[Adopted 12-15-1972 by Ord. No. 2297; amended in its entirety 11-7-2012 by Ord. No. 3005]
This article shall be known and may be cited as the "Mercantile
Tax Ordinance."
A.
COLLECTOR
DEPARTMENT
LICENSE YEAR
OFF-STREET RETAIL SALES
PEDDLING
PERSON
RETAIL DEALER or RETAIL VENDOR
SOLICITING
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
TOWNSHIP
WHOLE VOLUME OF BUSINESS
WHOLESALE AND RETAIL DEALER or WHOLESALE AND RETAIL VENDOR
WHOLESALE DEALER or WHOLESALE VENDOR
The following words and phrases, when used in this article, shall
have the meanings ascribed to them in this section unless the context
clearly indicates a different meaning:
The Finance Director of Upper Darby Township or his designee.
The Finance Department of Upper Darby Township.
The twelve-month period beginning the first day of April
in each and every year and ending on the last day of March in the
next year.
A temporary, seasonal or itinerant business involving the
sale of any goods, wares or merchandise by any individual, partnership,
association or corporation or by any agent thereof at a site located
on private property and rented from or owned by any other individual,
partnership, association or corporation when the goods, wares or merchandise
are not being sold or exhibited by the proprietor in connection with
the proprietor's existing business being conducted upon the same premises
for which the off-street site is already being used.
A temporary, seasonal or itinerant business involving the
selling or offering for sale of any goods, wares, merchandise or service
for immediate delivery upon any of the streets or sidewalks or from
house to house within Upper Darby Township.
Any individual, partnership, limited partnership, association,
corporation, trust or other legally recognizable entity, except such
as are wholly exempt from taxation under the act of December 31, 1965,
P.L. 1257, as amended. Persons exempted from taxation under this article
shall include agencies of the Government of the United States or of
the Commonwealth of Pennsylvania or political subdivisions thereof
and nonprofit corporations or associations organized solely and exclusively
for religious, educational or charitable purposes and not conducting
any regular or established business competing commercially with any
person subject to the tax imposed by this article.
Any person who is a dealer in, or a vendor of, goods, wares
and merchandise, who is not a wholesale dealer or vender, or a wholesale
and retail dealer or vendor, as hereinafter defined.
A temporary, seasonal or itinerant business involving the
seeking or taking of contracts or orders for any goods, wares, merchandise
or service for future delivery, or for subscriptions or contributions,
or seeking or disseminating information upon any of the streets or
sidewalks or from house to house within Upper Darby Township.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Upper Darby Township.
Includes any and all cash, credit and trade-in transactions,
but shall not include 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.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
B.
The terms "person," "retail dealer or retail vendor," "temporary,
seasonal or itinerant business," "wholesale dealer or wholesale vendor"
and "wholesale and retail dealer or wholesale and retail vendor,"
defined in this section, shall not include nonprofit corporations
or associations organized solely and exclusively for religious, educational
or charitable purposes and not conducting any regular or established
business competing commercially with any person subject to the tax
imposed by this article, agencies of the Government of the United
States or of the Commonwealth of Pennsylvania, or any persons vending
or disposing of articles of his own manufacture for shipment or delivery
from the place of the manufacture thereof, or any farmer vending or
disposing of his own produce, or other transaction exempted by law.
C.
When any of the foregoing terms are used in this article, the singular
shall include the plural and the masculine shall include the feminine
and neuter.
For the license year beginning every April 1, every person desiring
to continue to engage in or hereafter to begin to engage in, either
regularly or on a temporary, occasional or itinerant basis, the business
of wholesale or retail, or wholesale and retail, vendor or dealer,
or as a peddler, solicitor or off-street retail seller of goods, wares
and merchandise, and any person operating a restaurant or other place
where food, drink or refreshments are sold in the Township shall,
on or before the first day of April of each license year, or prior
to commencing business in any such license year, apply for and procure
a mercantile license for his place of business, or if more than one,
for each of his places of business in the Township. Application shall
be made to the Collector or his designee and shall be accompanied
by payment of a fee in the amount of $20 for a wholesale, retail or
restaurant license and $20 for a wholesale and retail license for
each place of business, or if more than one, for each places of business
in the Township for such license year. Each application for a license
shall be signed by the applicant, if a natural person, and in the
case of an association or partnership, by a member or partner thereof,
and in the case of a corporation, by an officer thereof. Such licenses
shall not be assignable and shall be conspicuously posted at any place
of business or each of the places of business of every such person
at all times. In the case of loss, defacement or destruction of any
license, the person to whom the license was issued shall apply to
the Collector for a new license, for which a fee of $20 shall be charged.
A tax to provide revenue for general Township purposes is hereby
levied, assessed and imposed upon every person engaging in any of
the following occupations or businesses in the Township at the rate
hereinafter set forth, and such persons shall pay a mercantile license
tax for each license year at the rate specified below, subject to
the exemptions hereinafter set forth:
A.
Wholesale vendors or dealers in goods, wares and merchandise of every
kind shall pay a tax at the rate of one mill on each dollar of the
whole volume of business transacted during the license year;
B.
Retail vendors or dealers in goods, wares and merchandise of every
kind and all persons engaged in conducting restaurants or other places
where food, drink or refreshments are sold shall pay a tax at the
rate of 1 1/2 mills on each dollar of the whole volume of business
transacted during the license year; and
C.
Wholesale and retail vendors or dealers in goods, wares and merchandise
of every kind shall pay a tax at the rate of one mill on each dollar
of the whole volume of wholesale business transacted and 1 1/2
mills on each dollar of the whole volume of retail business transacted
during the license year.
A.
Every person subject to the payment of the tax hereby imposed, who
has commenced his business at least a full year prior to the first
day of the license year, shall compute the whole volume of business
upon the actual gross amount of business transacted by him during
the 12 months preceding the first day of the license year.
B.
Every person subject to the payment of the tax hereby imposed, who
has commenced his business less than one full year prior to the first
day of the license year, shall compute the whole volume of business
by multiplying by 12 the monthly average of the actual gross amount
of business transacted by him during the months he was engaged in
business prior to the first day of the license year.
C.
Every person subject to the payment of the tax hereby imposed, who
commences his business subsequent to the first day of the license
year, shall compute the whole volume of business for the license year
upon the gross amount of business, multiplied by the number of months
remaining in the license year.
D.
Every person subject to the payment of the tax hereby imposed, who
engages in business which is temporary, seasonal or itinerant by its
nature or constitutes off-street retail sales, shall compute the whole
volume of business upon the actual gross amount of business transacted
by him during the license year.
E.
Final computation. On or before June 15 of each year, every person
subject to the tax hereby imposed shall make a return to the Collector
or his designee of the actual whole volume of business transacted
by the taxpayer during the period for which the taxpayer is subject
to the tax.
A.
Every return, as hereinafter required by this section, shall be made
upon a form furnished by the Collector. Every person filing such a
return shall certify the correctness thereof under the penalties of
perjury.
B.
First return.
(1)
Every person subject to the tax imposed by this article who has commenced
his business at least one full year prior to the beginning of the
license year shall, on or before the 15th day of June following, file
with the Collector a return setting forth taxpayer's name, the name
of his business and business address, and such other information as
may be necessary to compute the actual whole volume of business transacted
by him during the license year and the amount of tax estimated to
be due.
(2)
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 the
license year shall, on or before the 15th day of June following, file
with the Collector a return setting forth the taxpayer's name, the
name of the business, business address, and such other information
as may be necessary to compute the actual whole volume of business
transacted by him during the license year and the amount of tax estimated
to be due.
(3)
Every person subject to the tax imposed by this article 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 Collector setting forth taxpayer's name, the name of his business
and business address, and such information as may be necessary to
compute the actually whole volume of business transacted by him during
the license year and the amount of tax estimated to be due.
(4)
Every person subject to the payment of the tax imposed by this article,
who engages in a business which is temporary, seasonal or itinerant
by its nature, or which constitutes off-street retail sales, shall
within seven days from the day he completes such business file a first
and final return with the Collector setting forth the taxpayer's name,
the name of 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 the tax due.
A.
At the time of filing the first return, the taxpayer shall pay the
amount of the tax estimated to be due.
B.
At the time of the filing of the final return, if the full amount
of the tax due by the taxpayer for the license year has not been paid,
the taxpayer shall pay the remaining balance of the tax which will
be the difference between the amount of the tax paid at the time of
making the first return on the estimated computation and the amount
of the tax finally shown to be due.
C.
At the time of application for a mercantile license, every person subject to the payment of tax imposed by this article who engages in a business which is temporary, seasonal or itinerant by its nature, or which constitutes off-street retail sales, shall pay an estimated mercantile tax deposit in the amount of $20. The taxpayer shall pay the remaining balance of the tax due or receive a refund of any overpayment at the time of filing of his final return as provided by § 489-15C herein.
A.
It shall be the duty of the Collector to collect and receive the
fees, taxes, fines and penalties imposed by this article. It shall
also be his duty to keep a record showing the amount of the tax received
by him and the date of payment. A receipt shall be given to the person
paying the tax.
B.
If the Collector is not satisfied with the return and payment of
tax made by any taxpayer or supposed taxpayer under the provisions
of this article, he is hereby authorized and empowered to make a determination
of the tax due by such person, based upon the facts contained in the
return or upon any information within his possession or that shall
come into his possession, and for this purpose, the Collector, his
deputy or his agent are authorized to examine the books, papers and
records of any such person to verify the accuracy of any return or
payment made under the provisions thereof or to ascertain whether
the taxes imposed by this article have been paid. The Collector is
hereby authorized and directed to make and keep such records, prepare
such forms, and take such other measures as may be necessary or convenient
to carry this article into effect, and may, in his discretion, require
reasonable deposits be made by licensees who engage in a business,
temporary, seasonal or itinerant by its nature.
C.
If any taxpayer or supposed taxpayer shall neglect or refuse to make
any return and payment of tax required by this article, or if, as
a result of any investigation by the Collector, a return is found
to be incorrect, the Collector shall estimate the tax due by such
person and determine the amount due by the taxpayer for taxes, penalties
and interest thereon.
D.
The burden is hereby imposed upon any person, firm or corporation
claiming an exemption from the payment of the tax hereby imposed to
convince the Collector of his legal right to such exemption.
E.
If the final return of the taxpayer shows an overpayment of the tax
by reason of the fact that the whole volume of business as stated
in the estimated computation was less than actual whole volume of
business for the year or by reason of the fact that the taxpayer did
not continue to engage in business throughout the year, the Collector
shall refund to the taxpayer the amount of such overpayment, which
shall be the difference between the amount of tax paid upon the filing
of the first return and the amount of the tax finally shown to be
due.
All taxes due and unpaid under this article shall be recoverable
by the Township Solicitor as other debts due the Township are now
by law recoverable. Where suit is brought for the recovery of this
tax or other appropriate remedy undertaken by the Township, the taxpayer
shall, in addition, be responsible and liable for the costs of collection,
including legal fees and all other costs incurred in collection.
All taxes due under this article shall bear interest at the
rate of 1/2% of 0.5% per month or fractional part of a month from
the day they are due and payable until paid. If any taxpayer shall
neglect or refuse to make any return or payment as herein required,
a penalty equal to an additional 10% of the amount of the tax shall
be added by the Collector and collected.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of Upper Darby Township for the use and benefit of Upper Darby Township.
Nothing contained in this article shall be construed to empower
the Township to levy and collect the taxes hereby imposed upon any
person or any business, or any portion of any business, that under
the Constitution of the United States or the Constitution and laws
of the Commonwealth of Pennsylvania is not within the taxing power
of the Township.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
This article shall be enforced by the filing of a civil complaint
or by such other means as may be provided by the Pennsylvania Rules
of Civil Procedure. Any person, firm or corporation who violates any
building, housing, property maintenance, health, fire or public safety
code shall, upon being found liable in a civil proceeding, be ordered
to pay a penalty of not more than $1,000, plus the costs of prosecution,
plus all Township attorneys' fees incurred in the prosecution of the
civil case. Any person, firm or corporation who violates any other
ordinance shall, upon being found liable in a civil proceeding, be
ordered to pay a penalty of not more than $600, plus the costs of
prosecution, plus all Township attorneys' fees incurred in the prosecution
of the civil case. Each day that a violation continues shall constitute
a separate violation of this article. Each subsection of this article
that is violated shall constitute a separate violation of this article.
