Section
882.01 Definitions
882.02 Mercantile license required
882.03 Levy of tax
882.04 Computation of tax
882.05 Taxpayer returns
882.06 Return dates
882.07 Final return
882.08 Payment of tax
882.09 Duties of Collector
882.10 Confidential nature of returns
882.11 Recovery of unpaid taxes
882.12 Interest and surcharge
882.13 Receipts paid into Treasury
882.14 Validity of other ordinances
882.15 Effective period
882.99 Penalty
CROSS-REFERENCE
Fees for seasonal vendors, peddlers and other sellers license in lieu of mercantile tax, see § 866.11(a)
Treasurer, see Ch. 222
STATUTORY REFERENCE
Annual re-enactment unnecessary, see 53 P.S. §§ 6924.101 through 6924.312
Authority to enact, see 53 P.S. §§ 6924.101 through 6924.312
Limitation on rate, see 53 P.S. §§ 6924.101 through 6924.312
Treasurer is Tax Collector, see 53 P.S. § 55801-A
(a) For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COLLECTOR. The Township Secretary or his or her designated representative.
GROSS VOLUME OF BUSINESS. Both cash and credit transactions and trade-in transactions as provided by law.
LICENSE YEAR. The 12-month period commencing initially upon the effective date of this chapter (Ord. 391, passed December 18, 1974), and following thereafter each calendar year, commencing January 1 thereof.
PERSON. Any individual, partnership, limited partnership, association or corporation, except such as are wholly exempt from taxation under the Act of Assembly No. 511 of 1965, being 53 P.S. §§ 6924.101 et seq., as amended.
RETAIL DEALER or RETAIL VENDOR. Any person who is a dealer in, or vendor of, goods, wares and merchandise, who is not a wholesale dealer or vendor, or a wholesale and retail dealer and vendor.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS. Any business that is conducted at one location for less than 60 consecutive calendar days.
WHOLESALE AND RETAIL DEALER or WHOLESALE AND RETAIL VENDOR. Any person who sells to dealers in, or vendors of, goods, wares and merchandise and to other persons.
WHOLESALE DEALER or WHOLESALE VENDOR. Any person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other persons.
(b) The definitions for
PERSON, RETAIL DEALER or RETAIL VENDOR, WHOLESALE AND RETAIL DEALER or WHOLESALE AND RETAIL VENDOR and WHOLESALE DEALER or WHOLESALE VENDOR shall not include non-profit corporations or associations organized for religious, charitable or educational purposes, agencies of the government of the United States or of the commonwealth, or any person vending or disposing of articles of his or her own manufacture for shipment or delivery away from the place of the manufacture thereof, or any farmer vending or disposing of his or her own produce, or any other transaction exempted by law.
(Ord. 391, passed 12-18-1974)
For the license year beginning in January, 1984, as soon as this section (Ord. 582, passed February 15, 1984) becomes legally effective, and each license year thereafter on or before January 31, every person desiring to continue to engage in, or hereafter to begin to engage in, the business of 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 refreshment is sold in the township, shall, on or before the first effective date of this section in 1984, and each license year thereafter, or prior to commencing business in any such license year, apply for and procure a mercantile license for his or her place of business, or if more than one, for each of his or her places of business, in the township, from the Collector, who shall issue the same upon payment of a fee for each such license, as set from time to time by resolution of the Board of Township Commissioners, for such license year. The fee for obtaining such license shall be in the amount set forth by the Board of Commissioners in the fee resolution. 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 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 at 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 an amount set forth by the Board of Commissioners in the fee resolution shall be charged.
(Ord. 582, passed 2-15-1984; Ord. 920, passed 12-18-2013; Ord. 925, passed 4-16-2014)
(a) A tax to provide revenue for general township purposes is hereby levied, assessed and imposed upon every person engaging in any of the following occupations or businesses in the township at the rate hereinafter set forth, and such persons shall pay a mercantile tax for the year commencing as soon as this chapter legally becomes effective in January, 1975, at such rate, subject to the exemptions hereinafter set forth. However, in no event shall the annual mercantile tax herein imposed be less than $10 for each of the places of business of every such person:
(1) Wholesale vendors or dealers in goods, wares and merchandise of every kind, at the rate of one mill on each $1 of the gross volume of business transacted by him or her during the license year;
(2) Retail vendors or dealers in goods, wares and merchandise of every kind, and all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, at the rate of one and one-half mills on each $1 of the gross volume of business transacted by him or her during the license year; and
(3) Wholesale and retail vendors or dealers in goods, wares and merchandise of every kind at the rate of one mill on each $1 of the gross volume of wholesale business transacted by him or her, and one and one-half mills on each $1 of the gross volume of retail business transacted by him or her during the license year.
(b) The tax imposed by this section shall not apply to the dollar volume of annual business covering the resale of goods, wares and merchandise taken by a dealer at 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. 391, passed 12-18-1974)
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