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.
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.
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.
[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.