. Such tax shall continue in force on a license year basis, without annual re-enactment, unless the rate of the tax is subsequently changed.
2. 
Registration Required; Application. Each person desiring to continue to engage in or hereafter to begin to engage in business as a retail vendor of goods, wares or merchandise, or in the business of conducting a restaurant or other place where food, drink or refreshments are sold shall, on or before the first day of the license year, or prior to commencing business in the 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 license tax officer, who shall issue the same. A separate license shall be required for each type of business conducted on the same premises. Such license shall be conspicuously posted at each place of business of every such person at all times.
3. 
Rate of Tax.
A. 
Wholesale vendors or dealers in goods, wares or merchandise shall be taxed at the rate of one-half of one mill on each dollar of the gross receipts of the business.
B. 
Retail vendors or dealers in goods, wares and merchandise, all persons engaged in conducting restaurants or other places where foods, drink or refreshments are sold, whether or not the same are incidental to some other business or occupation shall be taxed at the rate of 3/4 of one mill on each dollar of the gross receipts of the business.
C. 
Wholesale and retail vendors or dealers in goods, wares and merchandise shall be taxed at the rate of 1/2 of one mill on each dollar of the gross receipts of the wholesale business and at the rate of 3/4 of one mill on each dollar of the gross receipts of the retail business.
[Ord. 103, 2/13/1979, § 5]
If any person conducts a business at more than one location in the Township, then for the purpose of this Part, the business conducted at each location shall be considered and assessed as a separate and independent business, and shall be subject to registration and mercantile tax as herein provided.
[Ord. 103, 2/13/1979, § 6]
1. 
Every person subject to the tax hereby imposed who has commenced his business at least one full year prior to the beginning of the license year shall determine his gross receipts for the license year from his actual gross receipts for the preceding year, or for the last fully completed fiscal year.
2. 
Every person subject to the payment of the tax hereby imposed who has commenced or who commences his business less than one full year prior to the beginning of any license year, shall compute his annual gross receipts for such license year by dividing his actual gross receipts by the number of months in business and multiplying by 12.
3. 
Every person subject to the tax hereby imposed who commences his business subsequent to the beginning of the license year shall determine his gross receipts for the license year by multiplying his actual gross receipts for the first month he engages in business by the number of months he engages in business for the license year.
4. 
Where a receipt in its entirety cannot be subjected to the tax imposed by this Part by reason of the provisions of the Constitution of the United States, or any other provisions of law, including the exemptions within this Part, the license tax officer shall establish rules and regulations and methods of allocation and evaluation so that only that part of such receipt which is properly attributable and allocable to the doing of business in the Township shall be taxed hereunder. The license tax officer may make such allocation with due regard to the nature of the business concerned on the basis of millage division of the receipt according to the number of jurisdictions in which it may be taxed, the ratio of the value of the property or assets of the taxpayer owned and situated in the Township to the total property or assets of the taxpayer wherever owned and situated, or any other method or methods of calculation other than the foregoing, calculated to effect a fair and proper allocation. The rules and regulations established shall be in writing and a copy filed with the Secretary of the Township.
5. 
Every person who ceases to carry on a business during any tax year after having paid the mercantile license tax for the entire year shall, upon making proper application to the license tax officer, be entitled to receive a refund of the pro-rata amount of the tax paid based upon the period of time he was not in business during the license year. In the event that a person who discontinues business during any tax year does so before payment of his tax becomes due for such tax year, he shall be permitted to apportion his tax for such tax year and shall pay an amount to be computed by multiplying his gross receipts for the preceding full calendar year by a fraction whose numerator shall be the number of months such person was in business during the tax year and whose denominator shall be 12.
6. 
Every person subject to the tax hereby imposed who engages in a business temporary, seasonal or itinerant in nature shall determine his gross receipts for the license year from his actual gross receipts for the license year.
[Ord. 103, 2/13/1979, § 7]
1. 
Every return shall be made upon a form prescribed by the license tax officer. Every person making a return shall certify the correctness thereof.
2. 
Every person subject to the tax hereby imposed who had commenced his business at least one full year prior to the beginning of the license year, shall, on or before April 15 of the license year, file with the license tax officer a return setting forth his name, his business and business address and such other information as may be required by the license tax officer in order to determine his actual gross receipts for the preceding calendar or fiscal year and the amount of the tax due.
3. 
Every person subject to the tax hereby imposed who had commenced his business less than one full year prior to the beginning of the license year, shall, on or before April 15 of the license year, file with the license tax officer a return setting forth his name, his business and business address and such other information as may be required by the license tax officer in order to determine his actual gross receipts for the preceding calendar or fiscal year and the amount of tax due.
4. 
Every person subject to the tax hereby imposed who commences business subsequent to the beginning of the license year, shall, within 40 days from the date of commencing such business, file a return with the license tax officer setting forth his name, his business and business address and such other information as may be required by the license tax officer in order to determine his actual gross receipts for his first month of business and the amount of tax due.
5. 
Every person subject to the tax hereby imposed who engages in a business temporary, seasonal or itinerant in nature shall, within seven days from the date he completes such business, file with the license tax officer a return setting forth his name, his business and business address and such other information as may be required by the license tax officer in order to determine his actual gross receipts for the period he engages in business during the license year and the amount of the tax due.
[Ord. 103, 2/13/1979, § 8]
1. 
At the time of filing a return the person making the same shall pay the amount of tax shown as due thereof to the license tax officer.
2. 
All taxes, interest and penalties imposed under the provisions of this Part shall be payable to the license tax officer who, upon payment of the tax imposed, together with any interest and penalties due thereon, shall give to the person paying the same a receipt therefor.
[Ord. 103, 2/13/1979, § 9]
1. 
The license tax officer is hereby charged with the administration and enforcement of the provisions of this Part 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 Part. Said rules and regulations shall be in writing and a copy filed with the Secretary of the Township.
2. 
If the license tax officer is not satisfied with the return made by any taxpayer or supposed taxpayer, or if any taxpayer or supposed taxpayer shall neglect or refuse to file any return required by this Part, the license tax officer is hereby authorized and empowered to determine or redetermine 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 he or his representative or any duly authorized tax examiner of the Township is authorized to examine any books, papers and records of any such person in order to verify the accuracy of any return or payment made under the provisions hereof, or to ascertain whether the taxes imposed by this Part have been paid; and every such person is hereby required to submit his books, papers and records to such examination upon request of the license tax officer and to give him or his representative or any duly authorized tax examiner of the Township or his representative the means, facilities and opportunity for such examination. The license tax officer is hereby authorized and directed to make and keep such records and prepare such forms as may be necessary or convenient to carry this Part into effect and may, in his discretion, require reasonable deposits to be made by licensees who engage in a business, temporary, seasonal or itinerant by its nature to secure payment of the tax imposed by this Part to the Township.
3. 
If any taxpayer or supposed taxpayer shall neglect or refuse to file any return required by this Part, or, pay the tax imposed by this Part, or if any person pays less than the correct amount of the tax due from him, the license tax officer may estimate or determine the tax due by such person and the amount of interest and penalties thereon.
4. 
Any taxpayer aggrieved by any determination, estimate or redetermination by the license tax officer may appeal such decision within 30 days to the appeal board, the establishment of which is provided for hereinafter.
[Ord. 103, 2/13/1979, § 10]
The Board of Supervisors of Old Lycoming Township shall from time to time establish by separate resolution a Board of Appeals, which may be a separate board for the Old Lycoming Township alone or may be a combined board for the Williamsport Area School District and for the Township of Old Lycoming, to hear appeals in any cases where a taxpayer may dispute the validity or amount of the Township's claim for tax under this Part. The membership, powers, duties and procedures of and before such appeal board shall be such as may be provided for in the resolution establishing said appeal board.
[Ord. 103, 2/13/1979, § 11]
1. 
All taxes, interest and penalties due and unpaid under this Part, shall be recoverable by the Township Solicitor as other debts due the Township are now by law recoverable.
2. 
All taxes due under this Part shall bear interest at the rate of 1/2% per month, or fractional part thereof, from the day they are due and payable until paid.
3. 
If any taxpayer neglects or refuses to make any return or payment as herein required, a penalty of 10% of the amount of tax due shall be added by the license tax officer and collected by him.
[Ord. 103, 2/13/1979, § 12]
All taxes, interest and penalties collected or received under the provisions of this Part shall be paid unto the Treasurer of Old Lycoming Township for the use and benefit of the Township.
[Ord. 103, 2/13/1979, § 13]
Nothing contained in this Part 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, trade, occupation or profession not within the taxing power of the Township under the Constitution of the United States and the Constitution and the laws of the Commonwealth of Pennsylvania.