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.
COLLECTOR
The agent designated by the Township to collect the license
tax imposed by this article and to administer the provisions thereof.
LICENSE FEE
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.
PERSON
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.
RETAILER
A dealer, vendor or proprietor who sells to persons who are
not engaged in the business of reselling.
TAXABLE PERIOD
The period beginning July 1 of the current year and ending
December 31 of the current year and each succeeding calendar year
thereafter.
TAXPAYER
Any person engaging in any taxable business activity within
the territorial limits of the Township during the taxable period.
TOWNSHIP
The Township of Raccoon, a duly incorporated municipality
of the County of Beaver and Commonwealth of Pennsylvania.
WHOLESALE
A dealer, vendor or proprietor who sells to persons who are
engaged in the business of reselling.
WHOLE VOLUME OF BUSINESS
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.
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.
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
|
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.