[Ord. 1261, 12/27/1976, § 1]
1.Â
BROKER
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER OR RETAIL VENDOR
(1)Â
(2)Â
(3)Â
TAX COLLECTOR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
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:
Merchandise broker, factor or commission merchant.
Both cash and credit transactions.
The period beginning January 1, 1977, and ending December
31, 1977, and thereafter to each following calendar year or fiscal
year, as the case may be, or any part thereof.
Any individual, partnership, limited partnership, association
or corporation. Whenever used in any section proscribing and imposing
a penalty, the term "person" as applied to 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 or merchandise
other than a wholesale dealer, wholesale vendor or broker.
Shall not include nonprofit corporations or associations, or
agencies and political subdivisions of the government of the United
States or of the Commonwealth of Pennsylvania, or any person disposing
of merchandise of his own growth, production or manufacture.
Shall mean a person who sells goods, wares or merchandise for
resale to dealers in or vendors of goods, wares or merchandise, whether
or not the goods, wares or merchandise are resold in the same form,
or in an altered or changed form, or are consumed directly in the
manufacturing, processing or fabricating of tangible personal property,
which is then sold.
That person, firm or corporation appointed by the Board of
Commissioners of the Township of Ross who shall be responsible for
the collection of the tax herein imposed.
Any business that is conducted at one location for less than
60 consecutive days.
[Ord. 1261, 12/27/1976, § 2; as amended by Ord.
1726, 10/14/1991, § 24-402]
Every person desiring to continue to engage in, or hereafter,
to begin to engage in, the business of wholesale or retail dealer
in or wholesale or retail vendor of goods, wares and merchandise and
any person conducting a restaurant or other place where food, drink
or refreshments are sold, shall, on or before the first Monday of
July of the license year, or prior to commencing business in the license
year, procure a mercantile license for the Township of Ross from the
tax collector, who shall issue the same in an amount, as established
from time to time by resolution, for a wholesale or retail license,
and an amount as established from time to time by resolution, for
each of his places of business for the license year. Such licenses
shall be conspicuously posted at the place of business, or at each
of the places of business, of every person at all times.
[Ord. 1261, 12/27/1976, § 403]
1.Â
For the period beginning January 1, 1977, and ending December 31,
1977, and thereafter for each calendar year or fiscal year of the
Township of Ross, as the case may be, or any part thereof, the Township
of Ross does not hereby impose a mercantile license tax in the manner
and at the rates hereinafter set forth; provided, nevertheless, that
said earnings are greater than $1,000 per annum.
A.Â
Wholesale dealers in or wholesale vendors of goods, wares or merchandise
at the rate of 3/4 mill on each $1 of the volume of the annual gross
business transacted by him. In the case of brokers, the term "gross
business" shall mean "gross commission earned."
B.Â
Retail dealers in or retail vendors of goods, wares or merchandise,
and all persons engaged in conducting restaurants, or other places
where food, drink or refreshments are sold, at the rate of 3/4 mill
on each $1 of the volume of the annual gross business transacted by
him.
C.Â
Wholesale and retail dealers in or wholesale and retail vendors of
goods, wares or merchandise, at the rate of 3/4 mill on each $1 of
the volume of annual gross wholesale business transacted by him and
3/4 on each $1 of the volume of the annual gross retail business transacted
by him.
D.Â
The tax imposed herein shall apply whether or not the taxed activity
is conducted together with some other business or occupation. The
tax imposed by this section shall not apply to the dollar volume of
business derived from the resale of goods, wares or merchandise taken
by a dealer as a trade-in or part payment for other goods, wares or
merchandise, except to the extent that the resale price exceeds the
trade-in allowance.
[Ord. 1261, 12/27/1976, § 4]
1.Â
Every person subject to the payment of the tax hereby imposed, who
has commenced his business at least one full year prior to the beginning
of the license year, shall compute his annual gross volume of business
upon the annual gross amount of business transacted by him during
the preceding calendar year.
2.Â
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 engages in
business, multiplied by 12.
3.Â
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 or fraction thereof he engages in business in such license
year.
4.Â
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.
5.Â
Every person who shall discontinue business during the license year
after having paid the mercantile tax for the entire year, upon making
proper application to the tax collector, shall be entitled to receive
a refund of a pro-rata amount of the tax paid, based upon the period
of time he was not in business during the license year.
[Ord. 1261, 12/27/1976, § 5]
1.Â
Every return shall be made upon a form furnished by the tax collector.
Every person making a return shall certify the correctness thereof
by affidavit.
2.Â
Every person subject to the tax imposed by this Part, who has commenced
his business at least one full year prior to the beginning of the
license year, shall, on or before the fifteenth day of April following,
file with the tax collector a return setting forth his name, 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 tax due. Payment
is to be made quarterly on the basis of the anticipated tax with the
first payment and an estimated tax return due on or before April 15,
1977; second payment and any amended tax returns due on or before
July 15, 1977; the third payment and any amended tax return due on
or before October 15, 1988 and with the final amended tax return and
any balance due on or before March 15, 1978, and annually thereafter
on the same basis.
3.Â
Every person subject to the tax imposed by this Part, who has commenced
his business less than one full year prior to the beginning of the
license year, shall, on or before the fifteenth day of April following,
file with the tax collector a return setting forth his name, 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 his first month of business, and the amount of the tax due.
Payment is to be made quarterly on the basis of the anticipated tax
with the first payment and an estimated tax return due on or before
April 15, 1977; second payment and any amended tax returns due on
or before July 15, 1977; the third payment and any amended tax return
due on or before October 15, 1977, and with the final amended tax
return and any balance due on or before March 15, 1978, and annually
thereafter on the same basis.
4.Â
Every person subject to the tax imposed by this Part who commences
business subsequent to the beginning of the license year, shall within
40 days from the date of commencing such business, file a return with
the tax collector, setting forth his name, business, business address
and such other 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.
5.Â
Every person subject to the tax imposed by this Part, who engages
in a business temporary, seasonal or itinerant by its nature, shall
within seven days from the date he completes such business, file a
return with the tax collector, setting forth his name, business, business
address, and such other 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. 1261, 12/27/1976, § 6]
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. 1261, 12/27/1976, § 7]
1.Â
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 such receipt.
2.Â
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 the
Court of Common Pleas of Allegheny County, Pennsylvania, as in other
cases provided.
3.Â
The tax collector, or his duly authorized agents, 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 has been made, to ascertain the tax due. Every such taxpayer,
or supposed taxpayer, is hereby directed and required to give to the
tax collector or his authorized agent, the means, facilities and opportunity
for such examinations and investigations as are hereby authorized.
[Ord. 1261, 12/27/1976, § 8]
1.Â
All taxes imposed by this Part, together with the penalties imposed
under this Part, shall be recoverable by suit at the instance of the
tax collector as other debts of like amount are recoverable.
2.Â
If for any reason the tax is not paid when due, interest at the rate
of 6% per annum on the amount of said tax, and an additional penalty
of 1/2 of 1% of the amount of the unpaid tax for each month or fraction
thereof during which the tax remains unpaid shall be added and collected.
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 the interest and penalties herein imposed.
[Ord. 1261, 12/27/1976, § 9; as amended by Ord.
1726, 10/14/1991, § 24-409; and by Ord. 2288, 4/12/2010]
Whoever makes a false or untrue statement on his return or who
refuses to permit inspection of the books, records or accounts in
his custody or control of any business, when the right to make such
inspection by the tax collector, or his duly authorized agent, is
requested, and whoever fails or refuses to file a return required
to be filed by this Part, and whoever fails or refuses to procure
a mercantile license when so required under this Part, or fails to
keep his license conspicuously posted at his place of business as
required herein, upon conviction thereof, shall be sentenced to pay
a fine of not more than $600 plus costs and, in default of payment
of said fine and costs, to a term of imprisonment not to exceed 30
days. Each day that a violation of this Part continues shall constitutes
shall constitute a separate offense.
[Ord. 1261, 12/27/1976, § 10]
1.Â
Nothing contained in this Part shall be construed to empower the
Township of Ross to levy and collect the taxes hereby imposed on any
person, business, or any portion of any business not within the taxing
power of the Township of Ross, under the Constitution of the United
States and the laws and the Constitution of the Commonwealth of Pennsylvania.
2.Â
If the tax or any portion thereof, imposed upon any person under
the provisions of this Part shall be 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 tax or the
validity of the tax so imposed upon other persons as herein provided.
[Ord. 1261, 12/27/1976, § 11]
The tax collector is hereby authorized to accept payment under
protest of the amount of mercantile tax claimed by the Township of
Ross in any case where the taxpayer disputes the validity or amount
of the Township's claim for the tax. If it is thereafter judicially
determined by a court of competent jurisdiction that the Township
of Ross has been overpaid, the amount of the overpayment shall be
refunded to the taxpayer.
