[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.
This article shall be known and may be cited
as the "Mercantile License Tax Ordinance."
[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.
PERSON
RETAIL DEALER or RETAIL VENDOR
WHOLESALE DEALER or WHOLESALE VENDOR
WHOLESALE and RETAIL DEALER or WHOLESALE and RETAIL VENDOR
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.
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]).
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.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons.
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.
BOROUGH
COLLECTOR
GROSS VOLUME OF BUSINESS
LICENSE YEAR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
The following terms shall have the meanings indicated:
The Borough of Tullytown.
The Tax Collector of the Borough of Tullytown.
Both cash and credit transactions, and trade-in transactions
as provided by law.
The twelve-month period beginning the first day of January
in each and every year.
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.
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 has commenced his business at least a full year
prior to the beginning of any license year, shall compute the gross
volume of business upon the actual gross amount of business transacted
by him during the 12 months preceding the license year.
Every person subject to the payment of the tax
hereby imposed, who has commenced his business less than one full
year prior to the beginning of any license year, shall compute the
gross volume of business transacted by him during the months he was
engaged in business prior to the beginning of any 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 the first return, the
person making the same shall pay the amount of the tax estimated to
be due.
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.
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.
