This article shall be known as the "Wholesale
and Retail Mercantile Tax Ordinance." The provisions hereof shall
become effective the first day of July 1969.
The provisions of the Local Tax Enabling Act, referred to in §
213-1 above, are incorporated herein by reference, in all matters and provisions pertaining to wholesale and retail mercantile tax.
There is hereby imposed for the period of the
tax year beginning July 1, 1969, to December 31, 1969, a tax for general
revenue purposes in the amount of 1/2 mill on each dollar of the whole
volume of business transacted in the Township by wholesale dealers
in goods, wares and merchandise; in the amount of 3/4 mill on each
dollar of the gross business transacted in the Township by retail
dealers in goods, wares and merchandise; and in the amount of 3/4
mill on each dollar of business transacted by proprietors of restaurants
and other places where food, drink and refreshments are sold or served.
The Collector shall collect and receive the
taxes, interest, fines and penalties imposed by this article and shall
maintain records showing the amounts received and the dates such amounts
were received. The Collector shall prescribe and issue all forms necessary
for the administration of the tax and may adopt and enforce regulations
relating to any matter pertaining to the administration of this article,
including but not limited to requirements for production of evidence
and records and provisions for the examination and correction of returns.
The Collector may examine the records of any taxpayer or supposed
taxpayer in order to ascertain the tax due or verify the accuracy
of any return. Every taxpayer or supposed taxpayer shall give the
Collector all means, facilities and opportunity for the examinations
hereby authorized.
The Collector shall collect, by suit or otherwise,
all taxes, interest, costs, fines and penalties due under this article
and unpaid. If, for any reason, any tax is not paid when due, interest
at the rate of 6% per year on the amount of unpaid tax and an additional
penalty of 1/2 of 1% of the amount of unpaid tax for each month or
fraction of a month during which the tax remains unpaid shall be added
and collected. Whenever suit is brought for the recovery of unpaid
tax, the taxpayer shall, in addition, be liable for the costs of collection
as well as for interest and penalties. The Collector may accept payment
under protest of the tax claimed by the Township in any case where
any person disputes the Township's claim for the tax. If a court of
competent jurisdiction thereafter decides that there has been overpayment
to the Collector, the Collector shall refund the amount of the overpayment
to the person who paid under protest.
Any person who violates any provision of this article or any regulation adopted pursuant thereto shall be punishable as provided in §
1-2, Summary proceedings, of the Code of the Township of South Strabane.
The tax imposed by this article shall not apply
to:
A. Any person as to whom it is beyond the legal power
of the Township to impose the tax herein provided for under the Constitution
of the United States and the Constitution and laws of the Commonwealth
of Pennsylvania.
B. Institutions or organizations operated for public,
religious, educational or charitable purposes, institutions or organizations
not organized or operated for private profit, or trusts and foundations
established for any of the said purposes.
C. 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 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.