This article shall be known and may be cited as the "Mercantile
Tax Ordinance."
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.
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.