[Ord. 562, 6/26/2013]
This part shall be known as the "Lower Southampton Business
Privilege Tax and Mercantile Tax Ordinance."
[Ord. 562, 6/26/2013]
1.
AGENT
ASSESSMENT
ALLOCATION
APPORTIONMENT
ATTRIBUTION
BASE OF OPERATIONS
A.
B.
C.
D.
E.
F.
G.
H.
I.
BOARD
BROKER
BUSINESS
BUSINESS ACTIVITY
CALENDAR YEAR
COLLECTOR
COMMONWEALTH
EXEMPT FROM TAX or EXEMPT
EXCLUSION
GENERAL PUBLIC
GROSS RECEIPTS
GROSS VOLUME OF BUSINESS
HOME OFFICE
LICENSE YEAR
MANUFACTURING
PERSON
RETAILER, RETAIL DEALER or RETAIL VENDOR
SALE
TAX
TAX COLLECTOR
TAX-EXEMPT NONPROFIT CORPORATION or ORGANIZATION
TAX RECEIVER
TAXPAYER
TAX YEAR
TOWNSHIP
WHOLESALE DEALER or WHOLE VENDOR
Words used in the Business Privilege Tax and Mercantile Tax Ordinance
and/or this part, but not defined in the ordinances, the part, by
state statute, or by the Pennsylvania judiciary, will be interpreted
using the common and ordinary meaning afforded to such words in a
local tax context. As used in this part, the following terms shall
have the meanings indicated:
A person with the legal authority to act on behalf of another;
called a "principal."
The amount of tax, principal, penalty and/or interest determined
to be due from a taxpayer.
Of gross receipts, is the calculation of a share of total
gross receipts for a particular base of operations when more than
one base of operations exists.
Of gross receipts, is the calculation of a share of gross receipts to be included in the tax base, resulting from the performance of services outside Pennsylvania, by or in conjunction with a base of operations with substantial nexus with Lower Southampton Township. See § 24-208 of this part regarding interstate commerce for apportionment formula and applicability.
The process of specifically identifying gross receipts directly
or indirectly connected to a particular base of operations of the
taxpayer.
A physical location used by a taxpayer to conduct significant
business activities. Examples of significant business activities include:
Providing workers with a place to work.
Providing a base from which operations are managed, directed
or controlled.
Storage of inventory or other business assets.
Administrative, executive or marketing activities, including
meetings.
Maintaining business records.
Business communications via telephone, fax, mail or electronic
means.
Utilization of business equipment.
The holding out to others, through the use of signage, advertising,
legal registry or stationery, to indicate a business location.
Rental or sublet of real estate by a landlord or tenant.
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Whether a location constitutes a base of operations is a facts-and-circumstances
test.
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A taxpayer with a single location is deemed to have a base of
operations at that location. A taxpayer claiming that a location in
Lower Southampton Township is not a base of operations must demonstrate
that another location functions as a base of operations. A taxpayer
claiming multiple business locations has the burden of proving that
each location constitutes a base of operations under the definition
provided above.
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Some types of business have little in the way of traditional
indicia of business activity. Even so, there is a basic presumption
that a business must exist somewhere and cannot exist without any
base of operation.
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The Board of Supervisors of the Township of Lower Southampton,
County of Bucks, Commonwealth of Pennsylvania.
In general, is one who acts as an intermediate negotiator
between parties to a transaction and, in a sense, is the agent of
both parties. The determination of who is a broker is fact-specific.
In industries that require a specific license to act as a broker,
broker is defined by the requirements for the specific license.
Any activity carried on or exercised for gain or profit within
the Township, including, but not limited to, the sale of merchandise
or other tangible personalty or the performance of services and the
rental of personalty and/or realty.
Any significant participation by a person in efforts to offer
a service or sale to another or to engage in commercial transactions.
The period January 1 to December 31, 2014, inclusive, and
every year thereafter.
Such person as designated and appointed by the Board of Supervisors
of Lower Southampton Township by resolution of said Board of Supervisors.
The Commonwealth of Pennsylvania.
Refers to the status of persons not subject to the Township's business privilege tax and/or mercantile tax under the laws of the Commonwealth of Pennsylvania, for example, institutions of purely public charities, government entities or manufacturers. See § 24-206 of this part. Any person claiming exemption from tax has the burden to demonstrate his legal right to such exemption.
Refers to certain receipts excluded from gross receipts and
not subject to tax as provided by state law, Township ordinance, or
this part. Any person claiming an exclusion has the burden to demonstrate
his legal right to such exclusion.
One, or a group of any, separate legally recognizable entity
or entities.
The gross amount of cash, credits or property of any kind
or nature received in both cash and credit transactions allocable
or attributable to the Township by reason of any sale made (including
resale of goods, wares or merchandise taken by a dealer as a trade-in
or as part payment for other goods, wares and merchandise), service
rendered (including labor and any materials employed in or becoming
part of the service), or commercial or business transactions in connection
with any business, trade, occupation or profession.
A term synonymous with the definition of "gross receipts,"
above.
An area of a personal residence is recognized as a base of
operations if it is used for business, and no other base of operations
is reasonably available to conduct business activities. A home office
used for the convenience of an employee, owner or other worker does
not qualify as a base of operations. Use of a home office is deemed
to be simply for the convenience of an employee or owner, if there
is another business office where the same activities are performed.
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Use of a customer's or client's facility by a taxpayer does
not qualify as a base of operations of the taxpayer, if the business
activity by the taxpayer is incidental with respect to the taxpayer's
overall business activity. Business activity of sufficient size, duration
and complexity will constitute a base of operations of the taxpayer.
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Example 1: A consultant with no office in the Township spends
three weeks working at a client's location in the Township. The client
provides the consultant with a place to work and access to other facilities
during the three weeks. The consultant also works at other client
locations and at his own office.
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The consultant does not have a base of operations at his client's
location because the activity in the Township lacks sufficient size,
duration and complexity.
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Example 2: A property management firm headquartered outside
the Township manages a building located in the Township under a three-year
service contract. Several full-time employees of the management firm
provide maintenance and administrative services, on a daily basis
and exclusively at the building in the Township. The building owner
provides office space and a maintenance facility for the use of the
property management firm's employees.
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The property management firm has a base of operations in Lower
Southampton Township because the business activity is of sufficient
size, duration and complexity.
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Commercial and/or rental real estate located in Lower Southampton
Township constitutes a base of operations of the owner, of the lessee,
and of the operator.
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For the business privilege tax, shall be the twelve-month
period commencing the first day of January and ending the 31st day
of December of each year. For the mercantile tax, the license year
shall be the twelve-month period commencing the first day of July
and ending the 30th day of June of each year.
Consists of the application of labor and skill to material whereby the original article or raw material is changed into a new, different and useful article. Whether an article is a manufactured product depends upon whether it has gone through a substantial transformation in form, qualities and adaptability in use from the original material, so that a new article or creation has emerged. See § 24-206 of this part.
Any individual, partnership, limited partnership, association,
corporation, limited liability company, estate, trust, trustee, fiduciary
or any other legally recognized entity, except such as are wholly
exempt from taxation under the Act of December 31, 1965, P.L. 1257
(Act 511), as amended, and the Institutions of Purely Public Charities
Act (Act 55).[1] Whenever used in any clause prescribing or imposing a
penalty, the term "person" as applied to partnership, firms or associations
shall mean the partners or members thereof and, as applied to corporations,
the officers thereof.
Any person who is a dealer in or vendor of goods, wares and
merchandise, who is not a wholesale dealer.
The passing or assignment of ownership from the seller to
the buyer for a price.
The business privilege tax and/or mercantile tax levied by
Lower Southampton Township.
The Secretary-Treasurer of the Township of Lower Southampton,
County of Bucks, Commonwealth of Pennsylvania, or such other tax collector
as the Board may, by proper resolution, from time to time designate.
An institution that qualifies as a Pennsylvania purely public
charity.
The Township's Finance Director or a person authorized by
the Township to administer the tax.
A person subject to the tax. In a case where the Township
is seeking to determine whether a person is subject to the tax, "taxpayer"
also includes such a person.
For the business privilege tax, shall be the twelve-month
period commencing the first day of January and ending the 31st day
of December of each year. For the mercantile tax, the tax year shall
be the twelve-month period commencing the first day of July and ending
the 30th day of June of each year.
Lower Southampton Township, Bucks County, Commonwealth of
Pennsylvania.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons. A wholesale dealer sells
to persons who purchase from wholesale dealers for the purpose of
reselling the product in the same condition in which it is purchased.
[1]
Editor's Note: See the Local Tax Enabling Act, 53 P.S. §
6924.101 et seq., and the Institutions of Purely Public Charity Act,
10 P.S. § 371 et seq., respectively.
2.
Dealer in or vendor of goods, wares and merchandise shall not include
any mechanic who keeps a store or warehouse at his place of manufactory
or workshop in which he sells only his own manufactures, any person
vending or disposing of articles of his own growth, produce or manufacture,
or any vendor or peddler licensed under any law of the commonwealth.
3.
The terms "person," "wholesale dealer," "wholesale vendor," "retail
dealer," "retail vendor" and "dealer in, or vendor of, goods, wares
and merchandise" shall not include nonprofit corporations or associations
organized solely for religious, charitable or educational purposes.
1.
Every person who has carried on or exercised business activity connected
to a base of operations within the Township must file a business privilege
and mercantile tax return, whether or not tax is due. Tax returns
are filed at the business entity level. In the case of a partnership,
for example, the partnership entity, rather than the individual partners,
should file the tax return and pay the tax.
A.
Mercantile
tax return. Wholesale and retail vendors of or dealers in goods, wares
and merchandise or operators of restaurants or other places where
food, drink or refreshments are sold are subject to the mercantile
tax and must complete the mercantile tax return.
B.
Business
privilege tax portion of return. All other persons doing business
within the Township, as well as those wholesale and retail vendors
who also render services, must complete the business privilege tax
return.
1.
The business privilege tax and the mercantile tax are hereby levied
for general revenue purposes on the privilege of doing business in
the Township. A person exercises the privilege of doing business by
engaging in any commercial or business activity with a substantial
connection to a base of operations in the Township to promote the
sale of goods or services.
2.
Computation of volume of business.
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business one year or more prior to the tax year
shall compute his annual estimated gross volume of business upon the
actual gross amount of business transacted by him during said immediately
preceding year.
B.
Every person subject to the payment of the tax hereby imposed who
has commenced or who commences his business before the beginning of
the tax year but within the year prior to the tax year shall compute
his estimated annual gross volume of business for the tax year upon
the gross volume of business transacted by him during the prior year,
taking the monthly average during said period and multiplying the
same by 12. In the event that he shall be in business fewer than 90
days in the prior year, he shall be permitted to use sufficient days
in the year in which the tax year begins to equal 90 successive days
after commencement of business, to take a monthly average thereon,
and to multiply the average by 12.
C.
Every person subject to the payment of the tax hereby imposed who
has commenced or commences his business subsequent to the beginning
the tax year, if there shall be less than three months from the commencement
of his business to the end of the tax year, shall compute his annual
gross volume of business upon the actual gross amount of business
transacted by him during the tax year; if there shall be more than
three months from the commencement of his business to the end of the
tax year, he shall compute his estimated gross volume of business
for such tax year upon the gross volume of business transacted by
him during the period from the commencement of his business to the
end of the tax year, taking the monthly average during the first three
months of business and multiplying the same by the number of months
from the commencement of business to the end of the tax 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 volume of business transacted by him during the tax year.
E.
Payments made under the mercantile tax for business to which this
tax is applicable shall be credited to this tax and vice versa.
2.
Tax rate. There is hereby levied for this tax year 2014, and annually
thereafter, a tax for general revenue purposes on the privilege of
doing business as herein defined in the Township as follows:
A.
The business privilege tax rate is 1.5 mills ($1.50 per $1,000 of
gross receipts).
B.
The mercantile tax rate is 1/2 of one mill ($0.50 per $1,000) of
the volume of the annual gross income for wholesale vendors or dealers
in goods, wares and merchandise.
C.
The mercantile tax rate is 3/4 of one mill ($0.75 per $1,000) of
the volume of the annual gross income for 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.
D.
The mercantile tax rate for wholesale and retail vendors or dealers
in goods, wares and merchandise shall be at 1/2 of one mill ($0.50
per $1,000) of the volume of the annual gross wholesale business transacted
by him during the license year and 3/4 of a mill ($0.75 per $1,000)
on each dollar of the volume of the annual gross retail business transacted
by him during the license year.
E.
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 on 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.
Any person claiming exemption from tax or claiming an exclusion
from gross receipts has the burden to demonstrate his or her legal
right to such exemption or exclusion. A taxpayer must disclose with
its tax return its total gross receipts and then itemize any claimed
exclusions and exemptions, attaching documentation to support the
claimed exclusion.
A.
Determination of gross or whole volume business. Gross or whole volume
of business upon which the tax hereunder is computed shall include
the gross consideration credited or received for or on account of
sales made, rentals and/or services rendered, subject only to the
following allowable deductions and exemptions:
(1)
The dollar volume of business transacted by wholesale and retail
dealers derived from the resale of goods, wares and merchandise taken
by any dealer as trade-in or as part payment for other goods, wares
and merchandise, except to the extent that the resale price exceeds
the trade-in allowances.
(2)
Refunds, credits or allowances given by a taxpayer to a purchaser
on wares or merchandise returned.
(3)
Any commissions paid by a broker to another broker on account
of a purchase or sales contract initiated, executed or cleared with
such other broker.
(4)
Bad debts, where the deduction is also taken in the same year
for federal income taxation purposes.
(5)
Taxes collected as agent for the United States of America, Commonwealth
of Pennsylvania or the Township.
B.
Partial exemptions. Where gross or whole volume of business in its
entirety cannot be subjected to the tax imposed by this part by reason
of the provisions of the Constitution of the United States or any
other provision of law, the Tax Collector, with the approval of the
Board, shall establish rules and regulations and methods of allocation
and evaluation so that only that part of the gross or whole volume
business which is properly attributable and allowable to doing business
in the Township shall be taxed hereunder.
C.
Records. The taxpayer, to obtain the foregoing enumerated exclusions
and deductions, shall keep books and records of his business so as
to show clearly, accurately and separately the amount of such sales
and services as are excluded from the tax and the amounts of such
sales and services which he is entitled to deduct from the gross volume
of business as hereinbefore provided.
Generally, in determining the tax base, the attribution or allocation
of receipts among multiple bases of operations, and the apportionment
of receipts with interstate characteristics, must fairly reflect the
business activity connected to a base of operations in Lower Southampton
Township and avoid the possibility of double taxation.
A.
Attribution. Attribution is the process of specifically identifying
gross receipts directly or indirectly connected to a particular base
of operations of the taxpayer.
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For taxpayers with a sole business base of operations, 100% of intrastate gross receipts will be attributed to that single business location. (Interstate gross receipts are to be apportioned in accordance with § 24-208 of this part.) Receipts cannot be attributed to job sites or customer or subcontractor locations that do not qualify as a base of operations of the taxpayer.
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For taxpayers with multiple bases of operations, gross receipts
resulting from business activity managed, controlled or directed from
a base of operations are attributed to that base of operations. Receipts
will be considered attributable to a base of operations in the Township
if any significant aspect of the transaction occurs or arises out
of that base of operations in the Township. Generally, receipts paid
by customers to a particular base of operations will be attributed
to that base of operations. A taxpayer with more than one base of
operations must maintain accounting records to support attribution
of receipts to the various business locations.
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Example 1: A plumbing contractor has a single business location
in Lower Southampton Township. He provides services to customers in
numerous surrounding municipalities.
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One-hundred percent of his gross receipts are attributed to
his Lower Southampton base of operations because all work is managed,
directed and controlled from his sole business location.
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Example 2: An engineering firm has two offices: one in Lower
Southampton Township and another in the City of Allentown. The firm
separately accounts for revenues and expenses for each location.
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Gross receipts separately identified for the location in Lower
Southampton Township are attributed to Lower Southampton. Gross receipts
attributed to the Allentown base of operations are excluded from the
Lower Southampton tax base, provided no part of the Allentown activity
is managed, directed or controlled from the Lower Southampton office.
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Gross receipts must be determined through attribution if possible.
If determination of gross receipts through attribution is not possible,
gross receipts are determined through allocation. If attribution of
receipts under this section does not accurately or fairly reflect
a taxpayer's activity connected to a base of operations in the Township,
the Finance Director or Tax Collector may determine gross receipts
using the allocation or apportionment formulas.
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B.
Allocation. Allocation is the calculation of a share of total gross
receipts for a particular base of operations when taxpayer has more
than one base of operations in Pennsylvania and is unable to determine
gross receipts through attribution. The allocation formula is based
on two factors: property and payroll.
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Property factor: The numerator of the property factor is the
value of the tangible personal property and real property owned or
leased and situated within Lower Southampton Township and the denominator
of the property factor is the value of tangible personal property
and real property owned or leased and situated at all of taxpayer's
base(s) of operations. For purposes of this calculation, the value
of leased property is eight times the annual rental.
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Payroll factor: The numerator of the payroll factor is payroll
for workers connected with the office located in Lower Southampton
Township and the denominator of the property factor is payroll for
workers connected with all of the taxpayer's base(s) of operations.
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For the purpose of computing the payroll factor other forms
of compensation must be included when relevant. Other forms of compensation
may include: self-employment income of a proprietor or a single member
of a limited liability company, an active partner's share of partnership
income, an active member's share of the income of a limited liability
company, or an active shareholder's ordinary income from an "S" corporation.
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The property factor and payroll factor are averaged to determine
the allocation factor.
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Gross receipts to be allocated to the base of operations in
Lower Southampton Township are determined by multiplying taxpayer's
total gross receipts by the allocation factor.
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Example: A law firm is based in Lower Southampton Township and
has a second office in Doylestown. The accounting system does not
segregate receipts by location. Gross receipts total $1,225,000 for
the year. Total payroll and partners' compensation is $860,000 and
total property owned (and annual rent x 8) is $1,150,000. Payroll
and partners' compensation for workers based in Lower Southampton
is $570,000 and property (and annual rent x 8) in Lower Southampton
is $862,500.
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The allocation of gross receipts to the Lower Southampton office
is as follows:
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Property factor = $862,500/$1,150,000 = 75%
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Payroll factor = $570,000/$860,000 = 66.3%
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Allocation factor = average of 75% and 66.3% = 70.65%
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Total gross receipts
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$1,225,000
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Allocation factor
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x 70.65%
___________
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Lower Southampton receipts
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$865,462.50
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The Finance Director or Tax Collector may authorize the use
of another objective and measurable basis of allocation, such as a
single factor based on payroll, when unusual circumstances exist that
result in an allocation that does not fairly reflect the activity
connected to a base of operations in Lower Southampton Township. In
such circumstances, the taxpayer must request authorization in writing
to use a method of allocation other than as provided for herein and
such authorization is prospective in nature.
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C.
Apportionment. Apportionment of gross receipts is the calculation of a share of gross receipts to be included in the tax base, resulting from the performance of services outside Pennsylvania, by or in conjunction with a base of operations in Lower Southampton Township. See § 24-208 of this part regarding interstate commerce for apportionment formula and applicability.
D.
Taxpayers subject to Philadelphia Business Privilege Tax. The City
of Philadelphia imposes its business privilege tax under a different
state law than other Pennsylvania municipalities. Philadelphia may
impose its business privilege tax on taxpayers that do not have a
base of operations in Philadelphia. In order to avoid the possibility
of double taxation, taxpayers subject to the Philadelphia Business
Privilege Tax may exclude gross receipts upon which a gross receipts
business privilege tax has been properly paid to the City of Philadelphia.
Gross receipts resulting from sales or services with interstate
characteristics are includable in the tax base on an apportioned basis,
provided the activity has substantial nexus to a base of operations
in Lower Southampton Township. Transactions with interstate characteristics
include the performance of services by a taxpayer outside Pennsylvania
and the sale and delivery of goods to a non-Pennsylvania buyer in
another state or country. The sale of interstate passenger tickets
is considered to have interstate characteristics.
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Apportionment of gross receipts will be made under the following
formula:
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Total Gross Receipts
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x
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Apportionment Factor
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=
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Gross Receipts Apportioned to Pennsylvania
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The apportionment factor shall be the product of averaging the
total of the following percentages:
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(i)
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Wages, salaries, commissions and other compensation in Pennsylvania,
as a percentage of total wages, salaries, commissions and other compensation.
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For the purpose of computing the payroll factor, other forms
of compensation must be included when relevant. Other forms of compensation
may include: self-employment income of a proprietor or a single member
of a limited liability company, an active partner's share of partnership
income, an active member's share of the income of a limited liability
company, or an active shareholder's ordinary income from an "S" corporation.
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(ii)
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Value of the tangible personal property and real property owned
or leased and situated within Pennsylvania as a percentage of total
tangible personal and real property owned or leased. For purposes
of this calculation, the value of leased property is eight times the
annual rental.
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(iii)
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Gross receipts from Pennsylvania sales and/or services, as a
percentage of total gross receipts from sales and/or services.
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For taxpayers whose only base of operations is located in Lower
Southampton Township, the tax base constitutes gross receipts apportioned
to Pennsylvania.
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For taxpayers with more than one base of operations in Pennsylvania, gross receipts apportioned to Pennsylvania may be further allocated. Refer to § 24-207 of this part for provisions governing attribution or allocation of receipts between or among multiple Pennsylvania locations.
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1.
Computation of volume of business and final return. 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.
2.
Estimated return.
A.
Every return required by this part shall be made upon a form furnished
by the Collector. Every person making a final return shall certify
the correction thereof by affidavit under the penalties of perjury.
B.
Every person subject to the tax imposed by this part who has commenced
his business prior to June 30 of any year shall, on or before the
15th day of September of the following year, file with the Collector
a return setting forth his name, his business and business address
and such other information as may be necessary to compute the actual
gross amount of business transacted by him during the twelve-month
period ending June 30 of that year, and the amount of said tax estimated
to be due.
C.
Every person subject to the tax imposed by this part who has commenced
his business less than one full year prior to July 1 of the tax year
shall, on or before the 15th day of September of that year, file with
the Collector a return setting forth his name, his business, business
address and such other information as herein provided as may be necessary
to compute the actual gross amount of business transacted by him during
the license year and the amount of the tax estimated to be due.
D.
Every person subject to the tax imposed by this part who commences
business on or subsequent to July 1 of the tax year shall, within
40 days from the date of commencing such business, file a return with
the Collector, setting forth his name, his business, business address
and such other information as may be necessary as herein provided
in computing the actual gross amount of business transacted by him
during the license year and the amount of tax estimated to be due.
E.
Every person subject to the payment of the tax imposed by this part
who engages in a business, temporary, seasonal, itinerant by its nature,
shall, within seven days from the day he computes such business, file
a return with the Collector, setting forth his name, his business
and business address, and such information as may be necessary in
computing the actual gross amount of business transacted by him during
such period and the amount of the tax due.
3.
Payment. At the time of filing the estimated return as set forth
in Subsection 2 hereof, the person making the same shall pay the amount
of tax shown as due thereon to the Collector.
4.
Adjustment upon receipt of final return. At the time of the filing
of the final return (Subsection 1 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 the taxpayer shall have paid
at the time of filing his estimated return 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
the time which the tax 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 and 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.
1.
Any person desiring to engage in the business of wholesale or retail
vendor of or dealer in goods, wares, merchandise or conducting a restaurant
or other place where food, drink or refreshments are sold in the Township
of Lower Southampton shall procure a mercantile license for his place
of business or, if he has more than one business, for each of his
places of business in the Township from the Business Administrator
of the Neshaminy School District.
2.
Any person desiring to conduct or to continue to conduct any business,
as herein defined, within the Township shall file with the Tax Collector
an application for a business privilege license and shall pay a fee
in an amount as established from time to time by resolution of the
Board of Supervisors.
The business privilege license issued shall be conspicuously
posted in the place of business for which such license is issued and
shall remain in effect for the license year or fraction of year for
which said license was issued. In cases where business is conducted
in more than one place, a separate business privilege license shall
be issued for each place of business. Any taxpayer who is in default
of payment of tax due hereunder shall be refused a license until such
tax is paid in full.
1.
The Tax Collector is charged with the duties of collecting and receiving
the taxes, fines and penalties imposed by this part. It shall be his
duty to keep a record showing the amount received by him from each
person paying the tax and the date of such receipt.
2.
The Tax Collector and his duly appointed deputies are hereby empowered
with the approval of the Board to prescribe, adopt and promulgate
rules and regulations relating to any matter pertaining to the administration
and correction of return and payments alleged or found to be incorrect,
or as to which an overpayment is claimed or found to have occurred,
and charged with enforcing the provisions of this part and any rules
and/or regulations promulgated pursuant hereto.
3.
In the event the person to be assessed neglects or refuses to make
a return, then in such case the Tax Collector or his duly appointed
deputies shall assess said person or persons on such an amount of
whole or gross volume of business as the said Tax Collector or his
deputies deem reasonable and appropriate. In all cases of assessment,
the Tax Collector or his duly appointed deputies shall give the parties
assessed a notice in which shall be stated the trade, business, occupation
or class and the amount of the tax imposed or levied.
4.
The taxpayer shall maintain such records and books of account as
will enable him to make a true and accurate return in accordance with
the provisions of this part. Such accounts and records must disclose
in detail the gross receipts and other data pertaining to the taxpayer's
gross volume of business and must be sufficiently complete to enable
the Tax Collector or his deputies to verify all transactions. The
Tax Collector or his deputies are hereby authorized to examine the
books, papers and records of any person or persons subject to or supposed
to be subject to the tax imposed by this part in order to verify the
accuracy of the return made or, if no return was made, ascertain the
tax due.
5.
Any person aggrieved by any decision of the Tax Collector shall have
the right to appeal to the Court of Common Pleas as in other cases.
1.
The Tax Collector or his duly appointed deputies shall have the power
in the name of the Township to institute proceedings against any and
all persons who violate the provisions of this part.
2.
If for any reason the tax is not paid when due and 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.
All taxes, interest and penalties collected or received under
the provisions of this part shall be paid into the treasury of the
Township of Lower Southampton for the use and benefit of the Township.
The Collector shall make payment to the Township monthly of all proceeds
collected during said period of time.
Nothing contained in this part 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 Constitution and laws of the Commonwealth of Pennsylvania.
All taxes due and unpaid under this part shall be recoverable
by the Township Solicitor as other debts due to the Township of Lower
Southampton and now by law recoverable.
Any person, partnership or corporation who or which has violated
or permitted the violation of any provision of this part, upon being
found liable therefor in a civil enforcement proceeding commenced
by the Township, shall pay a judgment of not less than $100 nor more
than $600 plus all court costs. No judgment shall commence or be imposed,
levied or payable until the date of the determination of a violation
by a Magisterial District Judge. If the defendant neither pays nor
timely appeals the judgment, the Township may enforce the judgment
pursuant to the applicable rules of civil procedure, at which time,
in addition to any penalties, the violator shall be liable for any
attorney's fees and costs incurred by the Township. Each day that
a violation continues or each section of this part which shall be
found to have been violated shall constitute a separate violation.
