[Adopted 5-14-1973 by Ord. No. 1-73]
This article is enacted pursuant to the authority
conferred by The Local Tax Enabling Act (53 P.S.§ 6901 et
seq.), as amended.
This article shall be known and may be cited
as "the Mercantile License Tax Ordinance of the Township of Raccoon."
The following words when used in this article
shall have the meanings ascribed to them in this section, except in
those instances where the context clearly indicated a different meaning.
The agent designated by the Township to collect the license
tax imposed by this article and to administer the provisions thereof.
The annual filing or registration fee imposed to administer
the regulatory provisions of this article. The payment of such license
fee shall not relieve the holder from payment of the tax imposed by
this article.
Any individual, partnership, limited partnership, association
or corporation engaging in any activity which is the subject of the
excise tax imposed by this article. Whenever used in a section prescribing
and imposing a fine or imprisonment, the term "person" as applied
to associations shall mean the partners or members thereof, and as
applied to corporations, the officers thereof.
A dealer, vendor or proprietor who sells to persons who are
not engaged in the business of reselling.
The period beginning July 1 of the current year and ending
December 31 of the current year and each succeeding calendar year
thereafter. [1]
Any person engaging in any taxable business activity within
the territorial limits of the Township during the taxable period.
Any business that is conducted at one location for less than
60 consecutive calendar days.
The Township of Raccoon, a duly incorporated municipality
of the County of Beaver and Commonwealth of Pennsylvania.
A dealer, vendor or proprietor who sells to persons who are
engaged in the business of reselling.
The gross receipts of the business activity during the taxable
period, provided that the dollar volume of business derived from the
resale of goods, wares and merchandise taken as a trade-in or a part
payment for other goods shall not be included in computing the whole
volume of business, except to the extent that the resale price may
exceed the trade-in allowance. For taxpayers electing to employ the
accrual method for bookkeeping purposes, gross receipts shall include
cash transaction and accounts receivable; for taxpayers electing to
employ the cash method for bookkeeping purposes, gross receipts shall
include cash transactions only.
A.
An annual excise tax for general revenue purposes
is hereby imposed upon any person engaging in the following business
activities within the territorial limits of the Township:
(1)
Engaging in the sale of goods, wares and merchandise;
(2)
Engaging in the sale of food, drink (alcoholic and
nonalcoholic) and refreshments;
(3)
Engaging in the sale of cigarettes and other tobacco
products, carbonated beverages and soft drinks, and candy and confections
from coin-operated mechanical devices;
(4)
Engaging in amusements and/or entertainment produced
by or derived from coin-operated mechanical and/or electric devices;
(5)
Engaging in amusements and/or entertainment whether
indoors or outdoors and whether or not conducted in conjunction with
any other activity subject to the tax imposed by this article; provided,
however, that any nonprofit corporation or association organized for
religious, charitable or educational purposes engaging in such activity
shall be exempt from the tax imposed by this article.
(6)
Engaging in commission sales, except as a securities
broker or real estate broker, including without limitation, merchandise
brokers, freight brokers, factors and commission agents.
Every person engaging as a wholesaler in any
activity which is a subject of the tax imposed by this article shall
pay a mercantile tax for the taxable period at the rate of one mill
on each dollar of the whole volume of business transacted by him.
Every other person, not a wholesaler, engaging in any activity which
is the subject of a tax imposed by this article shall pay a mercantile
tax for the taxable period at the rate of 1 1/2 mills. Persons
engaging in both wholesale and retail activities which are taxable
subjects hereunder shall pay one mill on each dollar of the whole
volume of business derived from his wholesale transactions and 1 1/2
mills on each dollar of the whole volume of all remaining business
transacted by him.
Every person subject to the payment of the tax
imposed by this article shall on or before the date hereinafter specified
file a quarterly return, on a form prescribed and furnished by the
Collector, and shall concurrently therewith pay to the Collector the
tax due upon the actual whole volume of business transacted by him
during the applicable quarterly period.[1]
Quarterly Period
|
Return and Tax Due
|
---|---|
July - September
|
October 31
|
October - December
|
January 31
|
January - March current year
|
April 30, current year
|
April - June current year
|
July 31, current year
|
July - September current year
|
October 31, current year
|
October - December current year
|
January 31, succeeding year
|
A.
Every person presently engaging in any activity which
is a subject of the tax imposed by this article shall file his initial
registration statement with the Collector within 15 days after the
effective date of this article; every person who shall engage in any
such activity after the effective date of this article shall file
his initial registration statement within 15 days after his commencement
of such activity. All persons continuing to engage in any such activity
shall annually file a registration statement on or before January
15 of each succeeding calendar year.
B.
Such registration statement shall be upon a form prescribed
and furnished by the Collector and shall set forth the person's name,
business address and such other information as the Collector may require
to collect the tax and administer the regulatory provisions of this
article.
C.
Such persons, concurrently with the filing of his
initial registration statement and with every registration annually
required to be made hereunder, shall pay to the Collector a license
fee in an amount as set from time to time by resolution of the Board
of Supervisors. The Collector's receipt of said license fee shall
constitute the license during the taxable period to engage in any
or all activities which are the subject of the tax imposed by this
article, provided that each person who is required to file a registration
fee hereunder shall file a separate registration statement and pay
a license fee in an amount as set from time to time by resolution
of the Board of Supervisors for each business establishment, if any,
in which such taxable activity is conducted.
A.
It shall be the duty of the Collector to collect and
receive the taxes, fines and penalties imposed by this article for
payment to the Treasurer of the Township. It shall also be his duty
to keep a record showing the amount received by him from each person
paying the tax and, if paid by such person in respect of another person,
the name of such other person, and the date of such receipt.
B.
The Collector is hereby charged with the administration
and enforcement of the provisions of this article, and is hereby empowered,
subject to the approval of the Board of Supervisors of the Township
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article including provisions for the reexamination and correction
of returns and of payments alleged for found to be incorrect, or as
to which an overpayment is claimed or found to have occurred, and
to prescribe forms necessary for the administration of this article.
C.
The Collector and agents designated in writing by
him are hereby authorized to examine the books, papers and records
of any person in order to verify the accuracy of any return, or, if
no return was filed to ascertain the tax due. Every person is hereby
directed and required to give to the Collector and to any agent so
designated in writing by him the means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
The Collector is hereby authorized to compel the production of books,
papers and records and the attendance of all persons, whether as parties
or as witnesses in order to verify accuracy of any return, or, if
no return, in order to ascertain the tax due.
D.
Any information gained by the Collector, his agents,
or by any other official, agent or employee of the Township as a result
of any return, investigation or hearing required or authorized by
this article shall be confidential and shall not be disclosed to any
person except for official use in connection with the administration
or enforcement of this article or as otherwise provided by law.
A.
The Collector shall sue in the name of the Township
for the recovery of taxes due and unpaid under this article.
B.
Any suit brought to recover the tax imposed by this
article shall be begun within five years after such tax is due or
within five years after a return has been filed, whichever date is
later; provided, however, that this limitation shall not prevent the
institution of suit for collection of any tax due or determined to
be due in the following cases:
If for any reason the tax is not paid when due,
interest at the rate of 6% per annum of the amount of said tax, and
an additional penalty of 1/2 of 1% of the amount of the unpaid tax
for each month or fraction thereof during which the tax remains unpaid
shall be added and collected. Where suit is brought for the recovery
of any such tax, the person liable therefor, shall, in addition, be
liable for the cost collection, and the interest and penalties herein
imposed.
The tax imposed by this article shall not apply
to any nonprofit institution or organization operated for public,
religious, educational or charitable purposes.
A.
Any person who fails, neglects or refuses to file any return required by this article; any employer who fails, neglects or refuses to pay the tax deducted from his employees; any person who refuses to permit the Collector or a duly authorized agent of the Collector to examine his books, records and papers; and any person who makes any incomplete, false or fraudulent return to avoid payment of the whole or any part of the tax imposed by this article shall be subject to criminal enforcement procedures as set forth in Chapter 1, General Provisions, Article II.
C.
The penalties imposed under this section shall be
in addition to any other penalty imposed by any other section of this
article.
D.
The failure of any person to receive or procure the
forms required for the filing of any return required by this article
shall not excuse him from filing such return.