This article shall be known and may be cited as the "Mercantile
License Tax Ordinance."
For the license year, West Manchester Township hereby imposes
an annual mercantile license tax in the manner and at the rates hereinafter
set forth.
For the license year beginning March 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 is incidental to some other business
or occupation in West Manchester Township, shall, on or before the
15th day of April and on or before the 15th day of April 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.
[Amended 12-12-1985 by Ord. No. 85-11; 12-11-1986 by Ord. No. 86-14]
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 March 1 and for each license year
thereafter beginning on the first day of March 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 is incidental
to some other business or occupation, 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 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. 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.
At the time of filing the return the person making the same
shall pay the amount of tax shown as due thereon to the Tax Collector.
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.
The Tax Collector may sue for the recovery of taxes due and
unpaid under this article.
[Amended 8-25-2016 by Ord. No. 16-07]
If for any reason the tax is not paid when due in each year,
interest at the rate of 0.5% of the unpaid tax for each month or fraction
thereof during which the tax remains unpaid, and an additional penalty
at the rate of 0.5% 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 the interest and penalties herein imposed.
[Amended 11-14-1991 by Ord. No. 91-09; 5-9-1996 by Ord. No. 96-14]
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 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 being found liable
therefor in a civil enforcement proceeding commenced by West Manchester
Township, pay a fine not exceeding $600 plus all court costs, including
reasonable attorney's fees, incurred by West Manchester Township.
West Manchester Township police officers, the appropriate code enforcement
officers of West Manchester Township or other appropriate officer
or officers of West Manchester Township shall have the power to enforce
the provisions of this article. The amount of the fine imposed for
the violation of this article shall be established by the officer
who determines that a violation has occurred. Notice of the violation
of this article and the amount of the fine imposed shall be given
by personal delivery or by certified mail to the person violating
this article. If the person violating this article fails or refuses
to pay the fine imposed within the period specified in the notice
of the violation of this article, the Township shall file a civil
enforcement proceeding with the District Magistrate to enforce the
fine imposed.
Nothing contained in this article 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 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.