[Adopted 4-8-1980]
A.
GROSS VOLUME OF BUSINESS
(1)
(2)
LICENSE YEAR
MERCANTILE TAX COLLECTOR
PERSON
RETAIL DEALER or RETAIL VENDOR
WHOLESALE DEALER or WHOLESALE VENDOR
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 fuels taxes, the amounts of which are shown in the sale price
of any article and which are in fact paid by the dealer or manufacturer
of the article to the Commonwealth of Pennsylvania or the United States
of America.
That period of time beginning January 1 of each calendar
year and ending December 31 of the same calendar year.
The person or agency properly appointed by resolution of
the Board of Supervisors to collect the tax imposed by this article.
Any individual, partnership, limited partnership, association
or corporation.
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.
B.
The terms "person," "wholesale dealer," "wholesale vendor," "retail
dealer" and "retail vendor" shall not include nonprofit corporations
organized for religious, charitable or educational purposes or any
association organized for such purposes, clubs, 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, production
or manufacture for shipment or delivery from the place of growth,
production or manufacture thereof.
For the remainder of the license year 1980 and for each license
year thereafter, Bear Creek Township hereby imposes an annual mercantile
license tax in the manner and at the rates hereinafter set forth.
Beginning on the effective date of this article and for the
balance of the calendar year 1980 and for each license year thereafter,
every person desiring to engage in or hereafter to begin to engage
in the business of wholesale or retail vendor 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
is incidental to some other business or occupation, shall, on or before
the first day of May 1980 and on or before the first day of January
1981 and the first day of January for each license year thereafter,
procure from the Mercantile Tax Collector a mercantile license for
his place of business or, if more than one, for each of his places
of business in Bear Creek Township, 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 Bear Creek Township shall pay an annual mercantile license
tax, for the balance of the calendar year 1980 and for each license
year thereafter, 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 the volume of the 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.[1]
[1]
Editor's Note: Original Subsections (c) and (d), which
followed this subsection, regarding wholesalers and seasonal businesses,
were repealed 8-1-1995 by Ord. No. 1-95.
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
his 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 which is 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
under protest of the amount of mercantile tax claimed by Bear Creek
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.
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 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 the 15th day of March of that calendar
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 preceding calendar year and the amount
of the 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 March of that calendar
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 the 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 the tax 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 a return with the Mercantile Tax Collector setting forth his
name, his business, his business address and such information as may
be necessary in arriving at the actual gross amount of business transacted
by him during such period 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 payments alleged or found to be incorrect or as to
which an overpayment is claimed or found to have occurred. Any person
aggrieved by any 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 any taxpayer or supposed taxpayer, and
said taxpayer or supposed taxpayer is hereby directed and required
to give to 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 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 and 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 and unpaid.
B.
All taxpayers subject to the payment of taxes shall be entitled to
a discount of at least 2% from the amount of such tax, upon making
payment of the whole amount thereof within two months after the date
of the tax notice. All taxpayers who shall fail to make payment of
any such taxes charged against them for four months after the date
of the tax notice shall be charged a penalty of up to 10%, which penalty
shall be added to the taxes by the Tax Collector and shall be collected
by him. 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 8-1-1995 by Ord. No. 1-95]
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 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,
be sentenced to pay a fine of not less than $25 nor more than $600
or be imprisoned in the Luzerne County Jail for a period not exceeding
30 days, or both.
A.
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 or the Constitution of the Commonwealth of Pennsylvania.
B.
If the tax or any portion thereof imposed upon any person under the
provisions of this article held by any court of competent jurisdiction
to be in violation of the Constitution of the United States or of
the Commonwealth of Pennsylvania, the decision of the court shall
not affect or impair the right to impose the taxes so imposed upon
other persons as herein provided.
