[Ord. 1971-3, 7/12/1971, § 1]
This Part shall be known and may be cited as the "Mercantile License Tax Ordinance."
[Ord. 1971-3, 7/12/1971, § 2; as amended by Ord. 1977-1, 1/3/1977, § 1]
1. 
The following words and phrases when used in this Part shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
GROSS VOLUME OF BUSINESS
Cash and credit transactions.
LICENSE YEAR
The twelve-month period beginning the first day of January, in each and every year.
PERSON
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 partner or members thereof and as applied to corporations the officers thereof.
RETAIL DEALER OR RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor.
TAX COLLECTOR
The Tax Collector of Manchester Township or a tax collector duly appointed by the Board of Supervisors of Manchester Township for the purpose of collecting this tax hereinafter referred to as the Tax Collector.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive days.
2. 
The terms "person," "wholesale dealer," "wholesale vendor," "retail dealer" and "retail vendor" shall not include nonprofit corporations organized for religious, charitable or educational purposes and associations 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, production or manufacture for shipment or delivery from the place of growth, production or manufacture thereof.
[Ord. 1971-3, 7/12/1971, § 3]
For the license year Manchester Township hereby imposes an annual mercantile license tax in the manner and at the rates hereinafter set forth.
[Ord. 1971-3, 7/12/1971, § 4; as amended by Ord. 1977-1, 1/3/1977, § 2]
For the license year beginning January 1, 1977, and for each license year thereafter, on January 1, 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 Manchester Township, shall on or before the 1st day of January, 1977, and on or before the 1st day of January, for each license year thereafter, or prior to commencing business during each 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 licenses shall be conspicuously posted at the place of business or each of the places of business of every person at all times.
[Ord. 1971-3, 7/12/1971, § 5; as amended by Ord. 1977-1, 1/3/1977, § 3; by Ord. 1982-11, 12/12/1982, § 1; and by Ord. 1983-11, 12/13/1983, § 1]
1. 
Every person engaged in any of the following occupations or businesses in the Township shall pay an annual mercantile license tax for the year beginning January 1, 1984, and for each license year thereafter beginning on the first day of January, at the rate set forth as follows:
A. 
Wholesale vendors or dealers in goods, wares and merchandise, at the rate of one 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 refreshment are sold, whether or not the same be incidental to some other business or occupation, at the rate of 1 1/2 mil 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 on each dollar of the volume of the annual gross wholesale business transacted by him and 1 1/2 mil 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 exceeds the trade-in allowance.
[Ord. 1971-3, 7/12/1971, § 6; as amended by Ord. 1977-1, 1/3/1977, § 4; by Ord. 1987-14, 12/8/1987, § 1; and by Ord. 1989-15, 10/24/1989, § 1]
1. 
Every person subject to the payment of the tax hereby imposed who has commenced his business prior to the beginning of any 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.
2. 
Every person subject to the payment of the tax hereby imposed who has commenced his business during any license year shall compute his annual gross volume of business by the actual gross volume of business during the first month in which he engages in business activity multiplied by the number of months, including the first month in which he engages in business, remaining in the license year.
3. 
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 such license year.
4. 
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 provision 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.
5. 
Every person subject to the payment of the tax herein imposed who ceases to carry on his business during the tax year after having paid the Mercantile License Tax for the entire year shall, upon making proper application to the tax collector, be entitled to receive a refund of the amount of the tax paid that exceeds the amount of the tax due upon the actual dollar of volume of gross business transacted by him during the portion of the tax year in which he was carrying on his business. Any person who discontinues business during any tax year before payment of the tax imposed herein become due shall be permitted to apportion his tax for such tax year and shall pay an amount to be computed by multiplying the gross amount of business transacted by him during the preceding calendar year by a fraction whose numerator shall be the number of months such person was in business during the tax year and whose denominator shall be 12.
[Ord. 1971-3, 7/12/1971, § 7; as amended by Ord. 1977-1, 1/3/1977, § 5; by Ord. 1987-14, 12/8/1987, § 2; and by Ord. 1990-12, 11/13/1990, § 1]
1. 
Every return shall be made upon a form furnished by the tax collector. Every person required to file a return shall certify to the correctness thereof and shall attach to such return a copy of his Internal Revenue Service Schedule "C," Form 1065, or Form 1120.
2. 
Every person subject to the tax imposed by this Part who has commenced his business prior to the beginning of any license year shall on or before the 15th day of April, of each license year file with the tax collector a return setting forth his name, his business, his business address and such other information as may be necessary in arriving at the actual gross volume of business transacted by him during the preceding calendar year and the amount of tax due.
3. 
Every person subject to the tax imposed by this Part who commences his business during any license year shall within 60 days from the date of commencing his business file a return with the tax collector setting forth his name, his business, his business address and such other information as may be necessary in arriving at the actual gross volume of business transacted by him during the first month of business and the amount of tax due.
4. 
Every person subject to the payment of the tax imposed by this Part 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 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 such period and the amount of tax due.
[Ord. 1971-3, 7/12/1971, § 8]
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.
[Ord. 1971-3, 7/12/1971, § 9]
1. 
It shall be the duty of the tax collector to collect and receive the taxes, fines and penalties imposed by this Part. 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.
2. 
The tax collector is hereby charged with the administration and enforcement of the provisions of this Part 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 Part, 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 tax collector shall have the right to appeal to a court or courts of competent jurisdiction as in other cases provided.
3. 
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 to the tax collector the means, facilities and opportunity for such examination and investigations as are hereby authorized.
[Ord. 1971-3, 7/12/1971, § 10]
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 Part, 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 Part, which may be punishable by dismissal from office or employment.
[Ord. 1971-3, 7/12/1971, § 11; as amended by Ord. 1982-11, 12/12/1982, § 1]
1. 
The tax collector may sue for the recovery of taxes due and unpaid under this Part.
2. 
If for any reason the tax is not paid when due in each year, a penalty of 10% of the gross amount thereof shall be added and collected by the tax collector. When 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 penalty herein imposed.
[Ord. 1971-3, 7/12/1971, § 12; as amended by Ord. 1996-4, 6/11/1996, § 1]
The provisions of this Part shall be enforced by the Manchester Township Tax Collector, the York Area Earned Income Tax Bureau or other appropriate officer or officers of Manchester Township. The tax collector or enforcement officer shall determine in each instance whether a violation of this Part has occurred, the tax collector or other officer shall impose a civil penalty of $50 upon the violator. Notice of the penalty assessment shall be served upon the violator by personal delivery or by first class mail and certified mail, return receipt requested. Failure to pay the assessed penalty to Manchester Township within the period specified in the notice of penalty assessment shall result in commencement of a civil enforcement proceeding by Manchester Township before a district justice. Upon being found liable for such violation in a civil enforcement proceeding, the violator shall pay a penalty not exceeding $600 plus all court costs, including reasonable attorney fees, incurred by Manchester Township.