[Ord. 87, 6/18/1984, § 1]
This Part 6 shall be known and may be cited as the "Mercantile
Tax Ordinance of Lower Heidelberg Township."
[Ord. 87, 6/18/1984, § 2]
(a)
MERCANTILE TAX COLLECTOR
PERSON
RETAIL DEALER
TAXPAYER
TAX YEAR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
TOWNSHIP
WHOLESALE AND RETAIL DEALER
WHOLESALE DEALER
WHOLE VOLUME OF BUSINESS
The following words and phrases when used in this Part 6 shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
The officer, agency or person appointed by Township to collect
the tax covered under this Part 6.
Any individual, partnership, limited partnership, association,
corporation, or other entity engaging in business.
Any person who is a dealer in, or vendor of, goods, wares
and merchandise who is not a wholesale dealer or a wholesale and retail
dealer as herein defined.
A person subject to the tax imposed by the Mercantile Tax
Ordinance.
[Added by Ord. 298, 7/18/2011,[1] § 2]
The Township fiscal year commencing January 1 and ending
December 31 and, because this Part 6 shall continue in force from
year to year on a Township fiscal year basis without annual reenactment,
each and every successive Township fiscal year thereafter.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Lower Heidelberg Township, Berks County, Pennsylvania.
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.
The money or money's worth received by any wholesale
dealer, retail dealer, wholesale and retail dealer, or proprietor
of any restaurant or other place where food, drink and refreshments
are served, in, or by reason of, the sale of goods, wares and merchandise,
including in every case, cash, credits, and, except as herein provided,
property of any kind or nature, without deduction therefrom on account
of the cost of the property sold, the cost of materials, labor and
services expended, interest, discounts, other taxes paid, and other
expenses; but not including the dollar volume of business transacted
by wholesale dealers, retail dealers, and wholesale and retail dealers
derived from the resale of goods, wares, and merchandise taken by
any such 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.
[1]
Editor's Note: This ordinance also repealed the definition
of "tax quarter" which immediately followed.
(b)
The
terms "person," "wholesale dealer," "retail dealer" and "wholesale
and retail dealer" shall not include nonprofit corporations or associations
organized for religious, charitable or educational purposes, social
or civic groups, agencies of the government of the United States or
of the Commonwealth of Pennsylvania or any person ending or disposing
of articles of his own growth, production or manufacture for shipment
of delivery from the place of growth, production or manufacture thereof.
(c)
When
any of the foregoing terms are used in this Part 6, the singular shall
include the plural and the masculine shall include the feminine and
neuter.
[Ord. 87, 6/18/1984, § 3]
(a)
Commencing
July 1, 1984, the Township hereby imposes a tax on each dollar of
the whole volume of business transacted in the Township by wholesale
dealers, retail dealers, wholesale and retail dealers, and proprietors
of restaurants or other places where food, drink and refreshments
are served, regardless of whether such person, dealer or proprietor
shall maintain a place of business within the Township, at the rates
and at the times hereinafter set forth. The Township further directs
that tax return filings and payments of the tax shall be made as hereinafter
set forth.
(b)
Beginning January 1, 2012, and for each tax year thereafter, the
tax year shall be a calendar year, January 1 through December 31.
To effect the transition from quarterly filing to calendar year filing,
each taxpayer shall file a tax return for the tax quarter October
1, 2011, through December 31, 2011, and pay all taxes due on whole
volume of business in said quarter, on or before January 31, 2012.
Beginning January 1, 2012, and for each tax year thereafter, each
taxpayer shall file an annual return on April 15 of each year as provided
in this Part.
[Added by Ord. 298, 7/18/2011, § 3]
[Ord. 87, 6/18/1984, § 4]
Every person engaging in any of the following occupations or
businesses in the Township, regardless of whether such person maintains
a place of business within the Township, shall pay in the manner hereinafter
provided an annual tax on each dollar of the whole volume of business
transacted in the Township by such person, for the partial tax year
commencing July 1, 1984, and ending December 31, 1984, and for full
calendar tax years thereafter, at the following rates:
(a)
Wholesale dealers in goods, wares and merchandise at the rate of
one mill on each dollar of the annual whole volume of business transacted
by them;
(b)
Retail dealers in goods, wares and merchandise and proprietors of
restaurants or other places where food, drink and refreshments are
served, at the rate of 1 1/2 mills on each dollar of the annual
whole volume of business transacted by them; and
(c)
Wholesale and retail dealers in goods, wares and merchandise at the
rate of one mill on each dollar of the annual whole volume of wholesale
business transacted by them and at the rate of 1 1/2 mills on
each dollar of the annual whole volume of retail business transacted
by them.
[Ord. 87, 6/18/1984, § 5; as amended by Ord. 298,
7/18/2011, § 5]
(a)
Every person subject to the tax hereby imposed who has commenced
business at least a full tax year prior to the beginning of a tax
year shall compute the estimated whole volume of business for that
tax year upon the actual gross amount of business transacted by such
person during the 12 months preceding.
(b)
Every person subject to the tax hereby imposed who has commenced
business less than one full tax year prior to the beginning of a tax
year shall compute the estimated whole volume of business for that
tax year 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.
(c)
Every person subject to the tax hereby imposed who commences business
subsequent to the beginning of a tax year shall compute the estimated
whole volume of business for that tax year upon the actual gross amount
of business transacted by him or her during the first month of his
or her engaging in business, multiplied by the number of months remaining
in the tax year.
(d)
Every person subject to the tax hereby imposed who engages in a business
that is temporary, seasonal or itinerant in nature and of a duration
not exceeding 60 days shall compute his or her annual whole volume
of business for the tax year upon the actual whole amount of business
transacted by him during such tax year.
[Ord. 87, 6/18/1984, § 6; as amended by Ord. 298,
7/18/2011, § 6]
(a)
Every return shall be made upon a form prescribed and furnished by
the Mercantile Tax Collector. Every person making such return shall
furnish all information requested therein and certify the correctness
thereof.
(b)
Tax Returns.
(1)
Beginning with tax year 2012 and for each subsequent tax year,
every person subject to the tax hereby imposed who has commenced business
at least one full tax year prior to the beginning of the tax year
shall, on or before the 15th day of April following, file with the
Mercantile Tax Collector a return setting forth his or her name, the
business and business address and such other information as may be
required by the Mercantile Tax Collector to compute the actual gross
volume of business transacted by him or her during the tax year immediately
prior and the amount of tax estimated to be due for the then current
tax year. Each return shall show the actual whole volume of business
transacted by the taxpayer during the preceding tax year, the amount
of tax paid previously as an estimate for the preceding tax year,
the amount of tax, if any, remaining due for the preceding tax year,
and the amount of estimated tax due for the current tax year.
(2)
Every person subject to the tax hereby imposed who has commenced
business less than one full tax year prior to the beginning of the
tax year shall, on or before the 15th day of April following, file
with the Mercantile Tax Collector a return setting forth his or her
name, the business and business address and such other information
as may be required by the Mercantile Tax Collector to compute the
actual gross volume of business transacted by him or her during the
tax year immediately prior and the amount of tax estimated to be due
for the then current tax year. Each return shall show the actual gross
volume of business transacted by the taxpayer during the preceding
tax year, the amount of tax paid previously as an estimate for the
preceding tax year, the amount of tax, if any, remaining due for the
preceding tax year, and the amount of estimated tax due for the current
tax year.
(3)
Every person subject to the tax hereby imposed who commences
business subsequent to the beginning of the tax year shall, within
60 days from the date of commencing such business, file with the Mercantile
Tax Collector a return setting forth his or her name, the business
and business address and such other information as may be required
by the Mercantile Tax Collector, and shall compute and show the amount
of tax estimated to be due for the then current tax year.
(4)
Every person subject to the tax hereby imposed who engages in
a business which is temporary, seasonal or itinerant by its nature
and of a duration not exceeding 60 days shall, within seven days from
the day he or she completes such business, file with the Mercantile
Tax Collector a return setting forth his or her name, the business
address and such other information as may be required by the Mercantile
Tax Collector to compute the actual gross volume of business transacted
by him or her during such period and the amount of the tax due. Each
return shall show the amount of tax due for the then current tax year.
(5)
Any person ceasing to do business during the tax 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 tax year in which said person was actually in
business, and pay the tax due as computed thereon.
(6)
The burden is hereby imposed upon any person claiming an exemption
from the payment or imposition of tax hereby imposed to prove his
or her legal right to such exemption.
[Ord. 87, 6/18/1984, § 7; as amended by Ord. 298,
7/18/2011, § 7]
(a)
At the time of filing a tax return, each taxpayer shall pay an estimated
tax for the current tax year and any balance of taxes due for the
tax year immediately preceding. The estimated tax shall be calculated
as provided above. The balance of tax due for the preceding tax year
shall be the difference between the amount of tax paid as an estimate
for said preceding tax year and the amount of the tax finally shown
to be due.
(b)
All taxes, interest and penalties imposed under the provisions of
this Part 6 shall be payable to the Mercantile Tax Collector.
[Ord. 87, 6/18/1984, § 8; as amended by Ord. 298,
7/18/2011, § 8]
(a)
It shall be the duty of the Mercantile Tax Collector to collect and
receive the taxes, interest, penalties, and fines imposed by this
Part 6. 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)
The Mercantile Tax Officer is hereby charged with the administration
and enforcement of the provisions of this Part 6, and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part 6, including provisions for the reexamination and correction
of returns, for payments alleged or found to be incorrect, and for
overpayments claimed or found to have occurred.
(c)
If the Mercantile Tax Officer is not satisfied with the return made
by any taxpayer of supposed taxpayer under the provisions of this
Part 6, he is hereby authorized and empowered to redetermine 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 he or his representative is authorized
to examine any books, papers and records of any such person in order
to verify the accuracy of any return or payment made under the provisions
thereof or to ascertain whether the taxes imposed by this Part 6 have
been paid; and every such person is hereby required to submit his
books, papers and records to such examination upon request of the
Mercantile Tax Officer and to give him or his representative the means,
facilities and opportunity for such an examination.
(d)
If any taxpayer or supposed taxpayer shall neglect or refuse to file
any return required by this Part 6, or to pay the tax imposed by this
Ordinance, or if any such person pays less than the correct amount
of tax due from him, the Mercantile Tax Officer shall estimate or
determine the tax due by such person and the amount of interest and
penalties thereon.
(e)
The Mercantile Tax Officer is hereby authorized and directed to make
and keep such records and prepare such forms as may be necessary or
convenient to carry out this Part 6.
[Ord. 87, 6/18/1984, § 9]
(a)
All taxes, interest and penalties due and unpaid under this Part
6 shall be recovered by the Township or its designee in accordance
with the provisions of the Local Tax Enabling Act, 1965, Dec. 31,
P.L. 1257, as amended from time to time, or as otherwise provided
by law.
[Amended by Ord. 298, 7/18/2011, § 9]
(b)
In the event that the amount of tax paid by taxpayer is less than the amount determined to be due from such taxpayer, interest shall be paid on the difference at the rate of 0.5% per month or fractional part thereof from the day said tax was due and payable until the day said tax is paid. For the purpose of this provision, the tax imposed by this Part 6 shall be deemed due and payable on April 15 of the tax year; except that in the case of taxpayers who file returns under § 606(b)(3) of this Ordinance, said tax shall be deemed due and payable 60 days from the date of commencing such business, and in the case of taxpayers who file returns under § 606(b)(4) of this Part 6 said tax shall be deemed due and payable seven days from the day such business is completed.
[Amended by Ord. 298, 7/18/2011, § 9]
(c)
The mercantile tax levied pursuant to this Part 6 shall be due and
payable on the date which the taxpayer is required to file a return
as set forth above. All taxes due 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
or refuse to make any return or payment as required, an additional
10% of the amount of the tax shall be added to the amount due. Where
legal action is brought for the recovery of this tax, the taxpayer
shall, in addition, be responsible and liable for collection costs,
including attorney fees.
[Amended by Ord. 298, 7/18/2011, § 9]
(d)
In the event that any taxpayer neglects or refuses to file the return
required to be filed by this Part 6, a penalty in the amount of 5%
of the amount of tax due from such taxpayer shall be collected by
the Mercantile Tax Officer. Such penalty shall be in addition to any
other penalty imposed by this Part 6.
[Ord. 87, 6/18/1984, § 10; as amended by Ord. 298,
7/18/2011, § 10]
Any information gained by the Mercantile Tax Collector or any
other official or agent of the Township as a result of any return
investigations or verifications required or authorized by this Part
6 shall be confidential, except for official purposes and except in
accordance with proper judicial order, or as otherwise provided by
law.
[Ord. 87, 6/18/1984, § 11; as amended by Ord. 298,
7/18/2011, § 11]
Any person, 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 Part 6 or of any regulations or requirements made pursuant hereto and authorized hereby, or who knowingly makes any false or untrue statement on his return, or who refuses to permit inspection of any books, records or accounts of any person when the right to make such inspection is requested by the Mercantile Tax Collector, or who fails or refuses to file a return required by this Part 6, or who fails or refuses to pay any tax, interest, or penalties required by this Part 6, shall, upon conviction thereof before any District Justice or Justice of the Peace, be sentenced to pay a fine of not more than $600 and costs of prosecution for each offense and, in default of the payment of said fine and costs, shall be imprisoned in the Berks County Prison for a period not exceeding 30 days for each offense. Each and every day that any such offense occurs or continues shall be considered a separate offense. The fine imposed by this section shall be in addition to any other penalty imposed by any other section of this Part 6.
[Ord. 87, 6/18/1984, § 12]
The tax imposed by this Part 6 shall be in addition to all other
taxes of any kind or any nature heretofore or hereafter levied by
the Township of Lower Heidelberg, and the tax imposed herein is for
general revenue purposes.
[Ord. 87, 6/18/1984, § 13]
The tax imposed by this Part 6 commences July 1, 1984, and shall
continue in force from year to year on a calendar year basis without
annual reenactment.[1]
[1]
Editor’s Note: Ordinance 298, adopted 7/18/2011, which
amended various provisions of this Part 6, stated that the effective
date of the Mercantile Tax Ordinance would remain unchanged but the
effective date of the amendments would be 1/1/2012.
[Ord. 87, 6/18/1984, § 14]
Nothing contained in this Part 6 shall be construed to empower
the Township to levy and collect the taxes hereby imposed on any person,
or any business, or any portion of any business, trade, occupation,
or profession not within the taxing power of the Township under the
Constitution of the United States and the laws and Constitution of
the Commonwealth of Pennsylvania.
[Ord. 87, 6/18/1984, § 15]
If the tax, or any portion thereof, imposed under the provisions of this Part 6 shall be held by any Court of competent jurisdiction to be in violation of the Constitution of the United States or the Constitution of the Commonwealth of Pennsylvania, as to any person, the decision of the court shall not affect or impair the right to impose or collect said tax, or the validity of the tax imposed, upon other persons as herein provided; and if any word, phrase, clause, section, provision or exclusion contained in this Part 6 is held to be invalid, illegal or unconstitutional, the decision of the Court shall not affect or impair any of the other provisions of this Part 6, and it is hereby declared to be the legislative intent that this Part 6 would have been adopted had such illegal, invalid, or unconstitutional word, phrase, clause, section, provision or exclusion had not been included herein; and to this end the provisions of this Part 6 are hereby declared to be severable.
