§ 24-307. Tax for Licenses .

   1.   Tax for Operator's License. No license shall be issued to an operator until an annual tax therefor shall have been paid to the Secretary-Treasurer of Dover Township in the sum of $25 for each juke box and $100 for each gaming device so installed and used, under the terms of this Part, in the Township of Dover, which amount paid as aforesaid shall be a license fee.

   2.   Tax for Distributor's License. No license shall be issued to a distributor until an annual tax therefore shall have been paid to the Secretary-Treasurer of Dover Township in the sum of $100.

(Ord. 91-1, 9/9/1991, § 11.52)

§ 24-308. Issuance of Operator's License; Display to Machine .

   Upon payment of the tax imposed in this Part, the Township shall furnish to the person(s) paying such tax a receipt showing machines or juke boxes or both upon which said person(s) has paid a tax, which said receipt shall be prominently displayed by such person(s) on or adjacent to the gaming devices or juke boxes, upon which such tax has been paid.

(Ord. 91-1, 9/9/1991, § 11.53)

§ 24-309. Loss, Defacement or Destruction of License .

   In the case of loss, defacement, or destruction of any original receipt, license, certificate, or seal, the person(s) to whom such receipt, license, certificate, or seal was issued shall apply to the Township, who may issue a replacement thereof upon the payment of a fee in an amount as established from time to time by resolution of the Board of Supervisors and who shall amend the duplicate of same aforesaid of the first receipt issued in case that a new receipt has been issued.

(Ord. 91-1, 9/9/1991, § 11.54; as amended by Ord. 2005-08, 10/24/2005)

§ 24-310. Penalty for Violation .

   1.   Penalty for Violation by Operators. For a violation of any provision of this Part enforcement shall be brought before a magisterial district judge in the same manner provided for the enforcement of summary offenses under the Pennsylvania Rules of Criminal Procedure. Upon conviction thereof, a violator shall be subject to a criminal fine not to exceed $1,000 per violation plus costs, to a term of imprisonment to the extent allowed by law for the punishment of summary offenses, or to a term of imprisonment for the failure to pay a fine pursuant to the Pennsylvania Rules of Criminal Procedure. A separate offense shall arise for each day or portion thereof in which a violation is found to exist or for each Section of this Code or other ordinance which is found to have been violated. Provided, that such fine and penalty shall be in addition to any other penalty imposed by any other Section of this Part, including neglecting, failing, or refusing to furnish complete and correct reports or returns or to pay over any tax levied by this Part at the time required, or of knowingly making any complete, false or fraudulent returns; or of attempting to do anything whatever to avoid payment of the whole or any part of the tax imposed under this Part.

   2.   Penalty for Violation by Distributors. Any distributor who shall violate any of the provisions of this Part shall be brought before a magisterial district judge in the same manner provided for the enforcement of summary offenses under the Pennsylva nia Rules of Criminal Procedure. Upon conviction thereof, a violator shall be subject to a criminal fine not to exceed $1,000 per violation plus costs, to a term of imprisonment to the extent allowed by law for the punishment of summary offenses, or to a term of imprisonment for the failure to pay a fine pursuant to the Pennsylvania Rules of Criminal Procedure. A separate offense shall arise for each day or portion thereof in which a violation is found to exist or for each Section of this Code or other ordinance which is found to have been violated.

(Ord. 91-1, 9/9/1991, § 11.55; as amended by Ord. 2005-08, 10/24/2005)

Part 4 Mercantile License Tax

§ 24-401. Definitions .

   Person - any individual, partnership, limited partnership, association or corporation. Whenever used in any Section prescribing and imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.

   Wholesale dealer or wholesale vendor - any person who sells to dealers in, or vendors of, goods, wares, and merchandise and to no other persons.

   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.

   Person, wholesale dealer, wholesale vendor, retail dealer, and retail vendor - include nonprofit corporations organized for religious, charitable or educational purposes, and association 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.

   License year - the 12-month period beginning the 1st day of February in each and every year.

   Gross volume of business - shall include both cash and credit transactions.

   Tax collector - the Tax Collector of Dover Township.

   Temporary, seasonal or itinerant business - any business that is conducted at one location for less than 60 consecutive days.

(Ord. 91-1, 9/9/1991, § 11.61)

§ 24-402. Levy and Collection of Tax .

   For the license year, Dover Township hereby imposes an annual mercantile license tax in the manner and in the rates hereinafter set forth.

(Ord. 91-1, 9/9/1991, § 11.62)

§ 24-403. Licenses .

   For the license year beginning February 1, and for each license year thereafter, 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 Dover Township, shall on or before the 15th day of February, and on or before the 15th day of February for each license year thereafter, or prior to commencing business during such 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.

(Ord. 91-1, 9/9/1991, § 11.63)

§ 24-404. Imposition and Rate of Tax .

   Every person engaged in any of the following occupations or businesses in the Township shall pay an annual mercantile tax for the license year beginning February 1, 1984, and for each license year thereafter beginning on the 1st day of February, at the rate set forth:

      A.   Wholesale vendors or dealers in goods, wares and merchandise, at the rate of ½ of a mill on each dollar of the volume of the annual gross 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 1½ mills on each dollar of the volume of the annual gross business transacted by him.

      C.   Wholesale and retail vendors or dealers in goods, wares and merchandise, at the rate of ½ of a mill on each dollar of the volume of the annual gross wholesale business transacted by him, and 1½ mills on each dollar of the volume of the annual gross retail business transacted by him.

      D.   The tax imposed by this Section shall not apply to the dollar volume of annual business covering the resale of goods, wares or merchandise taken by a dealer as a trade-in or part payment for other goods, wares and merchandise, except to the extent that the resale price exceeds the trade-in allowance.

(Ord. 91-1, 9/9/1991, § 11.64)

§ 24-405. Computation of Volume of Business .

   1.   Every person subject to the payment of the tax hereby imposed who has commenced his business at least 13 full months prior to the beginning of the 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.

   2.   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 twelve 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.

   3.   Every person subject to the payment of the tax hereby imposed who commences his business less than 1 full month prior to the end of the preceding calendar year or prior to the beginning of any license years 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.

   4.   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 the license year.

   5.   The Tax Collector is hereby authorized to accept payment under protest of the amount of mercantile tax claimed by the Township in any case where the taxpayer disputes the validity or amount of the Township's claim for tax. If it is thereafter judicially determined by a court of competent jurisdiction that the Township has been overpaid, the amount of the overpayment shall be refunded to the taxpayer. The provisions of this Section shall be applicable to cases in which the facts are similar to those in a case litigated in a court of competent jurisdiction.

(Ord. 91-1, 9/9/1991, § 11.65)