[Adopted 12-28-1972 by Ord. No. 1496]
This Article shall be known and may be cited
as the "Mercantile Tax Ordinance."
A.
COLLECTOR
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER or RETAIL VENDOR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
TOWNSHIP
WHOLESALE AND RETAIL DEALER or WHOLESALE AND RETAIL VENDOR
WHOLESALE DEALER or WHOLESALE VENDOR
The following words and phrases, when used in this
article, shall have the meanings ascribed to them unless the context
clearly indicates a different meaning:
The Township Secretary of the Township of Haverford or his
designated representative or a person or corporation engaged for this
purpose by contract with the Board of Commissioners.
[Amended 1-14-1991 by Ord. No. 2104]
Includes both cash and credit transactions and trade-in transactions
as provided by law.
The twelve-month period beginning the first day of January
and each calendar year thereafter.
[Amended 6-30-1986 by Ord. No. 1960]
Any individual, partnership, limited partnership, association
or corporation, except such as are wholly exempt from taxation under
the Act of Assembly No. 511, 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 business that is conducted at one location for less than
60 consecutive calendar days.
The Township of Haverford.
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 persons.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
B.
The terms "person" "wholesale dealer" or "wholesale
vendor" "retail dealer" or "retail vendor," and "wholesale and retail
dealer" or "wholesale and retail vendor" as defined herein 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 away from place of the manufacture thereof; or any farmer
vending or disposing of his own produce or other transaction exempted
by law.
[Amended 12-16-1985 by Ord. No. 1943; 6-30-1986 by Ord. No.
1960; 1-14-1991 by Ord. No. 2104]
In each license year, every person desiring
to continue to engage in or hereafter to begin to engage in the business
of wholesale or retail vendor or dealer in goods, wares and merchandise
and any person conducting a restaurant or other place where food,
drink or refreshment are sold in the Township shall, on or before
the 15th day of April or prior to commencing business in any license
year, apply for and procure a mercantile business license for his
place of business or, if more than one, for each of his places of
business in the Township from the Collector, who shall issue the same
upon payment of a fee of $10 for a wholesale or retail license or
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. 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. 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 of $10 shall be charged.
A.
A tax to provide revenue for general Township purposes
is hereby levied, 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 tax
for the current year at such rate and subject to the exemptions hereinafter
set forth:
[Amended 6-30-1986 by Ord. No. 1960]
(1)
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.
(2)
Retail vendors or dealers of 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 one and 1/2 mills on each dollar of the gross volume of business
transacted by him during the license year.
(3)
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.
B.
The tax imposed by this section shall not apply to
the dollar volume of annual business covering the resale of goods,
wares or merchandise taken by a dealer at 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.[1]
[1]
Editor's Note: Pursuant to Ord. No. 1798,
adopted 12-8-1980, original Subsection (e), which immediately followed
this subsection, was deleted in its entirety.
The following subsections refer to the computation
of the estimated gross volume of business:
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 shall compute the gross volume of business upon the actual
gross amount of business transacted by him during the 12 months preceding
January 1.
[Amended 6-30-1986 by Ord. No. 1960]
B.
Every person subject to the payment of the tax hereby
imposed who has commenced his business less than one full year prior
to 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 January
1.
[Amended 6-30-1986 by Ord. No. 1960]
C.
Every person subject to the payment of the tax hereby
imposed who commences his business subsequent to 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.
[Amended 6-30-1986 by Ord. No. 1960]
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.
Every return, as hereinafter required by this section,
shall be made upon a form furnished by the Collector. Every person
making such return shall furnish all information requested therein
and certify the correctness thereof under the penalties of perjury.
B.
First return.
(1)
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 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 license year and the amount of tax estimated
to be due.
[Amended 1-30-1989 by Ord. No. 2041]
(2)
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 return setting forth his
name, his business, business address and such other 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.
[Amended 1-30-1989 by Ord. No. 2041]
(3)
Every person subject to the tax imposed by this article
who commences business subsequent to the beginning of the license
year shall, within 60 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.
(4)
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 the tax due.
C.
Final tax return.
(1)
On or before April 15 of each year, every person subject
to the tax hereby imposed shall make a final return to the Collector
showing the actual volume of business transacted by the taxpayer during
the preceding license year. Such final return shall state amount of
the gross volume of business as set forth in the first tax return,
the amount of tax paid at the time of filing the first tax return
and the amount of tax due upon the final computation.
[Amended 6-30-1986 by Ord. No. 1960; 1-30-1989 by Ord. No.
2041]
(2)
Any person ceasing to do business during the license
year shall, within 14 days from the date of ceasing to do 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 thereon.
A.
At the time of filing the first tax 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 tax 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.
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 or his authorized agent is 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
that is 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 convince the Collector of his legal right to such exemption.
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, without interest, 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.
Any information gained by the Collector or any
other Township employee or official from the administration of this
tax shall be confidential, except in accordance with proper judicial
order or as otherwise provided by law, and divulgence of any information
so gained is hereby declared to be a violation of this article.
All taxes due and unpaid under this article
shall be recoverable by the Township Solicitor as other debts due
the Township are now by law recoverable.
[Added 12-16-1985 by Ord. No. 1943]
A.
The Finance Director of Haverford Township and his
duly appointed agents are authorized to examine the books, papers
and records of any taxpayer or supposed taxpayer in order to verify
the accuracy of any return; or, if no return was filed, to ascertain
the tax due. Every taxpayer or supposed taxpayer is required to give
to the Finance Director of Haverford Township or his duly appointed
agents the means, facilities and opportunity for such examination
or investigation upon reasonable notice. In addition to all other
powers, the Finance Director shall have the power, on behalf of the
taxing jurisdiction, to examine any person under oath concerning any
material set forth on the taxpayers return or, in the event that no
return has been filed, to inquire into appropriate records to determine
the tax due. Should a taxpayer or supposed taxpayer fail or refuse
to comply with a request for production of documents, the Finance
Director is hereby empowered to issue an administrative subpoena for
the production of such records and to compel the attendance of persons,
either as parties, principals, agents or witnesses before him.
B.
The information obtained by the Finance Director,
his agents or any other official agent of a taxing jurisdiction as
a result of any returns, investigations, hearings or verifications
required or authorized, is confidential and shall not be disclosed
to any person except for official use in connection with the verification
of the return or the determination of the tax due unless such disclosure
is compelled by an order of a court of competent jurisdiction.
The Township shall provide tax regulations for
the purpose of clarifying applicability of the mercantile tax.
[Amended 1-30-1989 by Ord. No. 2041; 1-14-1991 by Ord. No.
2104]
All taxes due 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 o 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. 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.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the treasury of the Township of Haverford for the use
and benefit of the Township of Haverford.
[Amended 6-13-1988 by Ord. No. 2019; 3-12-2012 by Ord. No.
2660; 12-8-2014 by Ord. No. 2737]
Any person or entity subject to tax who fails
to comply with the provisions of this article may be subject to a
civil fine, not to exceed $600 per violation, plus costs, including
court filing fees and the Township's attorney fees. The fine imposed
by this section shall be in addition to any other penalty imposed
by this article.
