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.
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:
COLLECTOR
Such person as designated and appointed by the Borough Council
of the Borough of Penndel by ordinance of said Borough Council.
DEALER IN OR VENDOR OF GOODS, WARES AND MERCHANDISE
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.
LICENSE YEAR
The twelve-month period commencing the first day of July
1976 and ending the 30th day of June 1977.
PERSON
Any individual, partnership, limited partnership, association
or corporation.
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.
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.
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.