[Adopted 12-29-1971 by Ord. No. 609]
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:
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[1]]
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 year.
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[2]).*
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.*
The Secretary of the Township of Springfield.
Any business that is conducted at one location for less than
60 consecutive calendar days.
The Township of Springfield.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to other persons.*
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other person.*
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*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.
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 Township shall, on or before
April 15 of the license year or prior to commencing business in any
such license year, apply for and procure a mercantile license for
each place of business in the Township, and if such person has no
actual place of business within the Township, then one license from
the Collector who shall issue the same upon the payment of a fee of
$10 for a wholesale or retail license and $10 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 Township for such license year.
[Amended 12-28-1988 by Ord. No. 764[1] ]
[1]
Editor's Note: This ordinance also provided
that it shall be effective 1-1-1989.
B.
Each application for a license shall be signed by
the applicant, if a natural person, and in the case of an association
or partnership, by a member or partner thereof, and in the case of
a corporation by an officer thereof.
C.
Such licenses shall not be assignable and shall be
conspicuously posted at each place of business within the Township
at all times.
D.
In the case of loss, defacement or destruction of
any license, the person to whom the license was issued shall apply
to the Secretary for a new license for which a fee of $5 shall be
charged.
[Amended 7-11-1984 by Ord. No. 725]
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.
A.
Every person subject to the payment of the tax hereby
imposed who has commenced his business at least a full year prior
to January 1 of the license year shall compute the gross volume of
business upon the actual gross amount of business transacted by him
during the 12 months preceding such January 1.
B.
Every person subject to the payment of the tax hereby
imposed who has commenced his business less than one full year prior
to such January 1, shall compute the gross volume of business by multiplying
by 12 the monthly average of the actual gross amount of business transacted
by him during the months he was engaged in business prior to such
January 1.
C.
Every person subject to the payment of the tax hereby
imposed, who commences his business subsequent to such January 1,
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.
D.
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.
A.
At the end of the license year and on or before April
15 of the following year every person subject to the tax hereby imposed
shall make a return to the Secretary of the Township based upon 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.
B.
Every return, as hereinafter required by this article,
shall be made upon a form furnished by the Secretary. Every person
making such return shall certify the correctness thereof under the
penalties of perjury.
A.
Every person subject to the tax imposed by this article,
who has commenced his business at least one full year prior to the
beginning of the license year, shall, on or before the 15th day of
April following, file with the Collector a first return setting forth
his name, his business and business address and such other information
as may be necessary to compute the actual gross volume of business
transacted by him during the preceding year and the amount of tax
estimated to be due.
[Amended 12-28-1988 by Ord. No. 764[1] ]
[1]
Editor's Note: This ordinance also provided
that it shall be effective 1-1-1989.
B.
Every person subject to the tax imposed by this article,
who has commenced his business less than one full year prior to the
beginning of the license year, shall, on or before the 15th day of
April following, file with the Collector a first return setting forth
his name, his business and business address and such other information
as may be necessary to compute the actual gross volume of business
transacted by him during the preceding year and the amount of tax
estimated to be due.
[Amended 12-28-1988 by Ord. No. 764[2] ]
[2]
Editor's Note: This ordinance also provided
that it shall be effective 1-1-1989.
C.
Every person subject to the tax imposed by this article,
who commences business subsequent to the beginning of the license
year, shall, within 40 days from the date of commencing such business,
file a first 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
his first month of business, and the amount of tax estimated to be
due.
D.
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 date 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 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.
A.
At the time of filing the first return, the person
making the same shall pay the amount of the tax estimated to be due.
B.
At the time of the 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.
A.
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.
B.
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
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 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.
C.
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.
D.
The burden is hereby imposed upon any person, firm
or corporation claiming an exemption from the payment of the tax hereby
imposed to prove, by clear and convincing evidence, his legal right
to such exemption to the satisfaction of the Collector.
E.
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.
F.
Any information contained on the returns of the taxpayer
and any information obtained as a result of the examination of the
books and records of the taxpayer shall be confidential except for
official purposes and except for purposes of judicial order.
[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.
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Action
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Legal Fee
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|---|---|
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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.
