[Adopted 12-13-1979 by Ord. No. 377]
As used in this article, the following terms
shall have the meanings indicated:
The Tax Collector of the Township of Whitemarsh, his designated
representative or a person or corporation engaged for this purpose
by contract with the Board of Supervisors.
[Amended 4-11-1991 by Ord. No. 620]
A wholesale dealer, retail dealer or retail and wholesale
dealer.
The total volume of gross receipts of a business transacted
by a dealer in any designated period in the Township. Such volume
shall include cash, credit or any other property or thing of value
received by any dealer; however, excluded from the gross volume of
business shall be: discounts allowed to purchasers as cash discounts
for prompt payment of their bills; charges advanced by a seller for
freight, delivery or other transportation for the purchaser in accordance
with the contract of sale; received upon the sale of an article of
personal property which was acquired by the seller as a trade-in to
the extent that the gross receipts in the sale of the article taken
in trade does not exceed the amount of trade-in allowance made in
acquiring such article; refunds, credits or allowances given to a
purchaser on account of defects in goods sold or merchandise returned;
Pennsylvania sales tax; based on the value of exchanges or transfers
between one seller and another seller from transfers of property with
the understanding that property of an identical description will be
returned to the subsequent date; however, when sellers engaged in
similar lines of business exchange property and one of them makes
payment to the other in addition to the property exchanged, the additional
payment received may be included in the gross receipts of the seller
receiving such additional cash payments; of sellers from sales to
other sellers in the same line where the seller transfers the title
or possession at the same price for which the seller acquired the
merchandise; or transfers between one department, branch or division
of a corporation or other business entity of goods, wares and merchandise
to another department, branch or division of the same corporation
or business entity and which are recorded on the books to reflect
such interdepartmental transactions.
[Amended 3-14-1985 by Ord. No. 512]
During 1980, the period of January 13, 1980, through December
31, 1980, inclusive, and thereafter it shall be the twelve-month calendar
year, commencing on the first day of January of each year.
Any individual, partnership, limited partnership, association,
corporation or other entity.
Any person who is doing business in the Township and who
is a dealer in or vendor of goods, wares and merchandise who is not
a wholesale vendor or a wholesale and retail dealer or vendor, as
herein defined, and any person who is the proprietor of a restaurant
or other place where food, drink and refreshments are served.
Any business that is conducted at one location for less than
60 calendar days.
Whitemarsh Township, Montgomery County, Pennsylvania.
Any person who is doing business in the Township and who
is partially a wholesale dealer and partially a retail dealer.
Any person who is doing business in the Township and who
is a dealer in goods, wares and merchandise and who supplies, sells
to or otherwise deals solely with retail dealers.
[1]
Editor's Note: Original § 30-101,
Title, which preceded this section, was omitted 3-18-1982 by Ord.
No. 425.
[Amended 11-12-1980 by Ord. No. 396; 3-18-1982 by Ord. No.
425; 4-11-1991 by Ord. No. 620]
Every dealer in the Township shall procure a business license on or before May 1 of each year. A person commencing a new business as a dealer shall obtain such license prior to commencement of his business. Each dealer shall procure a separate license for each place of business he operates in the Township from the Collector upon payment of a fee as provided in Chapter A121, Fees, for each license year or any portion thereof. Each application for a license shall be signed by the applicant, if a natural person, and, in all other cases, by a duly authorized person. 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 licensee at all times. In 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 provided in Chapter A121, Fees, shall be charged. If a person has obtained a business license under the provisions of Article V, Business Privilege Tax, he need not obtain a business license under this article.
A mercantile tax to provide revenue for general
Township purposes is hereby imposed upon every person engaging in
business as a wholesale dealer, a retail dealer or a wholesale and
retail dealer in the Township, at the rates hereinafter set forth,
beginning January 13, 1980, at such rate, subject to the exemptions
hereinafter set forth; provided, however, that in no event shall the
annual tax herein imposed be less than $10 for each of the places
of business of every such person:
A.
Wholesale dealer: one mill on each dollar of the gross
volume of business transacted by him in the Township as a wholesale
dealer.
B.
Retail dealer: 1 1/2 mills on each dollar of
the gross volume of business transacted by him in the Township as
a retail dealer.
C.
Wholesale and retail dealer: one mill on each dollar
of the gross volume of business transacted by him as a wholesale dealer
and 1 1/2 mills on each dollar of the gross volume of business
transacted by him as a retail dealer in the Township.
Dealers shall pay estimated taxes on or before
May 1 of each license year, as follows:
A.
A dealer who has commenced his business at least 12
months prior to January 1 of the license year shall compute the gross
volume of business upon the actual gross volume of business transacted
by him during said 12 months of the preceding year.
B.
A dealer 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 gross volume of business transacted by him during the
months he was engaged in business in the preceding year.
C.
A dealer who commences 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. If a dealer
commences business after March 1 of any year, he shall pay his estimated
tax on or before the 60th day after commencing business.
D.
A dealer who engages in temporary business shall compute
the actual gross volume of business transacted by him and pay the
requisite tax. He shall not be required to pay an estimated tax. He
shall file a return within seven days of cessation of his business;
and his tax shall be paid upon his filing of the return.
Mercantile tax returns shall be made, upon a
form furnished by the Collector, on or before May 1 of each year.
Every person making such return shall furnish all information requested
therein and certify the correctness thereof. Such returns shall state
the amount of the gross volume of business as set forth in the preceding
return, the amount of estimated tax paid at the time of filing the
preceding tax return and the amount of tax due upon the final computation.
Except for a temporary business dealer, any
dealer ceasing to do business shall, within 14 days from the date
of cessation of 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 pay the tax
due as computed.
At the time of the filing of a return, if the
full amount of the tax due by the taxpayer for the preceding 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 estimated
tax paid and the amount of the tax finally shown to be due. If an
overpayment has been made by the taxpayer, he shall receive a refund
or may credit the amount of overpayment to the estimated tax due for
the then current license year.
It shall be the duty of the Collector to collect
the fees, taxes, fines and penalties imposed by this article. It shall
also be his duty to keep a record showing the taxes received by him
from time to time and the dates of payments.
The Collector is hereby authorized and empowered
to make a determination of the tax due by any dealer based upon the
facts contained in the return or upon any information within his knowledge,
and, for this purpose, the Collector or his authorized agents are
authorized to examine the books, papers and records of any taxpayer
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 to enforce this article and may, at his
discretion, require reasonable deposits to be made by a dealer operating
a temporary business.
If any dealer shall neglect or refuse to make
a 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, penalties and
interest due from such person.
This mercantile tax shall not be imposed upon:
A.
Any person which is charitable, religious or educational
in nature and which qualifies under the federal Internal Revenue Code,
or any similar successor statute, as a nonprofit entity, the income
of which is not subject to federal income tax.
B.
Agencies of the government of the United States or
the Commonwealth of Pennsylvania.
C.
Any person vending or disposing of articles of his
own manufacture for shipment or delivery from the place of the manufacture
thereof.
D.
Any farmer vending or disposing of his own produce.
F.
Any person, wholesale dealer, retail dealer, wholesale
and retail dealer or dealer and any business trades, occupations and
professions required to pay the mercantile tax and business privilege
tax who would also be subject to the Township amusement tax shall
receive an exemption under the business privilege tax and/or the mercantile
tax for that portion of subject matter paid under the amusement tax.
[Added 11-12-1980 by Ord. No. 396]
[1]
Editor's Note: Former § 107-66,
Refunds, was repealed 1-14-1999 by Ord. No. 717.
Any information gained by the Collector or any
other Township employee or official from the administration of this
tax shall be confidential, except for proper use of such information
in a judicial proceeding or as otherwise provided by law, and divulgence
of any information by the Collector or such employee or official shall
be a violation of this article.
[Amended 11-12-1980 by Ord. No. 396; 2-14-1985 by Ord. No.
506; 4-11-1991 by Ord. No. 620]
A.
All taxes due and payable under this article shall
be recoverable by the Collector, Township Manager or Township Solicitor
as other debts due the Township are now 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.
B.
All taxes under this article shall bear interest at
the rate of 1 1/2% 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 general fund for the use and benefit of the Township.
Nothing contained in this article shall be construed
to empower the Township 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 Township under the Constitution and laws of
either the United States or the Commonwealth of Pennsylvania.
[Amended 12-8-1988 by Ord. No. 565]
Any person, or officer thereof, who shall fail,
neglect or refuse to comply with any of the terms or provisions of
this article shall be guilty of a summary offense and, upon conviction
thereof, shall be sentenced to pay a fine of not less than $25 nor
more than $600, in addition to the costs of prosecution, for each
offense and, in default of payment of said fine and costs, shall be
imprisoned in the Montgomery County Prison for a period not exceeding
30 days. The fine imposed by this section shall be in addition to
any other penalty imposed by any other section of this article.
Any ordinance now in effect imposing a fee or
tax shall be and remain in full force and effect and shall not be
modified or amended by this article in any manner.
Throughout this article, the masculine gender
has been used; where appropriate, the feminine or neuter gender shall
be substituted. Also, where appropriate, singular and plural designations
shall be interchanged.
This article has been enacted under the authority
of the Local Tax Enabling Act, approved December 31, 1965, P.L. 1257,
as amended.
