The gross or whole volume of business upon which the tax hereunder is computed shall include the gross consideration credited to or received by the taxpayer which is attributed or allocable to business conducted in the Township of Hanover, without deduction therefrom, on account of the costs of property sold, materials used, labor, service or other costs, interests or discount paid, or any other expenses or cost of doing business.
1. The following shall not be included in the computation of gross or whole volume of business:
A. The dollar volume of business transacted by wholesale and 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 merchandise, except to the extent that the resale price exceeds the trade-in allowance.
B. Refunds, credits or allowances given by a taxpayer to a purchaser on account of defects in goods, wares, or merchandise returned.
C. Taxes collected as agent for the United States of America, the Commonwealth of Pennsylvania, and/or its political subdivisions.
2. Allocation. Where the whole or gross volume of business in its entirety cannot be subject to the tax imposed by this Part by reason of the provisions of the Constitution of the United States or any other provision of law, only that part of the whole or gross volume of business which is properly allocable or attributable to business conducted or rendered in the Township of Hanover shall be taxed hereunder.
3. Records. The taxpayer, to obtain the foregoing enumerated exclusions and deductions, shall keep books and records of his business so as to show clearly, accurately and separately the amount of such sales and services which he is entitled to deduct from the gross volume of business as here-in-before provided.
(Ord. 131, 12-29-82)