[Adopted 1-18-1984 by Ord. No. 1-1984 (Ch. 139, Art. IV, of the 1987
Code)]
As used in this article, the following terms shall have the
meanings indicated:
Includes both cash and credit transactions.
GROSS VOLUME OF BUSINESSShall not include the dollar volume of business 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.
GROSS VOLUME OF BUSINESSShall not include the dollar value of business attributable to sales taxes and excise taxes, including liquid fuels taxes, the amounts of which are shown in the sale price of any article and which are in fact paid by the dealer or manufacturer of the article to the Commonwealth of Pennsylvania or the United States of America.
That period of time beginning January 1, 1984, and ending
December 31 of each year.
The Mercantile Tax Collector shall be the person or agency
properly appointed by resolution of Borough Council to collect the
tax imposed by this article.
Any individual, partnership, limited partnership, association
or corporation.
Shall not include nonprofit corporations organized for religious,
charitable or educational purposes, any association organized for
such purposes, clubs, 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.
Any person who is a dealer in or vendor of goods, wares and
merchandise who is not a wholesale dealer or vendor.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
The Borough of Larksville hereby imposes an annual mercantile
license tax in the manner and at the rates hereinafter set forth.
Beginning on the first day of January each year and for the
balance of the calendar year, 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 or merchandise, and any
person conducting a restaurant or other place where food, drink or
refreshments are sold, whether or not the same is incidental to some
other business or occupation, shall, on or before the first day of
January each year, procure a mercantile license for his place of business
or, if more than one, for each of his places of business in the Borough
of Larksville, from the Mercantile Tax Collector as required by law.
Such license shall be conspicuously posted at the place of business
of every person at all times.
Every person engaged in any of the following occupations or
business in the Borough of Larksville shall pay an annual mercantile
license tax, for the calendar year, at the rates herein set forth:
A.
Wholesale vendors or dealers in goods, wares and merchandise: at
the rate of one mill on each dollar of the volume of the annual gross
business transacted by him, or at the rate of $1 per $1,000 of gross
volume of business.
B.
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: at the rate of 1 1/2 mills on
each dollar of the volume of the annual gross business transacted
by him, or at the rate of $1.50 per $1,000 of gross volume of business.
C.
Wholesale and retail vendors or dealers in goods, wares and merchandise:
at the rate of one mill on each dollar of the volume of the annual
gross wholesale business transacted by him and 1 1/2 mills on
each dollar of the volume of the annual gross retail business transacted
by him.
D.
Each person engaged in a business, temporary, seasonal or itinerant
by its nature: at the rate of 1 1/2 mills on each dollar of the
gross volume of business, as that term is herein defined, transacted
within the territorial limits of the Borough during each license year.
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one-year prior to the beginning
of the 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.
B.
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 in business multiplied
by 12.
C.
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 he engages in business in such license 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 amount of business transacted by him during the license year.
E.
The Mercantile Tax Collector is hereby authorized to accept payment
under protest of the amount of mercantile tax claimed by the Borough
in any case where the taxpayer disputes the validity or amount of
the Borough's claim for tax. If it is thereafter judicially determined
by a court of competent jurisdiction that the Borough has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer. The
provisions 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.
A.
Every return shall be made upon a form furnished by the Mercantile
Tax Collector. Every person making a return shall certify the correctness
thereof by affidavit.
B.
Every person subject to the tax imposed by this article who commenced
his business at least one full year prior to the beginning of any
license year shall, on or before the 15th day of March of each year,
file with the Mercantile Tax Collector a return setting forth his
name, his 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 the tax due.
C.
Every person subject to the tax imposed by this article who has commenced
his business less than one full year prior to the beginning of any
license year shall, on or before the 15th day of April of each year,
file with the Mercantile Tax Collector a return setting forth his
name, his 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 first month of business and the amount
of the tax due.
[Amended 4-9-1986 by Ord.
No. 2-1986]
D.
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of any license year shall, within
40 days from the date of commencing such business, file a return with
the Mercantile Tax Collector, setting forth his name, his 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.
E.
Every person subject to the payment of the tax imposed by this article
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 Mercantile Tax Collector, setting forth his
name, his 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.
At the time of filing the return, the person making the same
shall pay the amount of tax shown as due thereon to the Mercantile
Tax Collector.
A.
It shall be the duty of the Mercantile Tax Collector to collect and
receive the taxes, fines and penalties imposed by this article. 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.
B.
The Mercantile Tax Collector is hereby charged with the administration
and enforcement of the provisions of this article 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 article, 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 Mercantile Tax Collector shall have
the right to appeal to a court or courts of competent jurisdiction
as in other cases provided.
C.
The Mercantile 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 Mercantile Tax Collector
the means, facilities and opportunity for such examinations and investigations
as are hereby authorized.
Any information gained by the Mercantile Tax Collector, or any
other officer, official, agent or employee of the Borough, as a result
of any returns, investigations, hearings or verifications required
or authorized by this article, 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 article, which may be punished by dismissal from office or
employment.
A.
The Mercantile Tax Collector may sue for the recovery of taxes imposed
by this article whenever any of said taxes remain due and unpaid.
B.
If for any reason the tax is not paid when due in each year, interest
at the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1% per month 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 interest and penalties herein imposed.
C.
Whoever fails or refuses to pay any tax required under this article
at the times required under this article shall, upon conviction, be
sentenced to pay a fine of not more than $300 or be imprisoned at
the Luzerne County Jail for a period not exceeding 30 days, or both.
Whoever makes any false or untrue statements on his return or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control, when the right to make
such inspection by the Mercantile Tax Collector is requested, and
whoever fails or refuses to file a return required by this article
and whoever fails or refuses to procure a mercantile license when
so required under this article or fails to keep his license conspicuously
posted at his place of business as herein required shall, upon conviction,
be sentenced to pay a fine of not more than $300 or be imprisoned
in the Luzerne County Jail for a period not exceeding 30 days, or
both.
Nothing contained in this article shall be construed to empower
the Borough 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 Borough under the Constitution of the United States and
the laws and Constitution of the Commonwealth of Pennsylvania.
