[Adopted 6-5-1975 by Ord. No. 75-16 (Ch. 24, Part 2, of the 1992 Code)]
[Amended 5-20-1980 by Ord. No. 80-8]
Every person engaging in the business of wholesale or retail vendor of, or dealer in, goods, wares or merchandise, or conducting a restaurant or other place where food, drink or refreshments are sold, in the Township of Middletown shall procure a mercantile license for his place of business or, if more than one, for each of his places of business in the Township of Middletown. Such license shall be procured, upon payment of a fee of $2 for each place of business, from the person authorized by the Board of Supervisors of the Township of Middletown to issue such license. The said fee shall be in addition to and separate from any similar fee imposed by the Neshaminy School District. Such license shall be conspicuously posted at the place of business or each of the places of business of every such person at all times.
[Amended 12-4-1975 by Ord. No. 75-36]
Every person engaging in any one of the following occupations or businesses in the Township of Middletown shall pay a mercantile license tax for the period commencing the 1st day of July 1976 and ending the 30th day of June 1977, at the rates below set:
A. 
Wholesale vendors or dealers in goods, wares and merchandise, at the rate of 1/2 of one mill or 1/20 of $0.01 on each dollar of the volume of the gross business transacted by him during the license period.
B. 
Retail vendors or dealers in goods, wares and merchandise and all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, at the rate of 3/4 of one mill or 7.5/100 of $0.01 on each dollar of the volume of the gross business transacted by him during the license period.
C. 
Wholesale and retail vendors or dealers in goods, wares and merchandise, at the rate of 1/2 of one mill or 1/20 of $0.01 on each dollar of the gross wholesale business transacted by him during the license period and 3/4 of one mill or 7.5/100 of $0.01 on each dollar of the volume of the gross retail business transacted by him during the license period.
D. 
The tax imposed by this section shall not apply to the dollar volume of 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 allowance.
[Amended 5-20-1980 by Ord. No. 80-8]
A. 
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 person so designated by the Board of Supervisors of the Township of Middletown.
DEALER IN OR VENDOR OF, GOODS, WARES AND MERCHANDISE
Includes any mechanic who keeps a store or warehouse at his place of manufacture or workshop in which he sells only his manufactures, any person vending or disposing of articles of his own growth, produce or manufacture, or any hawker or peddler licensed under any law of the commonwealth.
GROSS VOLUME OF BUSINESS
Includes both cash and credit transactions.
LICENSE PERIOD
The period commencing the first day of July of each year and ending the 30th day of June of the following year.
PERSON
Any individual, partnership, limited partnership, association or corporation.
RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in, or vendor of, goods, wares and merchandise, who is not a wholesale dealer or vendor.
WHOLESALE DEALER or WHOLESALE VENDOR
Any person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other persons.
B. 
The terms "person," "wholesale dealer," "wholesale vendor," "retail dealer," "retail vendor and dealer in, or vendor of, goods, wares and merchandise" shall not include nonprofit corporations or associations organized solely for religious, charitable or educational purposes.
[Amended 12-4-1975 by Ord. No. 75-36; 5-20-1980 by Ord. No. 80-8]
A. 
Every person subject to the payment of the tax hereby imposed, except as hereinafter provided, shall compute his estimated gross volume of business for a license period upon the actual gross amount of business transacted by him during the period commencing the first day of July and ending the 30th day of June immediately prior to the beginning of that license period.
B. 
Every person subject to the payment of the tax hereby imposed who has commenced business less than one full year prior to the beginning of a license period shall compute his estimated gross volume of business for that license period upon the actual gross amount of business transacted by him during the first month of his engaging in business, multiplied by the number of months he engaged in business during that license period.
C. 
Every person subject to the payment of the tax hereby imposed who engages in a business temporary, seasonal or itinerant by its nature shall compute his annual gross volume of business upon the actual gross amount of business transacted by him during the license period.
[Amended 12-4-1975 by Ord. No. 75-36; 5-20-1980 by Ord. No. 80-8]
A. 
Prior to the 15th day of August following each license period, every person subject to the tax hereby imposed except as hereinafter provided shall make a final return to the Collector for the actual gross volume of business transacted by the taxpayer during the preceding license period. Such final return shall state the amount of the gross volume of business as reported in the estimated return, the amount of tax paid thereon, and the amount of tax or refund due, if any, upon the final computation.
B. 
Every person subject to the tax hereby imposed 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 computing the actual gross amount of business transacted by him during that license period and the amount of tax due thereon.
[Amended 5-20-1980 by Ord. No. 80-8]
A. 
Every return required by this article shall be made upon a form furnished by the Collector. Every person making a return shall certify the correctness thereof by affidavit under the penalties for perjury.
B. 
Every person subject to the tax imposed by this article, except as hereinafter provided, shall file with the Collector, on or before the 15th day of September during each license period, an estimated return setting forth his name, his business and business address, and such other information as may be necessary to compute the gross amount of business transacted by him during that license period and the amount of tax estimated to be due.
C. 
Every person subject to the tax imposed by this article who commences business during a license period shall file with the Collector, on or before the 40th day after the date of commencing such business or the 15th day of September during that license period, whichever date is later, an estimated return setting forth his name, his business and business address, and such other information as may be necessary to compute the gross amount of business transacted by him during that license period and the amount of tax estimated to be due.
D. 
Every person subject to the tax imposed by this article who engages in a business, temporary, seasonal or itinerant by its nature shall not be required to file an estimated return.
[Amended 5-20-1980 by Ord. No. 80-8]
At the time of filing an estimated or a final return as set forth in §§ 448-205 and 448-206 hereof, the person subject to the tax shall pay the amount of tax shown as due thereon to the Collector.
[Amended 5-20-1980 by Ord. No. 80-8]
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 his final return, the Collector shall refund the amount of said excess to the taxpayer.
If for any reason the tax is not paid when due, interest at the rate of 0.5% per month on the amount of said tax due during which the tax due remains unpaid shall be added to the tax due and collected together with said tax due. Where suit is brought for the recovery of any such tax, the person shall be liable for, in addition to the tax assessed against such person, the costs of such collection and the interest herein imposed. If any person shall neglect or refuse to file any return and make payment as herein required, a penalty in the amount of 10% of the amount of the tax due, in addition to said interest, shall be added by the Collector and collected.
[Amended 5-6-1976 by Ord. No. 76-8; 5-20-1980 by Ord. No. 80-8]
The Collector of the mercantile license tax shall be compensated at a rate set by the Board of Supervisors of the Township of Middletown.
A. 
It shall be the duty of the Collector to collect and receive the fees, taxes, interest, fines and penalties imposed by this article. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.
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 and 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.
[Amended 5-6-1976 by Ord. No. 76-8; 5-20-1980 by Ord. No. 80-8]
All taxes, interest and penalties collected or received under the provisions of this article shall be paid into the general fund of the Township of Middletown for the use and benefit of the Township. The Collector shall remit such amounts on or before the October 15, December 1 and June 1 next following their collection.
Nothing contained in this article shall be construed to empower the Township of Middletown 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 of Middletown under the Constitution and laws of the Commonwealth of Pennsylvania.
All taxes due under this article shall be recoverable by the Township Solicitor as other debts due to the Township of Middletown are now by law recoverable.