[Adopted 11-21-1983 by Ord. No. 236]
This article shall be known and may be cited as the "Mercantile License Tax Ordinance."
A. 
The following words and phrases when used in this article shall have the meaning ascribed to them in this section unless the context clearly indicates a different meaning:
BROKER
Any merchandising broker, factor or commission merchant, but shall not include any stockbroker, bill broker, note broker, exchange broker, real estate broker or agent or pawnbroker.
GROSS BUSINESS
Includes both cash and credit transactions.
PERSON
Any natural person, partnership, unincorporated association or corporation, whether for profit or otherwise. Whenever used in any provision prescribing a fine or penalty, the word "person," as applied to partnerships, shall mean the partners thereof and as applied to corporations or to unincorporated associations shall mean the officers thereof.
PLACE OF AMUSEMENT
Any place indoors or outdoors where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any amusement, entertainment, exhibition, contest, recreation, including among other places, theatres, opera houses, motion picture houses, amusement parks, studios, arenas, baseball or football parks or fields, skating rinks, circus or carnival tents or grounds, fairgrounds, bowling alleys, billiard or pool rooms, shuffle board rooms, nine- or ten-pin alleys, riding academies, golf courses, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges, electronic game arcades and other like places. The term does not include any exhibitions, amusement, performances or contests conducted by a nonprofit corporation or association organized for religious, charitable or educational purposes.
RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor.
TAX COLLECTOR
The person duly elected as Treasurer of the Township of Vanport or such person as may be appointed by the Board of Township Commissioners to collect the tax herein levied.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive days.
TOWNSHIP
The Township of Vanport.
WHOLESALE DEALER OR WHOLESALE VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise who is not a wholesale dealer or vendor.
B. 
"Person," wholesale dealer," "wholesale vendor," "retail dealer" and "retail vendor" shall not include nonprofit corporations or associations organized for religious, charitable or educational 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.
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.[1] 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.
[1]
Editor's Note: The Fee Schedule is on file in the Township offices.
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.
A. 
Every person subject to the payment of the tax hereby imposed shall compute his gross volume of business upon the actual gross amount of business transacted by him during the calendar year.
B. 
Gross volume of business shall not include the dollar volume of business covering the resale of goods, wares or merchandise taken by a 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.
C. 
Method of allocation for nonexempt portions.
(1) 
Where the gross volume of business in its entirety cannot be subjected to the tax imposed by this article by reason of the provisions of the Constitution of the United States or any other provision of law, including the exemptions within this article, the Tax Collector shall establish rules and regulations and methods of allocation and evaluation so that only that part of such receipt which is properly attributable and allocable to the doing of business within the Township of Vanport shall be taxed hereunder.
(2) 
The Tax Collector may make such allocation with due regard to the nature of the business concerned on the basis of millage division of the receipt according to the number of jurisdictions in which it may be taxed, the ratio of the value of the property or assets of the taxpayer owned and situated in the Township of Vanport to the total property or assets of the taxpayer wherever owned or situated, or by any other method or methods of calculation other than the foregoing, calculated to effect a fair and proper allocation.
(3) 
Every person who ceases to carry on a business during any tax year shall be required to pay the tax imposed by this article only for the portion of the year during which such business operates based upon the gross volume of business for the period from the beginning of the calendar year until said business was terminated.
D. 
Persons engaged in temporary, seasonal or itinerant businesses shall pay tax upon the actual gross volume of business during the period they were engaged in such business.
A. 
Returns shall be made on a form furnished by the Tax Collector and every person making a return shall certify as to the corrections thereof.
B. 
Such returns shall be filed with the Tax Collector with each quarterly installment of tax as hereinafter required. It shall show the gross volume of business from January 1 through March 31, April 1 through June 30, July 1 through September 30 and October 1 through December 31, as the case may be, and shall calculate the amount of tax due.
C. 
Every person subject to the payment of the tax imposed by this article who engaged in a business, temporary, seasonal, or itinerant by its nature, shall within seven days from the day of completion of such business file a return with the Tax Collector setting forth his name, his business, his business address and the amount of his actual gross volume of business during such temporary, seasonal or itinerant business and all other information as may be necessary in arriving at the actual gross volume of business during the tax period and shall calculate the amount of tax due.
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.
A. 
It shall be the duty of the 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 such payments and the quarterly period for which said payment is made.
B. 
The 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 provision for the reexamination and correction of return and payments alleged or found to be incorrect or as to which an overpayment is claimed or found to have occurred and to make refunds where necessary. Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to court as in other cases provided.
C. 
The Tax Collector is hereby authorized to compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge of such receipts.
D. 
The 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 Tax Collector the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
A. 
The Tax Collector may sue for the recovery of taxes due and unpaid under this article by suit brought before any District Justice or before the Court of Common Pleas of Beaver County.
B. 
If for any reason the tax is not paid when due in each year, interest at the rate of 6% per annum, payable at the rate of 1/2 on 1% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains due and unpaid shall be added thereto 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 the interest therein imposed.
A. 
All taxes and interest collected or received under this article shall be paid by the Tax Collector to the Township of Vanport.
B. 
The Tax Collector shall furnish to the Township of Vanport at the time he makes payment of taxes collected under this article a list of the businesses making returns and the amount of taxes collected from each.
C. 
Exoneration for any tax may be granted by the Board of Township Commissioners to the Tax Collector in accordance with the laws governing collection of other taxes.
[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.