[Adopted 2-8-1988 by Ord. No. 10-1988 (Ch. 24, Part 5, of
the 2004 Code of Ordinances)]
The following words and phrases, when used in this article,
shall have the meanings ascribed to them:
Includes both cash and credit transactions.
Gross volume of business shall not include the dollar volume
of business derived from the resale of goods, wares and merchandise
taken by any 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.
Gross volume of business shall not include the dollar value
of business attributable to sales taxes and excise taxes, including
liquid fuel taxes, the amount of which are shown in the sale price
of any article, to the Commonwealth of Pennsylvania or the United
States of America.
That period of time beginning January 1 and ending December
31 of each year.
The person or agency properly appointed by resolution of
Council to collect the taxes imposed by this article.
Any individual, partnership, limited partnership, association
or corporation.
Any person who is a wholesale dealer or vendor. The terms
"person," "wholesale dealer," "wholesale vendor" and "retail vendor"
shall not include nonprofit corporations organized for religious,
charitable or educational purposes, any association organized for
such purposes, clubs, agencies of the government of the United States
or Commonwealth of Pennsylvania, or any person vending or disposing
of articles of his own growth, production or manufacture for shipment
or delivery from the place of growth, production or manufacture thereof.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
For the license year 1988, the City of Nanticoke hereby imposes
an annual mercantile license tax in the manner and at the rates hereinafter
set forth.
Beginning on January 1, 1988, and for the balance of the calendar
year, every person desiring to continue to engage in, or hereafter
begin to engage in the business of wholesale or retail vendor or dealer
in goods, wares or merchandise, and any person conducting a restaurant
or other place where food, drink or refreshments are sold, whether
or not the same be incidental to some other business or occupation,
shall, on or before January 1, 1988, procure a mercantile license
for his place of business or, if more than one, for each of his places
of business in the City of Nanticoke from the Mercantile Tax Collector,
as required by law. Such license shall be conspicuously posted at
the place of business of every person at all times.
Every person engaged in any of the following occupations or
businesses in the City of Nanticoke shall pay an annual mercantile
license tax for the calendar year 1988, at the rates herein set forth:
A.
Wholesale vendors or dealers in goods, wares and merchandise, at
the rate of one mill on each dollar of volume of annual gross business
transacted by him, or at the rate of $1 per $1,000 of gross volume
of business.
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 1 1/2 mills on
each dollar of the volume of the annual gross business transacted
by him, or at the rate of $1.50 per $1,000 of gross volume of business.
C.
Wholesale and retail vendors or dealers in goods, wares and merchandise,
at the rate of one mill on each dollar of the volume of the annual
gross wholesale business transacted by him and 1 1/2 mills on
each dollar of the volume of the annual gross retail business transacted
by him.
D.
Each person engaged in a business, temporary, seasonal or itinerant
by its nature, at the rate of 1 1/2 mills on each dollar of the
gross volume of business, as that term is herein defined, transacted
within the territorial limits of the City during each license year.
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one year prior to the beginning
of the license year shall compute his annual gross volume of business
upon the actual gross amount of business transacted by him during
the preceding calendar year.
B.
Every person subject to the payment of the tax hereby imposed who
has commenced or who commences his business less than one full year
prior to the beginning of the license year shall compute his annual
gross volume of business for such license year upon the gross volume
of business transacted by him during the first month he engaged in
business multiplied by 12.
C.
Every person subject to the payment of the tax hereby imposed who
commences his business subsequent to the beginning of the license
year shall compute his annual gross volume of business for such license
year upon the gross volume of business transacted by him during the
first month of his engaging in business multiplied by the number of
months he engages in business in such license year.
D.
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 year.
E.
The Mercantile Tax Collector is hereby authorized to accept payment
protest of the amount of mercantile tax claimed by the City in any
case where the taxpayer disputes the validity or amount of the City's
claim for tax. If it is thereafter judicially determined by a court
of competent jurisdiction that the City has been overpaid, the amount
of overpayment shall be refunded to the taxpayer. The provisions of
this section shall be applicable to cases in which the facts are similar
to those in a case litigated in a court of competent jurisdiction.
A.
Every return shall be made upon a form furnished by the Mercantile
Tax Collector. Every person making a return shall certify the correctness
thereof by an affidavit.
B.
Every person subject to the tax imposed by this article who commenced
his business at least one full year prior to the beginning of any
license year shall, on or before March 15 of each year, file with
the Mercantile Tax Collector a return setting forth his name, his
business and his business address, and such other information as may
be necessary in arriving at the actual gross amount of business transacted
by him during the preceding calendar year and the amount of tax due.
C.
Every person subject to the tax imposed by this article who has commenced
his business less than one full year prior to the beginning of any
license year shall, on or before March 15 of each year, file with
the Mercantile Tax Collector a return setting forth his name, his
business and business address and such other information as may be
necessary in arriving at the actual gross amount of business transacted
by him during the first month of business and the amount of tax due.
D.
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of any license year shall, within
40 days from the date of commencing such business, file a return with
the Mercantile Tax Collector setting forth his name, his business
and business address and such information as may be necessary in arriving
at the actual gross amount of business transacted by him during his
first month of business and the amount of tax due.
At the time of filing the return, the person making the same
shall pay the amount of tax shown as due thereon to the Mercantile
Tax Collector.
A.
It shall be the duty of the Mercantile Tax Collector to collect and
receive the taxes, 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 each receipt.
B.
The Mercantile Tax Collector is hereby charged with the administration
and enforcement of the provisions of this article 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 article, including provisions for the reexamination and correction
of returns and payment alleged or found to be incorrect, or as to
which an overpayment is claimed or found to have occurred. Any person
aggrieved by the decision of the Mercantile Tax Collector shall have
the right to appeal to a court or courts of competent jurisdiction
as in other cases provided.
C.
The Mercantile Tax Collector is hereby authorized to examine the
books, papers and records of the taxpayer or supposed taxpayer in
order to verify the accuracy of any return made or, if no return was
made, to ascertain the tax due. Every such taxpayer is hereby directed
and required to give the Mercantile Tax Collector the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized.
Any information gained by the Mercantile Tax Collector or any
other officer, official, agent or employee of the City as a result
of any returns, investigations, hearing or verifications required
or authorized by this article shall be confidential except in accordance
with proper judicial order or as otherwise provided by law, and divulgence
of any information so gained is hereby declared to be a violation
of this article, which may be punished by dismissal from office or
employment.
A.
The Mercantile Tax Collector may sue for the recovery of taxes imposed
by this article whenever any of said taxes remain due or unpaid.
B.
If for any reason the tax is not paid when due during each year,
interest at the rate of 6% on the amount of said tax, and an additional
penalty of 1% per year of the amount of the unpaid tax for each month
or fraction thereof during which the tax remained 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 costs of collection and interest and penalties herein imposed.
[Amended 12-1-2004 by Ord. No. 16-2004]
Whoever makes any false or untrue statement on his return or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control, when the right to make
such inspection by the Mercantile Tax Collector is required, and whoever
fails or refuses to file a return required by this article, and whoever
fails or refuses to procure a mercantile license when one is required
under this article, or fails to keep his license conspicuously posted
at his place of business as herein required, shall, upon conviction
thereof, be sentenced to pay a fine of not more than $1,000 plus costs
or to a term of imprisonment not to exceed 30 days, or both.
