[Adopted 11-24-1987 by Ord. No. 1987-13; amended in its entirety 1-9-2003 by Ord. No. 2003-02 (Ch.
24, Part 3, of the 2003 Code)]
This article shall be known and may be cited
as the "Mercantile License Tax Ordinance."
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:
The gross consideration credited or received for or on account
of sales made, rentals and/or services rendered, subject only to the
following allowable deductions and exemptions:
The dollar volume of business transacted by
wholesale or retail dealers derived from the resale of goods, wares
and merchandise taken by any dealer as trade-in or as part payment
for other goods, wares and extent that the resale price exceeds the
trade-in allowance.
Refunds, credits or allowances given by a taxpayer
to a purchaser on account of defects in goods, wares or merchandise
sold or on account of goods, wares or merchandise returned.
Any commissions paid by a broker to another
broker on account of a purchase or sales contract initiated, executed
or cleared with such other broker.
Bad debts where the deduction is also taken
in the same year for federal income taxation purposes.
Taxes collected as agent for the United States
of America, Commonwealth of Pennsylvania, County of York of the Township
of Springettsbury.
The twelve-month period beginning the first day of January,
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 to partnerships, shall mean
the partners thereof and as applied to corporation and unincorporated
associations shall mean the officers thereof.
Shall not include nonprofit corporation organized for religious,
charitable or educational purposes and associations organized for
such purposes, agencies of the government of the United States or
of 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.
Any person who is a dealer in or vendor of goods, ware and
merchandise who is not a wholesale dealer or vendor.
The person, public employee, public agency or private agency
designated by resolution of the Springettsbury Township Board of Supervisors
to collect and administer the tax imposed by this article.
Any business that is conducted at one location for less than
60 consecutive days.
Springettsbury Township, York County, Pennsylvania, and all
of the area within its corporate limits.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
For each license year, Springettsbury Township
hereby imposes an annual mercantile license tax in the manner and
the rates hereinafter set forth.
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 be incidental to some other business
or occupation in Springettsbury Township for each license year or
prior to commencing business during each 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.
Every person engaged in any of the following
occupations or business in the Township shall pay an annual mercantile
license tax for each license year thereafter beginning on January
1, at the rate set forth:
A.
Wholesale vendors or dealers in goods, wares and merchandise
at the rate of 3/4 of a mill on each dollar of the volume of the annual
gross volume of 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 refreshment are sold, whether or not the same
be 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
volume of business transacted by him.
C.
Wholesale and retail vendors or dealers in goods,
wares and merchandise at the rate of 3/4 of a mill on each dollar
of the volume of the annual gross wholesale volume of business transacted
by him and 1 1/2 mills on each dollar of the volume of the annual
gross retail volume of business transacted by him.
A.
Every person, subject to the payment of the tax hereby
imposed, who has commenced his business at least one full year prior
to the beginning of any 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
13 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 year 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 each
license year.
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 has commenced his business less than 12 full months prior to the
beginning of any license year shall, on or before April 15, file with
the Tax Collector a return setting forth his name, his business, 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.
C.
Every person, subject to the tax imposed by this article,
who has commenced his business more than 12 months prior to the beginning
of any license year shall, on or before April 15, file with the Tax
Collector a return setting forth his name, his business, business
address and such other information as may be necessary in arriving
at 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 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 the 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 in 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 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. The Commissioners
may, by resolution, adopt 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 and make refunds where necessary.
C.
Tax Collector or his duly authorized representative
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 to 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.
A.
The Tax Collector may sue for the recovery of taxes
due and unpaid under this article.
B.
If for any reason the tax is not paid when due in
each year, interest at the rate of 6% per annum on the amount of said
tax and an additional penalty of 1/2 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 any such tax, the person liable therefor shall, in addition,
be liable for the costs of collection and interest and penalties herein
imposed.
A.
Enforcement notice. If it appears to the Township
that a violation of this article has occurred, the Township shall
initiate enforcement proceedings by sending an enforcement notice
as provided by Act 50 of 1998 (the Taxpayers Bill of Rights[1]) and by such rules and procedures as may be established
by resolution of the Board of Supervisors.
[1]
Editor's Note: See 53 Pa. C.S.A. § 8421
et seq.
B.
Enforcement remedies.
(1)
Each day that a violation continues or each section
of this article which shall be found to have been violated shall constitute
a separate offense. Any person, partnership or corporation who or
which has violated or permitted the violation of the provisions of
this article shall, upon being found liable therefore in a civil enforcement
proceeding commenced by the Township, pay a judgment as calculated
below, plus all court costs, including reasonable attorney fees incurred
by the Township. The amount of the judgment shall be calculated by
imposing a civil enforcement penalty of $50 per day for each section
of this article violated, for each day of the determination of a violation
by the district justice. If the defendant neither pays nor timely
appeals the judgement, the Township may enforce judgment pursuant
to the applicable rules of civil procedure.
(2)
Nothing contained in this section shall be construed
or interpreted to grant to any person or entity other than the Township
the right to commence any action for enforcement pursuant to this
section.
(3)
For purposes of calculating the number of days which
a violation has occurred, the first day of the violation will be the
day immediately following the date of required compliance set forth
in the enforcement notice defined in the previous subsection.
(4)
District justices shall have initial jurisdiction
over proceedings brought under this section.
