[Adopted 9-5-1989 as part of Ord. No. 89-562]
This Article shall be known and may be cited
as the "Upper Merion Township Itinerant Merchant Business Privilege
Tax and Licensing Ordinance."
[Amended 2-18-1993 by Ord. No. 93-609]
The following words or phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except where the context clearly requires a different meaning:
The person authorized to administer the within tax or the
Business Tax Receiver's duly authorized or deputized agents.
Any business that is conducted for less than 60 consecutive
calendar days.
Any person who is engaged in an itinerant business carried
on or exercised for gain or profit in Upper Merion Township, Montgomery
County, Pennsylvania, including but not limited to the sale of goods
or merchandise, tangible or intangible, and/or services, but not including
exhibitions and demonstrations where no sales or services are provided.
Any individual, firm, partnership, corporation or any other
legal entity or any group of such persons whatsoever who or which
is recognized by law as the subject of rights and duties.
Any person who sponsors, produces or promotes an itinerant
business, singly or collectively.
A period of time not to exceed 60 consecutive calendar days.
[Amended 2-18-1993 by Ord. No. 93-609]
It shall be unlawful for any person or for any
agent, servant or employee of any person to engage in, carry on, conduct
or promote an itinerant business without first obtaining a license
and paying the tax herein imposed.
[Amended 2-18-1993 by Ord. No. 93-609]
A.
Every person desiring to engage in or to promote an
itinerant business shall file an application for a license with the
Business Tax Receiver. The application shall be on a form prescribed
by the Township and shall set forth:
B.
When the application is made by a promoter, as herein
required, the applicant shall provide the Business Tax Receiver with
the name and address of every itinerant merchant participating in
the sponsored event.
D.
At the time of making such application, the applicant shall pay to the Business Tax Receiver the applicable license fee as specified in Chapter A173, Fees.
E.
Licenses shall be valid for a sixty-day period, except
where the sale is conducted at a location pursuant to a temporary
permit, in which case the term of the license shall coincide with
the term of the temporary permit, but in no event longer than 60 days.
F.
All licenses issued hereunder shall not be assignable.
G.
All licenses issued hereunder must be prominently
displayed by the itinerant merchant and the promoter at the time and
location of the sale and/or show.
H.
In the case of loss, defacement or destruction of
any license, the person to whom the license was issued shall apply
to the Business Tax Receiver for a new license for which a fee as
established by the resolutions governing this article shall be charged.
I.
For purposes of determining the applicability of this
article, a promoter shall be treated as an itinerant merchant and
shall be liable for the payment of the fee and tax herein imposed.
[Amended 11-27-1989 by Res. No. 89-43; 2-18-1993 by Ord. No.
93-609]
A.
A tax is hereby levied and imposed upon any person
carrying on or conducting an itinerant business.
B.
The following fee schedule shall be applied to all licenses issued pursuant to § 149-49 of the Upper Merion Code:
[Amended 9-21-2006 by Res. No. 2006-37]
(1)
Merchants participating in shows, or exhibits with
fewer than 50 individual licenses, or individual merchants/vendors:
$30.
(2)
Merchants participating in shows or exhibits with
greater than 50 individual merchants/vendors but less than 100: $40.
(3)
Merchants participating in shows or exhibits with
100 or greater individual merchants/vendors: $50.
[Amended 2-18-1993 by Ord. No. 93-609]
A.
Except as hereafter set forth, every person engaged
in an itinerant business shall pay the fee and tax herein imposed
directly to the Business Tax Receiver.
B.
Where one or more itinerant merchants form or are
part of a show sponsored by a promoter, the promoter of such show
shall collect the fee and tax imposed by this article from each itinerant
merchant, and the promoter shall be liable to the Township as an agent
thereof for payment of the same to the Business Tax Receiver.
C.
All payments due must be made to the Business Tax
Receiver no later than the close of business of the day preceding
the commencement of business or the opening of the show. All payments
made within five working days preceding this deadline shall be made
by cash, certified check or money order. All payments made by promoters
which represent fees and taxes due from more than one itinerant merchant
must be submitted to the Business Tax Receiver in the form of one
single check issued by the promoter.
D.
In the event that such fee and tax as herein established
are not paid, then the Business Tax Receiver shall refuse to issue
a license and the itinerant merchant and/or show shall not be permitted
to do business within the Township.
E.
No promoter shall permit an itinerant merchant to
participate in a show unless the promoter has first collected and
paid to the Township the fee and tax herein established.
F.
Every person subject to the tax imposed by this article
shall make his records or copies thereof available to the Business
Tax Receiver at any reasonable time and place requested, in writing,
by the Business Tax Receiver in order to enable the Business Tax Receiver
to make examination thereof as may be necessary to verify the accuracy
of any payment made of the tax required by this article. However,
a written request or demand of any records of a taxpayer shall not
be deemed a condition precedent for commencement of any judicial proceeding
against a taxpayer. The term "records" shall include, without limitation,
records, books, papers, accounts, manual records, bank records, federal
and state income tax returns, cash register tapes, guest checks, customer
count records and computer-prepared information of any kind.
Any person who owns or leases any facility or
property used for the purpose of conducting an itinerant business
shall supply the Business Tax Receiver with the name and address of
every itinerant merchant or promoter leasing or using such property
or facility, together with such other information as the Business
Tax Receiver may request to establish the nature of the goods or services
to be displayed or sold, and the duration of the show. Such information
must be provided to the Business Tax Receiver, in writing, 45 days
prior to the opening of a show.
[Amended 2-18-1993 by Ord. No. 93-609; 12-12-2010 by Ord. No.
2010-795]
The provisions of this article shall not be
applicable to any person who is wholly exempt from taxation under
the Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §
6901 et seq. In addition, this article shall not be applicable to
any person engaging in an itinerant business at an event sponsored
by Upper Merion Township.
[Amended 12-31-1991 by Ord. No. 91-593; 2-18-1993 by Ord. No. 93-609]
Any person who shall fail to secure a license
and to pay the tax required by the provisions of this article or any
person who shall fail to collect and remit payment of the tax to the
Business Tax Receiver or any person who shall fail, neglect or refuse
to comply with any other term or provision of this article shall,
upon conviction thereof in a summary proceeding, be sentenced to pay
a fine of not more than $1,000 and not less than $50 and costs, including
but not limited to legal fees and charges incurred by Upper Merion
Township in the collection of the tax authorized in this article,
which shall be collected as like fines or penalties are now by law
collectible. The fine imposed by this section shall be in addition
to any other penalty imposed by any other section of this article.
