[Adopted 7-15-1980 as Ch. 99, Art. IV, of the 1980 Code]
The following words and phrases when used in
this article shall have the meanings ascribed to them in this section
unless the context clearly indicates a different meaning:
Includes both cash and credit transactions.
Any individual, partnership, limited partnership, association
or corporation.
The Borough fiscal year preceding the current Borough fiscal
year.
Any person who is a dealer in goods, wares and merchandise
at retail and by proprietors of restaurants or other places where
food, drink and refreshments are served.
The duly elected or appointed Tax Collector of the Borough
of Heidelberg.
The current Borough fiscal year.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons.
There is hereby levied and assessed a mercantile
tax at the rates hereinafter set forth, said tax to be effective July
1, 1978, and to continue in force on a calendar year basis, without
annual reenactment unless the rate of the tax is subsequently changed.
The provisions of this article shall not apply
to 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 of any
person, firm, company, partnership, limited partnership or corporation
vending or disposing of articles of his or their own production or
manufacture; or to the gross receipts from utility service of any
person, firm, company or corporation whose rates and services are
fixed and regulated by the Public Utility Commission.
Every person engaged as a retail dealer on July
1, 1978, shall pay a mercantile tax for said tax year at the rate
of 11/2 mills ($0.0015) on each dollar of the whole volume of business
transacted by such retail dealer. No such tax is levied on the dollar
volume of business transacted by said retail dealer derived from the
resale of goods, wares and merchandise taken by any such 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.
Every person engaged as a wholesale dealer in
goods, wares and merchandise on July 1, 1978, shall pay a mercantile
tax for said tax year at the rate of one mill ($0.001) on each dollar
of the whole volume of business transacted by said wholesale dealer.
No such tax shall be levied on the dollar volume of business transacted
by wholesale dealers derived from the resale of goods, wares and merchandise
taken by any such 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.
Every person subject to the payment of the tax
hereby imposed shall compute his gross or whole volume of business
upon the actual gross amount of business transacted by him during
the preceding Borough fiscal year.
A.
Every return shall be made upon a form furnished by
the Tax Collector. Every person making a return shall verify the correctness
thereof by affidavit.
B.
Every return shall contain the name of the person
filing, his business and his business address and such other information
as may be necessary in arriving at the actual gross amount of the
business transacted or annual gross amount of the business transacted
and the amount of the tax due.
C.
Every person subject to the tax shall file his return
and pay his tax quarterly, with each quarterly return being filed
and the tax being paid within 30 days of the end of each quarter.
Each person shall file a fourth quarter return showing the calendar
year receipts and payments.
At the time of filing the return, the person
making the same shall pay the amount of tax shown as due thereon to
the Tax Collector.
A.
It shall be the duty of the Tax Collector to collect
and receive the taxes, fines and penalties imposed by this article.
It shall also be the Tax Collector's duty to keep a record showing
the amount received by him from each person paying the tax and the
date of such receipts.
B.
The Tax Collector is hereby charged with the administration
and enforcement of the provisions of this article and is hereby empowered
to prescribe, adopt and enforce rules and regulations relating to
any matter pertaining to the administration and enforcement of this
article, including provisions for the reexamination 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. Any person
aggrieved by any decision of the Tax Collector shall have the right
of appeal to the Court of Common Pleas as in other cases provided.
C.
The Tax Collector is hereby authorized to examine
the books, papers and records of any taxpayer or supposed taxpayer
in order to verify the accuracy or any returns made or, if no return
was made, to ascertain the tax due.
All taxes imposed by this article, together
with all penalties imposed under this article, shall be recoverable
by the Borough of Heidelberg as other debts are recoverable.
If for any reason the tax is not paid when due
in such tax year, interest at the rate of 6% per annum on the amount
of said tax and an additional penalty of 1% 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 such tax, the person liable therefor shall, in addition,
be liable for the costs of collection and the interest and penalties
that are herein imposed.
[Amended 11-21-2000 by Ord. No. 539]
Any person who violates any provision of this
article shall, upon conviction thereof, be punishable by a fine of
not more than $600 and costs of prosecution or, upon default in payment
of the fine and costs, by imprisonment in the county jail for a period
not to exceed 30 days.
A.
Nothing contained in this article shall be construed
to empower the Borough to levy and collect the tax hereby imposed
on any person or any business or any portion of any business not within
the taxing power of the Borough under the Constitution of the United
States and the laws of the Commonwealth of Pennsylvania.
B.
If the tax or any portion thereof imposed upon any
person under the provisions of this article shall be held by any court
of competent jurisdiction to be in violation of the Constitution of
the United States or the Commonwealth of Pennsylvania, the decision
of the court shall not affect or impair the right to impose the tax
or the validity of the tax so imposed upon other persons as herein
provided.
