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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)
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)
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)
1. 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.
2. Every person subject to the tax imposed by this Part who commenced his business at least 13 full months prior to the beginning of any license year shall on or before the 15th day of April, filed with the Tax Collector a return setting forth his name, his business and business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the preceding calendar year, and the amount of the tax due. [Ord. 94-7]
3. Every person subject to the tax imposed by this Part who has commenced his business less than 13 full months prior to the beginning of any license year shall on or before the 15th day of March, 1984, 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.
4. Every person subject to the tax imposed by this Part who commences business less than 1 full 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.
5. Every person subject to the payment of the tax imposed by this Part who engages in a business temporary, seasonal or itinerant by its nature, shall within 7 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.
(Ord. 91-1, 9/9/1991, § 11.66; as amended by Ord. 94-7, 12/12/1994)
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 his duty to keep a record showing the amount received by him from each person paying the tax and the date of each receipt.
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, promulgate and enforce rules and regulations relating to any matter pertaining to the administra tion 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. The Tax Collector shall have the right to appeal to a court or courts of competent jurisdiction as in other cases provided.
3. 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 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 the Tax Collector the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
(Ord. 91-1, 9/9/1991, § 11.68)
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 Part 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 Part, which may be punishable by dismissal from office employment.
(Ord. 91-1, 9/9/1991, § 11.69)
1. The Tax Collector may sue for the recovery of taxes due and unpaid under this Part.
2. 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% per annum 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.
(Ord. 91-1, 9/9/1991, § 11.70)
Whoever makes any false or untrue statement on his return, or who refuses to permit inspection of the books, records or accounts of any business in his custody or control, when the right to make such inspection by the Tax Collector is requested and whoever, fails, or refuses to file a return required by this Part, and whoever fails or refuses to keep his license conspicuously posted at his place of business as herein required, upon conviction thereof, 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, § 11.71; as amended by Ord. 2005-08, 10/24/2005)
1. 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 not within the taxing power of the Township under the Constitution of the United States and the Laws and Constitution of the Commonwealth of Pennsylva nia.
2. If the tax, or any portion thereof, imposed upon any person under the provisions of this Part shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania, the decision of the Court shall not affect or impair the right to impose the taxes, or the validity of the taxes so imposed upon other persons as herein provided.
3. The provisions of this Part are severable, and, if any of its provisions shall be held illegal, invalid or unconstitutional, the decision of the Court shall not affect or impair any of the remaining provisions of this Part. It is hereby declared to be the intention of the Supervisors of Dover Township that this Part would have been adopted if such illegal, invalid or unconstitutional provisions had not been included herein.
(Ord. 91-1, 9/9/1991, § 11.72)
Part 5
Business Privilege Tax
Business Privilege Tax
Person - any individual, partnership, limited partnership, association or corporation, but shall not include a wage earner, a non-profit corporation organized for religious, charitable or educational purposes, an association for such purposes, any agency of the Government of the United States or of the Commonwealth of Pennsylva nia or any public utility.
Service - any act or instance of helping or benefitting another for a consideration.
Privilege year - the calendar year.
Gross receipts - shall include both cash and credit transactions, and shall include payment received for gross charges made by the taxpayer for services rendered, including both service, labor and any materials entering into or becoming component parts of the services performed.
Tax collector - shall include 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, § 11.11)
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