This article shall be known and may be cited as the "Mercantile
License Tax Ordinance."
For the year 1984 and annually thereafter, the Township of Vanport
imposes a mercantile license tax in the manner and at the rate hereinafter
set forth.
[Amended 12-12-1997 by Ord. No. 281]
Beginning in the year 1984, 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 and merchandise and any
person conducting a restaurant or other place where food, drink or
refreshments are sold, or place of amusement in the Township, shall
on or before the 15th day of February of each license year or prior
to commencing business in any such license year, procure a mercantile
license for his place of business or if more than one, for each of
his places of business, in the office of the Tax Collector who shall
issue the same upon the payment of a fee as set forth from time to
time by resolution of the Board of Commissioners. Such license shall be conspicuously posted at the place
of business or each of the places of business of every such person
at all times.
Every person engaging in any of the following occupations or
businesses in the Township shall pay an annual mercantile license
tax for the year 1984, and annually thereafter, at the rate hereinafter
set forth.
A. Wholesale vendors or dealers in goods, wares and merchandise: one
mill on each dollar of the volume of gross 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 whether or not the same be incidental
to some other business or occupation: 1 1/2 mills on each dollar
of volume of gross business.
C. Wholesale and retail vendors or dealers in goods, wares and merchandise:
one mill of each dollar of the volume of gross wholesale business
and 1 1/2 mills on each dollar of the volume of retail business.
D. All persons conducting places of amusement: 1 1/2 mills on each
dollar volume of gross business.
E. Brokers: one mill of each dollar of the gross commissions earned
in the wholesale sale of goods, wares and merchandise and 1 1/2
mills of each dollar of the gross commissions earned in the retail
sale of goods, wares and merchandise.
Payment of the tax imposed by this article shall be made quarterly
and shall be due upon the last day of the month next succeeding the
quarter for which the same is due and owing.
[Amended 12-12-1997 by Ord. No. 281]
Whoever makes any false or untrue statement on his return, or
who refused to permit the inspection of the books, records or accounts
of any business in his custody or control when the right to make such
inspection by the Tax Collector is requested and whoever fails or
refuses to file a return required by this article shall, upon conviction
before any District Justice, be sentenced to pay a fine of not more
than $600 for each offense and, in default of payment of said fine,
be imprisoned in Beaver County Jail for a period not exceeding 30
days for each offense.
Nothing contained in this article shall be construed to empower
the Township of Vanport 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 Township of Vanport under the Constitution
of the United States and the laws and Constitution of the Commonwealth
of Pennsylvania.
The Tax Collector is hereby authorized to accept payment under
protest of the amount of tax claimed by the Township in any case where
the taxpayer disputes the validity or amount of the Township's
claim for tax. If it is hereafter judicially determined by a court
of competent jurisdiction that the Township has been overpaid, the
amount of the overpayment shall be refunded to the taxpayer.
The provisions of this article shall become effective January
1, 1984, and shall remain in effect thereafter from year to year on
a calendar-year basis.