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 REFERENCES:
Treasurer is Tax Collector - see 1st Class §805
Authority to enact - see Act No. 511 of 1965 §2
Annual re-enactment unnecessary - see Act No. 511 of 1965 §4
Limitation on rate - see Act No. 511 of 1965 §8(2)
Treasurer - see ADM. Ch. 222
Fees for seasonal vendors, peddlers and other sellers
license in lieu of mercantile tax-see B.R.&T. 866.11(a)
As used in this chapter, unless the context clearly indicates a different meaning:
(a) “Person” means any individual, partnership, limited partnership, association or corporation, except such as are wholly exempt from taxation under the Act of Assembly No. 511, as amended.
(b) “Wholesale dealer" or “wholesale vendor” means any person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other persons.
(c) "Retail dealer” or “retail vendor” means 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.
(d) “Wholesale and retail dealer” or “wholesale and retail vendor” means any person who sells to dealers in, or vendors of, goods, wares and merchandise and to other persons.
(e) The terms defined in subsections (a), (b), (c) and (d) hereof shall not include nonprofit 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 own manufacture for shipment or delivery away from the place of the manufacture thereof, or any farmer vending or disposing of his own produce, or any other transaction exempted by law.
(f) “License year” means the twelve-month period commencing initially upon the effective date of this chapter (Ordinance 391, passed December 18, 1974), and following thereafter each calendar year, commencing January 1 thereof.
(g) “Gross volume of business” means both cash and credit transactions and trade-in transactions as provided by law.
(h) “Collector” means the Township Secretary or his designated representative.
(i) “Temporary, seasonal or itinerant business” means any business that is conducted at one location for less than sixty consecutive calendar days. (Ord. 391. Passed 12-18-74.)
1983 Replacement
882.02 MERCANTILE LICENSE REQUIRED.
For the license year beginning in January, 1984, as soon as this section (Ordinance 582, passed February 15, 1984) becomes legally effective, and 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, 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. 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 two dollars ($2. 00) shall be charged.
(Ord. 582. Passed 2-15-84.)
(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 ten dollars (10. 00) 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 one dollar ($1. 00) of the gross volume of business transacted by him 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 one dollar ($1. 00) of the gross volume of business transacted by him 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 one dollar ($1. 00) of the gross volume of wholesale business transacted by him, and one and one-half mills on each one dollar ($1. 00) of the gross volume of retail business transacted by him 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 12-18-74.)