[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:
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.
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.
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.