This article shall be known and may be cited
as the "Mercantile License Tax Ordinance."
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:
COLLECTOR
The Township Manager of Springfield Township, his designated
representative or a person, firm or corporation engaged for this purpose
by contract by the Board of Commissioners.
[Amended 12-28-1988 by Ord. No. 764]
LICENSE YEAR
The twelve-month period beginning the first day of January
in each year.
PERSON
Any individual, partnership, limited partnership, association
or corporation (except such as are wholly exempt from taxation under
the Local Tax Enabling Act approved December 31, 1965, P.L. 1257,
as amended).*
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 hereinafter defined.*
SECRETARY
The Secretary of the Township of Springfield.
WHOLESALE DEALER or WHOLESALE VENDOR
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other person.*
*NOTE: This term shall not include nonprofit
corporations or associations organized solely and exclusively for
religious, charitable or educational purposes and not conducting any
regular or established business competing commercially with any other
person subject to the tax herein imposed; 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; or other transaction
exempted by law.
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A tax to provide revenue for general Township
purpose 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
license tax for the license year, 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 gross 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.
D. The tax provided for in Subsection
A,
B and
C of this section shall not be levied on the dollar volume of business transacted by wholesale and/or retail vendors or dealers derived from the resale of goods, wares and merchandise taken by any vendor or 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.
On or before April 15 after the end of the license year every person subject to the tax hereby imposed shall make a final return as required by §
100-6A.
[Amended 8-8-1990 by Ord. No. 777; 5-8-1996 by Ord. No.
817]
A. All taxes due and unpaid under this article shall
be recoverable by the Township Solicitor or designated collector as
other debts due the Township are now by law recoverable. Any unpaid
tax at the end of the calendar year, together with interest penalties
to the extent permitted by law and all delinquent costs, shall be
a lien on the property served, which may be collected by action in
assumpsit, by distress and/or by a lien filed in the nature of a municipal
claim and/or by termination of services as and to the extent provided
by law. In addition, any costs and/or attorney's fees incurred by
Springfield Township shall be added to the unpaid tax, along with
penalties and interest as set forth above, and the aggregate of the
same shall be entered as a lien on the property served. Said costs
and/or attorney's fees shall be established by ordinance of the Board
of Commissioners.
B. The following fee schedule shall be set to pay legal
counsel for representation in proceedings to recover any delinquent
municipal claim. The Township approves these fees and finds them fair
and reasonable for the services to be rendered and shall impose them
upon the property owner in proceedings to recover delinquent municipal
claims, together with any additional expenses.
Action
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Legal Fee
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Open file and send demand letter
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$135.00
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File lien and send second letter
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$125.00
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Prepare and file writ of scire facias
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$125.00
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Reissue writ
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$25.00
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Prepare and mail correspondence per Pa. R. C.
P. § 237.1
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$25.00
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Motion for alternate service
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$175.00
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Motion for summary judgment
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$175.00
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Prepare and file default judgment
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$125.00
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Prepare and file writ of execution for sheriff
sale With sale
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$600.00 $400.00
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Charge for check which does not clear
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$25.00
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Miscellaneous litigation
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Hourly rate not to exceed $135.00 per hour
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C. Adjudication. The taxpayer may petition the Court
of Common Pleas of Montgomery County, being the county in which the
property subject to the municipal claim and lien is located, to adjudicate
the reasonableness of the attorney's fees imposed.
[Added 7-13-2005 by Ord. No. 872]
D. Notices. At least 30 days prior to assessing or imposing
attorney fees in connection with the collection of a delinquent account,
the Township shall, by United States certified mail, return receipt
requested, postage prepaid, mail to the owner the notices as set forth
hereafter.
[Added 7-13-2005 by Ord. No. 872]
E. Refusal of mail. If within 30 days of mailing the
notice in accordance with the foregoing subsection, the certified
mail is refused or unclaimed, or the return receipt is not received,
then at least 10 days prior to assessing or imposing attorney's fees
in connection with the collection of a delinquent account, the Township
shall, by United States first class mail, mail to the owner the notice
required hereafter.
[Added 7-13-2005 by Ord. No. 872]
F. Contents of notice. This notice shall be mailed to the taxpayer's last known post office address; shall state that it is the intention of this Township to impose or assess attorney's fees within 30 days of mailing the notice pursuant to Subsection
D, hereof, or within 10 days of the mailing and the notice pursuant to Subsection
E, hereof, for services rendered in connection with the collection of the delinquent accounts due to the Township and providing for notices and opportunity for hearing, together with a statement setting forth the manner in which the imposition or assessment of attorney's fees may be avoided by payment of the delinquent account.
[Added 7-13-2005 by Ord. No. 872]
[Amended 6-8-2011 by Ord. No. 911]
All taxes due under this article shall bear
interest at a rate of 10% per annum calculated in accordance therewith,
from the date 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 shall be collected.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the treasury of the Township 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 of
the United States and the Constitution and laws of the Commonwealth
of Pennsylvania.
[Amended 7-13-1988 by Ord. No. 756]
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 before a District Justice, be sentenced
to pay a fine of not more than $600, and costs of the prosecution,
for each offense, to be collected as other fines and costs are 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.