[Adopted as Ch. 77, Art. III, of the 1971
Code]
[1]
Editor's Note: Adopted under and by virtue
of the authority vested in the Board of Commissioners by Act No. 511
of December 31, 1965, of the General Assembly of the Commonwealth
of Pennsylvania.
This article shall be known and may be cited
as the "Mercantile Tax Ordinance."
A.
COLLECTOR
CURRENT YEAR
GROSS VOLUME OF BUSINESS
LICENSE YEAR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
TOWNSHIP
The following words and phrases, when used in this
article, shall have the meanings ascribed to them, unless the context
clearly indicates a different meaning:
The Secretary-Manager of the Township of Marple, his designated
representative or a person, firm or corporation engaged by the Board
of Commissioners to collect the mercantile tax.
[Amended by Ord. No. 94-17]
See "license year."
[Added 12-8-1980 by Ord. No. 80-22;
amended 2-2-1981 by Ord. No. 81-3]
Includes both cash and credit transactions, and trade-in
transactions as provided by law.
The twelve-month period beginning the first day of January.
[Amended 12-8-1980 by Ord. No. 80-22; 2-2-1981 by Ord. No.
81-3]
Any business that is conducted at one location for less than
60 consecutive calendar days.
The Township of Marple.
B.
PERSON
RETAIL DEALER or RETAIL VENDOR
WHOLESALE AND RETAIL DEALER or WHOLESALE AND RETAIL VENDOR
WHOLESALE DEALER or WHOLESALE VENDOR
As used in this article, the following words and phrases
shall have the meanings indicated, but 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 individual, partnership, limited partnership, association
or corporation, except such as are wholly exempt from taxation under
the Act of Assembly No. 511, as amended.[1]
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 herein defined.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to other persons.
Any person who sells to dealers in or vendors of goods, wares
and merchandise, and to no other persons.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
[Amended 12-8-1980 by Ord. No. 80-22; 2-2-1981 by Ord. No.
81-3; Ord. No.
94-17]
Every person desiring to continue to engage
in or hereinafter 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 are sold in the Township, shall on
or before the 15th day of April of each license year or prior to commencing
business in any such license year, apply for and procure a license
for his place of business, or if more than one, for each of his places
of business in the Township, from the Collector who shall issue the
same upon payment of a fee of $10 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 Township
for each such license. 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 of $10 shall be charged.
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 beginning January 1 at such rate,
subject to the exemptions hereinafter set forth:
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 by him
and 1 1/2 mills on each dollar of the gross volume of retail
business transacted by him during the license year.
D.
The tax imposed by this article shall not apply to
the dollar volume of annual business covering the resale of goods,
wares or merchandise taken by a 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.
[1]
Editor's Note: This ordinance also provided that it would
be applicable to eligible taxes as of 1-1-2011.
[Amended 12-8-1980 by Ord. No. 80-22; 2-2-1981 by Ord. No.
81-3; Ord. No.
94-17]
A.
Every person subject to the payment of tax hereby
imposed, who has commenced his business at least a full year prior
to January 1 of the license year, shall compute the gross volume of
business upon the actual gross amount of business transacted by him
during the 12 months preceding January 1 of the prior year.
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 of the license year, shall compute the gross volume of
business by multiplying by 12 the monthly average of the actual amount
of business transacted by him during the months he was engaged in
business prior to January 1 of the prior year.
C.
Every person subject to the payment of tax hereby
imposed, who has commenced his business subsequent to January 1 of
the license year, 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.
Gross receipts resulting from sales of goods or merchandise
with interstate characteristics are includable in the tax base on
an apportioned basis, provided the activity or transactions have substantial
nexus to a base of operations in the Township. The Collector is hereby
authorized to adopt and issue rules and regualionts regarding apportionanment
of gross receipts.
Every return, as hereinafter required by this
section, shall be made upon a form furnished by the Collector. Every
person making such return shall furnish all information requested
therein and certify the correctness thereof under the penalties of
perjury.
[Amended 12-8-1980 by Ord. No. 80-22; 2-2-1981 by Ord. No.
81-3; Ord. No.
94-17]
A.
Every person subject to the tax imposed by this article
who has commenced his business at least one full year prior to beginning
of the license year, shall on or before the 15th day of April following
file with the Collector, a return setting forth his name, his business
and 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.
B.
Every person subject to the tax imposed by this article
who has commenced his business less than one year prior to the beginning
of the license year, shall on or before the 15th day of April following
file with the Collector, a return setting forth his name, his business
and 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.
C.
Every person subject to the tax imposed by this article
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
and 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.
D.
Every person subject to the tax imposed by this article
who engages in a business, temporary, seasonal or itinerant by its
nature, shall, prior to engaging in such business, obtain a business
license and file a return with the Collector setting forth his name,
his business and business address and such information as may be necessary
in arriving at the estimated gross amount of business transacted by
him during such period and the amount of estimated tax due, and within
seven days from the completion of such business file a final return
with the Collector.
A.
On or before April 15 of each year every person subject
to the tax imposed shall make a final return to the Collector showing
the actual volume of business transacted by the taxpayer during the
proceeding license year. Such final return shall state the amount
of tax paid at the filing of the estimated tax return, and the amount
due upon the final computation.
[Amended 12-31-1981 by Ord. No. 81-25; Ord. No. 94-17]
B.
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 shall pay the tax due as computed thereon.
A.
At the time of filing the estimated tax return, the
person making the same shall pay the amount of the tax estimated to
be due.
[Amended by Ord. No. 94-17]
B.
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.
C.
Any taxpayer whose gross volume of business in any tax year is equal to or less than $25,000 is exempt from the payment of this tax. The taxpayer must verify this exemption by filing a final return as required by § 274-63.
[Added 12-8-1980 by Ord. No. 80-22;
amended 2-2-1981 by Ord. No. 81-3; 12-23-1981 by Ord. No. 81-25]
A.
It shall be the duty of the Collector to collect and
receive the fees, taxes, fines and penalties imposed by this article.
It shall also be his duty to keep a record showing the amount of the
tax received by him and the date of payment.
B.
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 article, 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, are 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 article 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 article into effect
and may, in his discretion, require reasonable deposits to be made
by licensees who engage in a business temporary, seasonal or itinerant
by its nature.
C.
If any taxpayer or supposed taxpayer shall neglect
or refuse to make any return and payment of tax required by this article,
or if, is 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.
D.
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 his legal right to such exemption.
E.
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 or give credit to the taxpayer, the amount of such overpayment
which shall be the difference between the amount of tax paid upon
the filing of the estimated return and the amount of the tax finally
shown to be due.
[Amended by Ord. No. 94-17; 10-10-2011 by Ord. No. 2011-7]
Any information gained by the Collector or any
other Township 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 article.
[Amended by Ord. No. 94-17]
All taxes due and unpaid under this article
shall be recoverable by the Township Solicitor as other debts due
the Township are or may hereafter be by law recoverable. Where legal
action is brought for the recovery of this tax, the taxpayer thereafter
shall, in addition, be responsible and liable for collection costs
including attorney fees.
All taxes due under this article 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.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the Treasury of the Township of Marple for the use and
benefit of the Township of Marple.
[Amended 6-12-2000 by Ord. No. 2000-10]
Any person, as defined in this article, or any
officer, agent, servant or employee thereof who shall fail, neglect
or refuse to comply with any of the terms or provisions of this article
shall, upon conviction thereof, be punishable by a fine of not more
than $1,000, plus costs of prosecution, and in default of payment
of such fine and costs by imprisonment for not more than 30 days.
The fine imposed by this section shall be in addition to any other
penalty imposed by any other section of this article.
It is the intent of the Board of Commissioners
that any ordinance now in effect which imposes a special license fee
or tax on specific types or kinds of business not covered by the provisions
of this article shall be and remain in full force and effect.
[Amended 2-2-1981 by Ord. No. 81-3]
This article shall become effective 30 days
after its enactment and shall continue in force on a calendar-year
basis without annual reenactment.
