[Ord. 477, 1/1/1976, § 1]
This Part is passed pursuant to Act 511 of the General Assembly
of December 31, 1965 (P.L. 1257) as amended, 53 P.S. § 6924.101
et seq., and shall be cited as the "Mercantile Tax Ordinance."
[Ord. 477, 1/1/1976, § 2]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them unless the context clearly indicates
a different meaning:
The Borough of Morton.
The Borough Secretary of the Borough of Morton or his designated
representative.
Both cash and credit transactions and trade-in transactions
as provided by law.
The twelve-month period beginning the first day of January
1976, and each calendar year thereafter.
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, 53 P.S. § 6924.101
et seq.)
Any person who is a dealer in or a vendor of goods, wares
and merchandise, who is not a wholesale dealer or vendor or a wholesale
and retail dealer or vendor as hereinafter defined.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to other persons.
The definitions of "person," "wholesale dealer or wholesale
vendor," "retail dealer or retail vendor," and "wholesale and retail
dealer or wholesale and retail vendor," 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 of Pennsylvania, 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 other transaction exempted by
law.
Any person who sells to dealers in or vendors of goods, wares
and merchandise, and to no other persons.
[Ord. 447, 1/1/1976, § 3; as amended by Ord. 731,
2/11/2015]
For the license year beginning January 1, 1976, 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 refreshments are sold in the Borough, shall on or before
the 1st day of January, 1976, and each license year thereafter, or
prior to commencing business in any such license year, apply for and
procure a mercantile license for his place of business, or, if more
than one, for each of his places of business in the borough, from
the collector, who shall issue the same upon payment of a fee in an
amount as established from time to time by resolution of Borough Council
for a wholesale or retail license or for a wholesale and retail license
for his place of business, or, if more than one, for each of his places
of business in the Borough 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 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 in an amount as
established from time to time by resolution of Borough Council shall
be charged.
[Ord. 477, 1/1/1976, § 4]
1.
A tax to provide revenue for general borough purposes is hereby levied,
assessed and imposed upon every person engaging in any of the following
occupations or businesses in the Borough at the rate hereinafter set
forth, and such persons shall pay a mercantile tax for the year beginning
January 1, 1976, at such rate, subject to the exemptions hereinafter
set forth: provided, however, that in no event shall the annual mercantile
tax herein imposed be less than $10 for each of the places of business
of every such person:
A.
Wholesale vendors or dealers in goods, wares and merchandise of every
kind, at the rate of one mill on each dollar of the gross volume of
business transacted by him during the license year.
B.
Retail vendors or dealers of 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 1 1/2
mills on each dollar of the gross volume of business transacted by
him during the license year.
C.
Wholesale and retail vendors or dealers in goods, wares and merchandise
of every kind, at the rate of one mill on each dollar of the gross
volume of wholesale business transacted each dollar of the gross volume
of retail business transacted by him during the license year.
D.
This Part shall not apply to the dollar volume of annual business
covering goods, wares or merchandise taken by a dealer as a trade-in
or as part payment for other goods, wares or merchandise, until the
said item is resold. In case of such resale, the tax shall be at the
rate of 3/4 mill on the gross volume of resale business transacted
by him.
[Ord. 477, 1/1/1976, § 5]
1.
The following subsections refer to the computation of the estimated
gross volume of business:
A.
Every person subject to the payment of the tax hereby imposed, who
has commenced his business at least a full year prior to January 1,
1976, shall compute the gross volume of business upon the actual gross
amount of business transacted by him during the 12 months preceding
January 1, 1976.
B.
Every person subject to the payment of the tax hereby imposed, who
has commenced his business less than one full year prior to January
1, 1976, shall compute the gross volume of business by multiplying
by 12 the monthly average of the actual gross amount of business transacted
by him during the months he was engaged in business prior to January
1, 1976.
C.
Every person subject to the payment of the tax hereby imposed, who
commences his business subsequent to January 1, 1976, shall compute
the gross volume of business for the 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 remaining in the license
year.
D.
Every person subject to the payment of the tax hereby imposed who
engages in business, temporary, seasonal or itinerant by its nature,
shall compute the gross volume of business upon the actual gross amount
of business transacted by him during the license year.
[Ord. 477, 1/1/1976, § 6]
[Ord. 477, 1/1/1976, § 7]
1.
Every person subject to the tax imposed by this Part who has commenced
his business at least one full year prior to the beginning of the
license year shall, on or before the 31st day of August following,
file with the collector a return setting forth his name, his business,
business address and such other information as may be necessary to
compute the actual gross volume of business transacted by him during
the license year and the amount of tax estimated to be due.
2.
Every person subject to the tax imposed by this Part who has commenced
his business less than one full year prior to the beginning of the
license year shall, on or before the 31st day of August following,
file with the collector a return setting forth his name, his business,
business address and such other information as may be necessary to
compute the actual gross volume of business transacted by him during
the license year and the amount of tax estimated to be due.
3.
Every person subject to the tax imposed by this Part who commences
business subsequent to the beginning of the license year shall, within
60 days from the date of commencing such business, file a return with
the collector setting forth his name, his business, business address
and such information as may be necessary to compute the actual gross
volume of business transacted by him during the license year and the
amount of tax estimated to be due.
4.
Every person subject to the payment of the tax imposed by this Part
who engages in a business, temporary, days from the day he completes
such business, file a return with the collector setting forth his
name, his business, business at the actual gross amount of business
transacted by him during such period and the amount of the tax due.
[Ord. 477, 1/1/1976, § 8]
1.
On or before August 31 of each year beginning in 1976, every person
subject to the tax hereby imposed shall make a final return to the
Collector showing the actual volume of business transacted by the
taxpayer during the preceding license year. Such final return shall
state the amount of the gross volume of business as set forth in the
first tax return, the amount of tax paid at the time of filing the
first tax return and the amount of tax due upon the final computation.
2.
Any person ceasing to do business during the license year shall,
within 14 days from the date of ceasing to do business, file a final
return showing the actual gross volume of business conducted during
that portion of the license year in which said person was actually
in business, and pay the tax due as computed thereon.
[Ord. 477, 1/1/1976, § 9]
1.
At the time of filing the first tax return, the person required to
make the return and payment shall pay the amount of the estimated
tax due not later than August 31 of the year when due.
2.
At the time of the filing of the final tax return, if the full amount
of the tax due by the taxpayer for the license year has not been paid,
the taxpayer shall pay the remaining balance of the tax, which will
be the difference between the amount of the tax paid at the time of
making the first return on the estimated computation and the amount
of the tax finally shown to be due.
[Ord. 477, 1/1/1976, § 10]
1.
It shall be the duty of the collector to collect and receive the
fees, taxes, fines and penalties imposed by this Part. It shall also
be his duty to keep a record showing the amount of the tax received
by him and the date of payment.
2.
If the collector is not satisfied with the return and payment of
tax made by any taxpayer or supposed taxpayer under the provisions
of this Part, he is hereby authorized and empowered to make a determination
of the tax due by such person, based upon the facts contained in the
return or upon any information within his possession or that shall
come into his possession, and for this purpose the collector, or his
authorized agent is authorized to examine the books, papers and records
of any such person to verify the accuracy of any return or payment
made under the provisions thereof or to ascertain whether the taxes
imposed by this Part have been paid. The collector is hereby authorized
and directed to make and keep such records, prepare such forms and
take such other measures as may be necessary or convenient to carry
this Part into effect, and may, in his discretion, require reasonable
deposits to be made by licenses who engage in a business, temporary,
seasonal or itinerant by its nature.
3.
If any taxpayer or supposed taxpayer shall neglect or refuse to make
any return and payment of tax required by this Part, or if, as a result
of an investigation by the collector, a return is found to be incorrect,
the collector shall estimate the tax due by such person and determine
the amount due by him for taxes, penalties and interest thereon.
4.
The burden is hereby imposed upon any person, firm or corporation
claiming an exemption from the payment of the tax hereby imposed to
convince the collector of this legal right to such exemption.
5.
If the final return of the taxpayer shows an overpayment of the tax
by reason of the fact that the gross volume of business as stated
in the estimated computation was less than the actual volume of business
for the year or by reason of the fact that the taxpayer did not continue
to engage in business throughout the year, the collector shall refund
to the taxpayer, without interest, the amount of such overpayment,
which shall be the difference between the amount of tax paid upon
the filing of the first return and the amount of the tax finally shown
to be due.
[Ord. 477, 1/1/1976, § 11]
Any information gained by the collector or any other borough
employee or official from the administration of this tax 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.
[Ord. 477, 1/1/1976, § 12]
All taxes due and unpaid under this Part shall be recoverable
by the Borough Solicitor as other debts due the Borough are now by
law recoverable.
[Ord. 477, 1/1/1976, § 13]
All taxes due under this Part shall bear interest at the rate
of 1% per month or fractional part of a month, from the day they are
due and payable until paid. If any taxpayer shall neglect or refuse
to make any return or payment as herein required, an additional 10%
of the amount of the tax shall be added by the collector and collected.
[Ord. 477, 1/1/1976, § 14]
All taxes, interest and penalties received, collected or recovered
under the provisions of this Part shall be paid into the treasury
of the Borough of Morton for the use and benefit of the Borough of
Morton.
