Township of Marple, PA
Delaware County
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Table of Contents
Table of Contents
[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.

§ 274-55 Title.

This article shall be known and may be cited as the "Mercantile Tax Ordinance."

§ 274-56 Definitions.

A. 
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:
COLLECTOR
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]
CURRENT YEAR
See "license year."
[Added 12-8-1980 by Ord. No. 80-22; amended 2-2-1981 by Ord. No. 81-3]
GROSS VOLUME OF BUSINESS
Includes both cash and credit transactions, and trade-in transactions as provided by law.
LICENSE YEAR
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]
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.
TOWNSHIP
The Township of Marple.
B. 
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.
PERSON
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]
RETAIL DEALER or RETAIL VENDOR
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.
WHOLESALE AND RETAIL DEALER or WHOLESALE AND RETAIL VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise and to other persons.
WHOLESALE DEALER or WHOLESALE VENDOR
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.

§ 274-57 License.

[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.

§ 274-58 Tax.

[Amended 12-8-1980 by Ord. No. 80-22; 2-2-1981 by Ord. No. 81-3; 10-10-2011 by Ord. No. 2011-7[1]]
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.

§ 274-59 Computation of tax estimated.

[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.

§ 274-60 Sales having attributes of interstate commerce.

[Added 1-14-2008 by Ord. No. 2008-4[1]; amended 10-10-2011 by Ord. No. 2011-7]
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.
[1]
Editor's Note: This ordinance also provided for the redesignation of former §§ 274-60 through 274-71 as §§ 274-61 through 274-71.1, respectively.

§ 274-61 Returns of the taxpayer.

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.

§ 274-62 First return.

[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.

§ 274-63 Final return.

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.

§ 274-64 Payment of tax.

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]

§ 274-65 Duties of Collector.

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]

§ 274-66 Confidential nature of returns.

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.

§ 274-67 Method of recovery.

[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.

§ 274-68 Interest and penalty.

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.

§ 274-69 Receipts to be paid into Treasury.

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.

§ 274-70 Violations and penalties.

[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.

§ 274-71 Validity.

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.

§ 274-71.1 When effective.

[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.