[Ord. 1-1970, 6/12/1970, § I]
This Part shall be known as the "Wholesale and Retail Mercantile
Tax Ordinance." The provisions hereof shall become effective the first
day of July, 1970.
[Ord. 1-1970, 6/12/1970, § II]
The provisions of the Local Tax Enabling Act referred to in § 24-201, above, are incorporated herein by reference, in all matters and provisions pertaining to wholesale and retail mercantile tax.
[Ord. 1-1970, 6/12/1970, §§ III]
1.
COLLECTOR
GROSS VOLUME OF BUSINESS or WHOLE VOLUME OF BUSINESS
PERSON
PROPRIETOR
RETAIL DEALER or RETAIL VENDOR
TAX YEAR
TAXPAYER
TOWNSHIP
WHOLESALE DEALER or WHOLESALE VENDOR
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:
The appointed collector of the Board of Supervisors of Canton
Township.
Includes both cash and credit transactions.
Any individual, partnership, limited partnership, association
or corporation.
An operator of a restaurant or other place where food, drink
and refreshments are sold or served.
Any person in the Township of Canton who is a dealer in or
vendor of goods, wares and merchandise who is not a wholesale dealer
or vendor. The terms "persons," "wholesale dealer," "wholesale vendor,"
"retail dealer" and "retail vendor" shall not include non-profit corporations
organized for religious, charitable or educational purposes, any 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.
July 1, 1970, to December 31, 1970, and each succeeding calendar
year thereafter.
Any person, wholesale dealer, wholesale vendor, retail dealer
or retail vendor, or proprietor transacting business in Canton Township.
The Township of Canton, Washington County, Pennsylvania.
Any person in the Township of Canton who sells to dealers
in, or vendors of, goods, wares and merchandise and to no other persons.
2.
The singular shall include the plural, and the masculine shall include
the feminine and neuter.
[Ord. 1-1970, 6/12/1970, § IV]
There is hereby imposed for the period of the tax year beginning
July 1, 1970, to December 31, 1970, a tax for general revenue purposes
in the amount of 1/2 mill on each dollar of the whole volume of business
transacted in the Township by wholesale dealers in goods, wares and
merchandise; in the amount of 3/4 mills on each dollar of the gross
business transacted in the Township by retail dealers in goods, wares
and merchandise; and in the amount of 3/4 mills on each dollar of
business transacted by proprietors of restaurants and other places
where food, drink and refreshments are sold or served.
[Ord. 1-1970, 6/12/1970, § V]
1.
Annual Return and Payment. Each taxpayer shall, on or before July
31, 1970, make and file with the Collector a declaration of his estimated
gross volume of business during the tax year and may elect to pay
to the Collector the total amount of estimated tax due thereon at
a discount of 2%. On or before January 31, 1971, the taxpayer shall
make and file a final return showing the amount of gross volume of
business during the tax year, the total amount of tax due thereon
and the total amount of the tax paid thereon. At the time of filing
the final return the taxpayer shall pay the balance of any tax due
or shall make demand for refund, or credit in the case of overpayment.
The forms for filing said declarations and returns may be procured
from the Collector.
2.
Quarterly Return and Payment. Each taxpayer within the Township shall,
on or before July 31, 1970, make and file with the Collector a declaration
of his estimated gross business during the tax year, and pay to the
Collector in two quarterly installments, the tax due thereon as follows:
The first installment at the time of filing the declaration, the second
installment on or before October 31, 1970; and on or before January
31, 1971, the taxpayer shall make and file a final return showing
the amount of gross volume of business during the tax year, the total
amount of tax due thereon and the total amount of the tax paid thereon.
At the time of filing the final return the taxpayer shall pay the
balance of any tax due or shall make demand for refund, or credit
in the case of overpayment. In succeeding calendar years, said quarterly
declarations together with payment of estimated tax shall be filed
on or before January 31, April 30, July 31 and October 31 and the
final return on the 31st day of January of the year following.
The forms for filing the above declarations and returns may
be procured from the Collector.
3.
Any taxpayer who first anticipates a gross volume of business after
July 31, 1970, shall make and file the declaration hereinabove required,
on or before the next installment due date, and pay the quarterly
installment then due, and similarly for each remaining quarter of
the taxable year.
[Ord. 1-1970, 6/12/1970, § VI]
The Collector shall collect and receive the taxes, interest,
fines and penalties imposed by this Part, and shall maintain records
showing the amounts received and the dates such amounts were received.
The Collector shall prescribe and issue all forms necessary for the
administration of the tax and may adopt and enforce regulations relating
to any matter pertaining to the administration of this Part including,
but not limited to, requirements for production of evidence and records,
and provisions for the examination and correction of returns. The
Collector may examine the records of any taxpayer or supposed taxpayer
in order to ascertain the tax due or verify the accuracy of any return.
Every taxpayer or supposed taxpayer shall give the Collector all means,
facilities and opportunity for the examination hereby authorized.
[Ord. 1-1970, 6/12/1970, § VII]
The Collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this Part and unpaid.
If for any reason, any tax is not paid when due, interest at the rate
of 6% per year on the amount of unpaid tax and an additional penalty
of 1/2% of the amount of unpaid tax, for each month or fraction of
month during which the tax remains unpaid, shall be added and collected.
Whenever suit is brought for the recovery of unpaid tax, the taxpayer
shall, in addition, be liable for the costs of collection as well
as for interest and penalties. The Collector may accept payment under
protest of the tax claimed by the Township in any case where any person
disputes the Township's claim for the tax. If a court of competent
jurisdiction thereafter decides that there has been overpayment to
the Collector, the Collector shall refund the amount of the overpayment
to the person who paid under protest.
[Ord. 1-1970, 6/12/1970, § VIII; as amended by
Ord. 2-2002, 5/15/2002, § 1]
1.
Enforcement Notice.
A.
If it appears to the Township that a violation of this Part has occurred,
the Township shall initiate enforcement proceedings by sending an
enforcement notice as provided in this section.
B.
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel and to any other person requested in
writing by the owner of record.
C.
An enforcement notice shall state at least the following:
(1)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(2)
The location of the violation and, if applicable, the property
in violation.
(3)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this Part.
(4)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(5)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(6)
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
2.
Enforcement Remedies.
A.
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this Part shall, upon
being found liable therefor in a civil enforcement proceeding commenced
by the Township, pay a judgement of not more than $600 plus all court
costs, including reasonable attorney fees incurred by the Township
as a result thereof. No judgment shall commence or be imposed, levied
or payable until the date of the determination of a violation by the
Magisterial District Justice. If the defendant neither pays nor timely
appeals the judgement, the Township may enforce the judgment pursuant
to the applicable rules of civil procedure. 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.
[Amended at time of adoption of Code]
B.
Nothing contained in this section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this section.
C.
Magisterial District Justices shall have initial jurisdiction over
proceedings brought under this section.
[Amended at time of adoption of Code]
[Ord. 1-1970, 6/12/1970, § IX]
The tax imposed by this Part shall not apply:
1.
To any person as to whom it is beyond the legal power of the Township
to impose the tax herein provided for under the Constitution of the
United States and the Constitution and laws of the Commonwealth of
Pennsylvania.
2.
To institutions
or organizations operated for public, religious, educational or charitable
purposes, to institutions or organizations not organized or operated
for private profit, or to trusts and foundations established for any
of the said purposes.
3.
To 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 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.
