[Adopted 1-27-1971 by Ord. No. 3-71 (Ch. 24, Part 3, of the
1994 Code)]
This article shall be known and may be cited as the "Mercantile
License Tax Ordinance."
[Amended 2-10-1988 by Ord. No. 220]
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:
Both cash and credit transactions.
The twelve-month period beginning the first day of January
in each and every year.
Any individual, partnership, limited partnership, association
or corporation. Whenever used in any section prescribing and imposing
a penalty, the term "person" as applied to associations shall mean
the partners or members thereof, and as applied to corporations, the
officers thereof.
Shall not include nonprofit corporations organized for religious,
charitable or educational purposes, any association organized for
such purposes, agencies of the government of the United States or
of the Commonwealth of Pennsylvania, or any person vending or disposing
of articles of his own growth, producing or manufacture for shipment
or delivery from the place of growth, production or manufacture thereof.
Any person who is a dealer in or vendor of goods, wares and
merchandise who is not a wholesaler, dealer or vendor.
The Tax Collector of Spring Garden Township or his designated
agent.
Any business that is conducted at one location for less than
60 consecutive days.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other person.
[Amended 12-14-1994 by Ord. No. 94-5]
For the license year, Spring Garden Township hereby imposes
an annual mercantile license tax in the manner and at the rates hereinafter
set forth.
[Amended 10-8-1975 by Ord. No. 57; 2-10-1988 by Ord. No. 220; 12-14-1994 by Ord. No. 94-5]
For the license year beginning January 1, and for each license
year thereafter, every person desiring to continue to engage in or
hereafter to begin to engage in the business of wholesale or retail
vendor or dealer in goods, wares and 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 in Spring Garden Township, shall on or before the 15th
day of May, and on or before the 15th day of May for each license
year thereafter, or prior to commencing business during such license
year, procure a mercantile license for his place of business or, if
more than one, for each of his places of business in the Township,
from the Tax Collector as required by law. Such license shall be conspicuously
posted at the place of business or each of the places of business
of every person at all times.
A.
No one to whom a license has been issued or whoever failed to obtain
a license shall solicit or peddle merchandise for a fixed location
within the rights-of-way of any street, road or alley within the Spring
Garden Township.
B.
Anyone violating the provisions of this section shall, upon conviction
before a Magisterial District Judge, be sentenced to pay a fine of
not more than $600 and, in default of said payment, shall be sentenced
to a term of imprisonment not to exceed 30 days.
[Amended 12-31-1986 by Ord. No. 197; 2-10-1988 by Ord. No. 220; 12-14-1994 by Ord. No. 94-5]
Every person engaged in any of the following occupations or
businesses in the Township shall pay an annual mercantile license
tax for the license year beginning January 1 and for each license
year thereafter beginning on the first day of January at the rate
set forth.
A.
Wholesale vendors or dealers in goods, wares and merchandise: at
the rate of one mill on each dollar of the volume of the annual gross
business transacted by him.
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, whether or not the same be incidental
to some business or occupations: at the rate of 1 1/2 mills on
each dollar of the volume of the annual gross business transacted
by him.
C.
Wholesale and retail vendors or dealers in goods, wares, 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.
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 part payment for other goods, wares
and merchandise, except to the extent that the resale price exceeds
the trade-in allowance.
[Amended 2-10-1988 by Ord. No. 220]
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one full 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 from the actual gross
amount of business transacted by him during the portion of the preceding
calendar year that he was engaged in business.
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 multiplied by the number of months, or
fractions thereof, he engages in business in the 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 Tax Collector is hereby authorized to accept payment under protest
of the amount of mercantile tax claimed by the Township in any case
where the taxpayer disputes the validity or amount of the Township's
claim for tax. If it is thereafter judicially determined by a court
of competent jurisdiction that the Township has been overpaid, the
amount of the 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.
[Added 12-14-1994 by Ord. No. 94-5]
A.
Notification. Within 30 days of the termination of any business in
Spring Garden Township, a written notice of termination must be sent
to the Township office along with payment of all taxes, fees and debts
owed to the Township.
B.
Method of calculation of tax due for a discontinuing business. Divide
the previous year's gross receipts by 12 months and multiply that
amount by the number of months in business in the current license
year. This will give you the taxable amount of gross receipts. Multiply
the amount of the gross receipts by the proper tax rate (0.0015 for
business privilege and retail and 0.0010 for wholesale) to find the
total tax due.
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For example: A retail business closed on July 31, 1993;1992
gross receipts were $240,000.
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The tax would be calculated as follows:
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$240,000 divided by 12 months equals $20,000/month
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$20,000/month multiplied by seven months equals $140,000
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$140,000 multiplied by 0.0015 equals $210 (Total Tax Due)
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[Amended 12-31-1974 by Ord. No. 20; 12-10-1986 by Ord. No. 195; 2-10-1988 by Ord. No. 220; 12-14-1994 by Ord. No. 94-5]
A.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof
by affidavit. A copy of the person's federal business income tax schedule
designating gross income shall be appended to the return, together
with such other information as the Tax Collector may from time to
time deem necessary to verify and expedite the full and proper collection
of taxes imposed hereunder.
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 the 15th day of May, file with the
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
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 the 15th day of May, file with the
Tax Collector a return setting forth his name, his business, business
address, and such other information as may be necessary in arriving
at the actual gross amount of business transacted by him during the
portion of the preceding calendar year that he was engaged in 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 the license year shall within
60 days from the date of commencing such business file a return with
the Tax Collector setting forth his name, his business and business
address, and 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 or fractions thereof he engaged in business
in the license year.
At the time of the filing of the return, the person making the
same shall pay the amount of tax shown as due thereon to the Tax Collector.
A.
It shall be the duty of the 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 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 payments alleged or found to be incorrect or as to which an overpayment
is claimed or found to be incorrect or found to have occurred. Any
person aggrieved by any decision of the Tax Collector shall have the
right to appeal to a court or courts of competent jurisdiction as
in other cases provided.
C.
The Tax Collector is hereby authorized to examine the books, papers
and records of any 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 or supposed taxpayer is hereby directed
and required to give the Tax Collector the means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
Any information gained by the Tax Collector or any other officer,
official, agent or employee of the Township as a result of any returns,
investigations, hearings 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 punishable by dismissal from office or employment.
[Amended 12-31-1974 by Ord. No. 20]
A.
The Tax Collector may sue for the recovery of taxes due and unpaid
under this article.
B.
If for any reason the tax is not paid when due in each year, interest
at the rate of 6% per annum on 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 costs of collection and interest and penalties herein imposed.
[Amended 12-31-1974 by Ord. No. 20; 12-14-1994 by Ord. No. 94-5]
Whoever makes any false or untrue statement on his return, or
who refuse 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 Tax Collector is requested, and whoever fails or
refuses to file a return required by this article, and whoever fails
or refuses to procure a mercantile license when so 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 $600 and costs of prosecution
and, in default of payment of such fine and costs, to imprisonment
for not more than 30 days, provided that each violation of any provision
of this article and each day the same is continued shall be deemed
a separate offense.
[Added 8-10-2005 by Ord. No. 05-07]
Spring Garden Township hereby approves and adopts the Cost of
Collection Schedule attached hereto and made a part hereof to be imposed
by the York Area Tax Bureau or such other tax collector designated
by Spring Garden Township for the collection of taxes on earned income
and net profits upon any taxpayer whose taxes are or become delinquent
and/or remain due and unpaid; provided, however, that Spring Garden
Township may amend said fee schedule by resolution from time to time.
The York Area Tax Bureau or such other tax collector designated by
Spring Garden Township is authorized to retain such costs of collection
as set forth in the attached schedule in recovering delinquent taxes
and as permitted to be assessed to delinquent taxpayers pursuant to
law.
