[Adopted 9-14-1953; amended in its entirety 11-8-1954 (Ch. 24, Part 1 of the 1985 Code)]
[Amended 11-26-1985 by Ord. No. 175]
The Council of the Borough of Tullytown, County of Bucks, Commonwealth of Pennsylvania, under and by virtue of the authority vested in it by the Local Tax Enabling Act, P.L. 1257, enacted December 31, 1965, 53 P.S. §§ 6901 to 6924, as amended, does ordain that a mercantile license tax to provide revenue for general Borough purposes be and the same is hereby levied, assessed and imposed upon persons engaging in the occupation or business of wholesale vendor of or dealer in goods, wares and merchandise, and wholesale and retail dealer therein and all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, in accordance with the following.
[Amended 11-26-1985 by Ord. No. 175]
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:
A. 
The following defined terms 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 from the place of the manufacture thereof, or any farmer vending or disposing of his own produce.
PERSON
Any individual, partnership, limited partnership, association or corporation (except such as wholly exempt from taxation under the Local Tax Enabling Act, P.L. 1257, enacted December 31, 1965, as amended[1]).
RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in or 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.
WHOLESALE DEALER or WHOLESALE VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons.
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.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
B. 
The following terms shall have the meanings indicated:
BOROUGH
The Borough of Tullytown.
COLLECTOR
The Tax Collector of the Borough of Tullytown.
GROSS VOLUME OF BUSINESS
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 in each and every year.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.
For the license year beginning January 1, 1961, and for 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 of Tullytown shall, on or before the first day of January 1961, and on or before the first day of January for 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 as set from time to time by resolution of the Borough Council for a wholesale or retail license, and a fee as set from time to time by resolution of the Borough Council 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 case of an association or partnership, by a member or partner thereof, and in 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 as set from time to time by resolution of the Borough Council shall be charged.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
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 license tax for the year beginning January 1, 1961, and for each license year thereafter beginning on the 1st day of January, at such rate, subject to the exemptions hereinafter set forth; provided, however, that in no event shall the annual mercantile license 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 volume of business transacted by him during the license year.
B. 
Retail vendors or dealers in 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.
Every person subject to the payment of the tax hereby imposed, who commenced his business subsequent to the beginning of any 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.
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.
At the end of the license year every person subject to the tax hereby imposed shall make a return to the Collector of the actual volume of business transacted by the taxpayer during the period for which the taxpayer is subject to the tax. Such final return shall state the amount of the gross volume of business as set forth in the first return, the amount of tax paid at the time of the filing of the first return, and the amount of tax due upon the final computation.
Every return, as hereinafter required by §§ 153-12 to 153-17 of this article, shall be made upon a form furnished by the Collector. Every person making such a return shall certify the correctness thereof under the penalties of perjury.
[Amended 2-5-2019 by Ord. No. 391]
Every person subject to the tax imposed by this article who has commenced business at least one full year prior to the beginning of the license year 1961 and each license year thereafter shall, on or before the 30th day of April following, file with the Collector a return setting forth the person's name, business and business address, and such other information as may be necessary to compute the actual gross volume of business transacted by such person during the license year and the amount of tax estimated to be due.
[Amended 2-5-2019 by Ord. No. 391]
Every person subject to the tax imposed by this article who has commenced business less than one full year prior to the beginning of the license year 1961 and each license year thereafter shall, on or before the 30th day of April following, file with the Collector a return setting forth the person's name, business and business address, and such other information as may be necessary to compute the actual gross volume of business transacted by such person during the license year and the amount of tax estimated to be due.
Every person subject to the tax imposed by this article who commences business on or subsequent to the beginning of the license year shall, within 40 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.
Every person subject to the payment of the tax imposed by this article who engages in a business temporary, seasonal or itinerant by its nature shall, within seven days from the day he completes such business, 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 actual gross amount of business transacted by him during such period and the amount of tax due.
On or about 15 days after the end of the license year, every person subject to the tax hereby imposed shall make a final return in the form provided by § 153-11 of this article.
At the time of filing of the final 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. If the taxpayer for the license year shall have paid at the time of filing his estimate an amount in excess of the actual amount of tax due at the end of the license year, the Collector shall refund to the taxpayer the amount of excess tax paid for said year.
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. A receipt shall be given to the person paying the tax.
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, his deputy 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 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.
If any taxpayer or supposed taxpayer shall neglect or refuse to make any return and payment of tax required by this article, 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.
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.
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 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.
All taxes due and unpaid under this article shall be recoverable by the Borough Solicitor as other debts due to the Borough of Tullytown are now by law recoverable.
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 Borough of Tullytown for the use and benefit of the Borough of Tullytown.
Nothing contained in this article shall be construed to empower the Borough to levy and collect the taxes 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 Constitution and Laws of the Commonwealth of Pennsylvania.
[Amended 11-26-1985 by Ord. No. 175; 11-8-2003 by Ord. No. 285]
Any person, firm or corporation who shall violate any provision of this article shall, upon conviction thereof, be sentenced to pay a fine of not more than $300, together with costs of prosecution. The fine imposed by this section shall be in addition to any other penalty imposed by any other section of this article.
[Added 11-13-2012 by Ord. No. 347[1]]
A. 
The Tax Collector of the Borough of Tullytown shall act as collector of all revenues due under the mercantile license tax for the year 1961 and each year thereafter.
B. 
The Tax Collector shall have all powers and responsibilities as set forth in Chapter 158, Article I, Mercantile Tax, of this Code, and such other discretions as are reasonably necessary for the effectuation of said tax.
C. 
The collection fee due said Tax Collector for said functions as set forth in Chapter 158, Article I, Mercantile Tax, of this Code, shall be 6% of the revenue derived as a result of said Chapter 158, Article I, Mercantile Tax, of this Code, up to such amount as the Borough may by law legally collect and expend, but only after all administrative expenses associated with the carrying out of said Chapter 158, Article I, Mercantile Tax, of this Code are deducted from the gross amount of revenue derived annually.
[1]
Editor’s Note: This ordinance provided for the relocation of this section from Ch. 20 to this chapter; it was formerly designated as § 20-1.