[Adopted 4-8-1976 (Ch. 110, Art. III, of the 1976 Borough Code)[1]]
[1]
Editor's Note: This ordinance was effective 7-1-1976.
On or before the first day of July 1976, every person desiring
to continue to engage in or hereafter to begin to engage in the business
of wholesale or retail vendor of or dealer in goods, wares and merchandise
or conducting a restaurant or other place where food, drink or refreshments
are sold in the Borough of Penndel shall, on or before the first day
of July 1976 or prior to commencing business during the fiscal year
1976, procure a mercantile license for his place of business, for
each of his places of business in the Borough, from the Secretary
of the Borough, who shall issue the same upon the payment of a fee
of $2 for each of his places of business in the Borough. This fee
is in addition to any fee charged by Neshaminy School District.
A.
Every person engaging in any of the following occupations or businesses
in the Borough of Penndel shall pay an annual mercantile license tax
for the Borough's fiscal year, commencing the first day of July 1976
and ending the 30th day of June 1977, at the rates below set forth:
(1)
Wholesale vendors of or dealers in goods, wares and merchandise:
at the rate of 1/2 of one mill or 1/20 of $0.01 on each of the volume
of the annual gross business transacted by him during the license
year.
(2)
Retail vendors of 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
0.0075 or 3/4 of $0.01 on each of the volume of the annual gross business
transacted by him during the license year.
(3)
Wholesale and retail vendors of or dealers in goods, wares and merchandise:
at the rate of 1/2 of one mill or 1/20 of $0.01 on each of the volume
of the annual gross wholesale business transacted by him during the
year and 3/4 of a mill or 3/4 of $0.01 on each of the volume of the
annual gross retail business transacted by him during the license
year.
B.
The tax imposed by this section shall not apply to the dollar volume
of annual 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-in allowance.
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:
Such person as designated and appointed by the Borough Council
of the Borough of Penndel by ordinance of said Borough Council.
Shall not include any mechanic who keeps a store or warehouse
at his place of manufacture or workshop in which he sells only his
own manufacturing; 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.
Includes both cash and credit transactions.
The twelve-month period commencing the first day of July
1976 and ending the 30th day of June 1977.
Any individual, partnership, limited partnership, association
or corporation.
Shall not include nonprofit corporations or associations
organized solely for religious, charitable or educational purposes.
Any person who is a dealer in or vendor of goods, wares and
merchandise who is not a wholesale dealer or vendor.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons.
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one full year prior to July 1,
1976, shall compute the annual gross volume of business upon the actual
gross amount of business transacted by him during the twelve-month
period commencing July 1, 1975, and ending June 30, 1976.
B.
Every person subject to the payment of the tax hereby imposed who
has commenced his business after July 1, 1975, but prior to January
1, 1976, or who has commenced his business on or subsequent to January
1, 1976, shall compute his annual gross volume of business upon the
actual gross amount of business transacted by him during the first
month of his engaging in business multiplied by 12 or multiplied by
the number of months of the license year remaining, as the case may
be.
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 year.
Prior to August 15, 1977, every person subject to the tax herein
imposed shall make a final return to the Collector of the actual volume
of business transacted by the taxpayer during the license year for
which the taxpayer is subject to the tax. Such final return shall
state the amount of the gross volume of business as estimated in the
first return, the amount of tax paid thereon and the amount of tax
or refund due, if any, upon the final computation.
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 of perjury.
B.
Every person subject to the tax imposed by this article who has commenced
his business prior to July 1, 1975, shall, on or before the 15th day
of September 1976, file with the Collector a return setting forth
his name, business, business address and such other information as
may be necessary to compute the actual gross amount of business transacted
by him during the twelve-month period commencing July 1, 1975, and
ending June 30, 1976.
C.
Every person subject to the tax imposed by this article, who has
commenced his business less than one full year prior to July 1, 1976,
shall, on or before the 15th day of September 1976, file with the
Collector a return setting forth his name, business, business address
and such other information as herein provided as may be necessary
to compute the actual gross amount of business transacted by him during
the license year and the amount of tax estimated to be due.
D.
Every person subject to the tax imposed by this article who commences
business on or subsequent to July 1, 1976, shall, within 40 days from
the date of commencing such business, file with the Collector a return
setting forth his name, business, business address and such other
information as herein provided as may be necessary to compute the
actual gross amount of business transacted by him during the license
year and the amount of tax estimated to be due.
E.
Every person subject to the payment of the tax imposed by this article
who engages in a business temporary, seasonal or itinerant by its
nature shall, within seven days from the day he completes such business,
file with the Collector a return setting forth his name, business,
business address and such information as may be necessary to compute
the actual gross amount of business transacted by him during such
period and the amount of tax due.
At the time of filing the estimated return as set forth in § 368-16 hereof, the person making the same shall pay the amount of tax shown as due thereon to the Collector.
At the time of the filing of the final return (§ 368-15 hereof), if the full amount of the tax due by the taxpayer for the license year has not been paid, the taxpayer shall pay the remaining balance due, which amount will be the difference between the amount of tax at the time of making the first return on the estimated computation and the amount of the tax shown to be due on the final return. If, at the time of filing his estimated return, the taxpayer shall have paid tax in excess of the actual amount of tax due as shown upon the 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 1/2 of 1% 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.
The Collector of the mercantile license tax shall be such person
as appointed by the Borough of Penndel each year by appropriate ordinance
of the Borough Council.
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 or his
Deputy or authorized agent is 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.
All taxes, interest and penalties collected or received under
the provisions of this article shall be paid into the treasury of
the Borough of Penndel for the use and benefit of the Borough.
Nothing contained in this article shall be construed to empower
the Borough 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 Borough under the Constitution of the United States and
the Constitution and laws of the Commonwealth of Pennsylvania.
All taxes due and unpaid under this article shall be recoverable
by the Borough Solicitor as other debts due to the Borough of Penndel
are now by law recoverable.
[Amended 8-1-1988 by Ord. No. 88-1]
Any person, firm or corporation who shall violate any provision
of this article shall, upon conviction thereof, be subject to a fine
of not more than $600 or imprisonment for a term not to exceed 10
days, or both, at the discretion of the court. Each day that a violation
continues after due notice has been served, in accordance with the
terms and provisions hereof, shall be deemed a separate offense.
The validity of any ordinance or part of any ordinance providing
for or relating to the imposition, levy or collection of any other
tax imposed by the Borough Council of Penndel Borough or any ordinance
under even date herewith or which may hereafter be passed by the Borough
Council of Penndel Borough shall not be affected or impaired by anything
contained in this article.
