[Amended 3-7-1995 by Ord. No. 314]
No person shall engage in the business of wholesale
or retail vendor of, or dealer in, goods, wares, merchandise, or conducting
a restaurant or other place where food, drink or refreshments are
sold in the Township of Upper Southampton without having first applied
for and procured a mercantile license. Mercantile license fees shall
be as fixed by resolution of the Board of Supervisors. In the event
that the licensee conducts business at more than one location in Upper
Southampton, an additional license is required for each additional
place of business.
Every person engaging in any of the following
occupations or businesses in the Township of Upper Southampton shall
pay an annual mercantile license tax for the second half of the calendar
year 1970, commencing the first day of July 1970, and annually thereafter
commencing on the first day of January 1971, at the rates below set:
A. Wholesale vendors or dealers in goods, wares, merchandise,
at the rate of one mill on each dollar of the volume of the annual
whole volume of business transacted during the license year.
B. Retail dealers in goods, wares and merchandise and
proprietors of restaurants or other places where food, drink or refreshments
are sold, at the rate of 11/2 mills on each dollar of the whole volume
of business transacted during the license year.
C. Where the business or occupation involves any combination of the wholesale and retail function, then as to such there shall be paid with respect to the whole volume of wholesale business transacted during the license year the rate specified in Subsection
A above; and with respect to retail business transacted during the license year, the rate specified in Subsection
B above.
D. 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 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.
At the time of filing the estimated return as set forth in §
163-5 hereof, the person making the same shall pay the amount of tax shown as due thereon to the Collector.
Prior to March 1 of every calendar year, every
person subject to the tax herein imposed shall make a final return
to the Collector of the actual volume of business transacted by the
taxpayer during the license year for which the taxpayer is subject
to the tax. Such final return shall state the amount of the gross
volume of business as estimated in the first return, the amount of
tax paid thereon, and the amount of tax or refund due, if any, upon
the final computation.
At the time of the filing of the final return (§
163-7 hereof) 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 due, which amount will be the difference between the amount of tax paid at the time of making the first return on the estimated computation and the amount of the tax shown to be due on the final return. If the taxpayer shall have paid at the time of filing his estimated return tax in excess of the actual amount of tax due as shown upon the final return, the Collector shall refund the amount of said excess to the taxpayer.
The Collector shall receive such compensation
for his services as determined by further resolution of the Board
of Supervisors upon further study of the revenues generated by this
article and the collection costs thereof.
[Amended 6-7-1988 by Ord. No. 256]
A. All taxes due and unpaid under this article shall
be recoverable by the Township Solicitor as other debts due to the
Township of Upper Southampton are now by law recoverable.
B. Any entity taxable under this article or 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 or of any regulation or requirement
pursuant thereto and authorized thereby shall, in addition to other
penalties provided by law, upon summary conviction before a District
Justice be sentenced to pay a fine not more than $1,000, and costs
of prosecution of each such offense, or to undergo imprisonment for
not more than 90 days, for the nonpayment of such fine and costs within
10 days from the imposition thereof. Such fines imposed by this section
shall be in addition to any other penalty imposed by any other section
of this article; provided, however, that if any taxable within the
provisions of this article shall offer evidence or testimony or voluntarily
submit to examination in any proceeding instituted by the township
for the recovery of any taxes or interest due or alleged to be due
to the township under this article, no process, civil or criminal,
for the recovery of any fines or penalties imposed by this article
may thereafter issue against the persons so testifying or offering
such evidence or testimony on account of any violation of the provisions
of this article which such evidence or testimony may disclose.