[Ord. 103, 2/13/1979, § 1]
This Part is enacted pursuant to the authority contained in
the Act of Assembly (No. 511), approved December 31, 1965, as amended,
53 P.S. § 6901 et seq., and shall be known as the "Old Lycoming
Township Mercantile License Tax Ordinance."
[Ord. 103, 2/13/1979, § 2]
1. The following words and phrases, when used in this Part, shall have
the meaning ascribed to them in this section unless the context clearly
indicates a different meaning:
BUSINESS TRANSACTIONS WITHIN THE TOWNSHIP
The receipts from any transaction shall be considered as
business taking place within the Township if any event forming a part
of the transaction occurs within the Township.
GROSS RECEIPTS
Cash, credits, property of any kind or nature, received in
or allocable or attributable to the Township from any retail dealer,
retail vendor, wholesale dealer or wholesale vendor by reason of any
sale made, including resales of goods, wares or merchandise taken
by a dealer as trade in or as part payment for other goods, wares
or merchandise, or services rendered, or commercial or business transaction
had within the Township, without deduction therefrom on account of
the cost of property sold, materials used, labor, service or other
cost, interest or discount paid or any other expense.
"Gross receipts" excludes:
A.
The amount of any allowance made for goods, wares or merchandise
taken by a dealer as a trade in or as part payment for other goods,
wares and merchandise in the usual and ordinary course of his business.
B.
Receipts by dealers from sales to other dealers in the same
line where the dealer transfers title or possession at the same price
for which he acquired the goods, wares or merchandise.
C.
Receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer, outside the limits of the Township and not for the purpose of evading payment of this tax and those receipts which the Township is prohibited from taxing by law. Such receipts shall be segregated as set forth in §
24-506.
D.
The first $1,000 of such receipts.
LICENSE TAX OFFICER
The person authorized to collect the taxes imposed hereby
and to enforce the provisions of this Part. The license tax officer
shall be designated or redesignated by a Township resolution duly
passed.
LICENSE YEAR
The twelve-month period beginning the first day of January
of the filing year, except that any person who regularly keeps books
on a fiscal year basis and files Federal tax returns on such fiscal
year basis, may use that period as the taxable year.
PERSON
Every natural person, partnership, association, corporation,
estate, trust or other form of organization. Whenever used in any
clause prescribing and imposing a penalty, the term "person," as applied
to an association, shall mean the members thereof, as applied to an
estate or trust shall mean the fiduciary thereof, and as applied to
a corporation and unincorporated association shall mean the officers
thereof.
RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares or
merchandise other than a wholesale dealer, wholesale vendor or broker.
2. The terms defined in this section shall not include the following:
persons subject to the business privilege tax on its entire gross
receipts or to the extent of that portion of its gross receipts which
may be subject to the business privilege tax; a wage earner, agencies
or political subdivisions of the government of the United States or
the Commonwealth of Pennsylvania; nonprofit corporations or associations
not conducting any regular cr established business competing commercially
with any other person subject to the tax hereby imposed; any public
utility; or any person disposing of merchandise of his own growth,
production or manufacture.
[Ord. 103, 2/13/1979, § 3]
For the fiscal year of 1979, the Township of Old Lycoming hereby
imposes an annual mercantile license tax, and for each year thereafter
without annual re-enactment. The tax shall be calculated on a calendar
or fiscal year basis in the manner and at the rates hereinafter set
forth. Except as herein provided, such tax shall be in addition to
any other tax levied and collected under any existing resolution of
the Williamsport Area School District. This Part is enacted under
the authority of the act of December 31, 1965, P.L. 1257, as amended,
known as the "Local Tax Enabling Act," 53 P.S. § 6901 et
seq.
[Ord. 103, 2/13/1979, § 4]
1. Imposition of Tax; Continuance. For the license year beginning January
1, 1979, and each license year thereafter, the Township hereby imposes
an annual mercantile license tax and registration requirements in
the manner and at the fees and rates hereinafter set forth. Such tax
shall continue in force on a license year basis, without annual re-enactment,
unless the rate of the tax is subsequently changed.
2. Registration Required; Application. Each person desiring to continue
to engage in or hereafter to begin to engage in business as a retail
vendor of goods, wares or merchandise, or in the business of conducting
a restaurant or other place where food, drink or refreshments are
sold shall, on or before the first day of the license year, or prior
to commencing business in the 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 Township, from the license tax officer, who shall
issue the same. A separate license shall be required for each type
of business conducted on the same premises. Such license shall be
conspicuously posted at each place of business of every such person
at all times.
3. Rate of Tax.
A. Wholesale vendors or dealers in goods, wares or merchandise shall
be taxed at the rate of one-half of one mill on each dollar of the
gross receipts of the business.
B. Retail vendors or dealers in goods, wares and merchandise, all persons
engaged in conducting restaurants or other places where foods, drink
or refreshments are sold, whether or not the same are incidental to
some other business or occupation shall be taxed at the rate of 3/4
of one mill on each dollar of the gross receipts of the business.
C. Wholesale and retail vendors or dealers in goods, wares and merchandise
shall be taxed at the rate of 1/2 of one mill on each dollar of the
gross receipts of the wholesale business and at the rate of 3/4 of
one mill on each dollar of the gross receipts of the retail business.
[Ord. 103, 2/13/1979, § 5]
If any person conducts a business at more than one location
in the Township, then for the purpose of this Part, the business conducted
at each location shall be considered and assessed as a separate and
independent business, and shall be subject to registration and mercantile
tax as herein provided.
[Ord. 103, 2/13/1979, § 6]
1. Every person subject to the tax hereby imposed who has commenced
his business at least one full year prior to the beginning of the
license year shall determine his gross receipts for the license year
from his actual gross receipts for the preceding year, or for the
last fully completed fiscal year.
2. 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 any license year, shall compute his annual
gross receipts for such license year by dividing his actual gross
receipts by the number of months in business and multiplying by 12.
3. Every person subject to the tax hereby imposed who commences his
business subsequent to the beginning of the license year shall determine
his gross receipts for the license year by multiplying his actual
gross receipts for the first month he engages in business by the number
of months he engages in business for the license year.
4. Where a receipt in its entirety cannot be subjected to the tax imposed
by this Part by reason of the provisions of the Constitution of the
United States, or any other provisions of law, including the exemptions
within this Part, the license tax officer 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 in the Township shall be taxed hereunder.
The license tax officer 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 to the total property
or assets of the taxpayer wherever owned and situated, or any other
method or methods of calculation other than the foregoing, calculated
to effect a fair and proper allocation. The rules and regulations
established shall be in writing and a copy filed with the Secretary
of the Township.
5. Every person who ceases to carry on a business during any tax year
after having paid the mercantile license tax for the entire year shall,
upon making proper application to the license tax officer, be entitled
to receive a refund of the pro-rata amount of the tax paid based upon
the period of time he was not in business during the license year.
In the event that a person who discontinues business during any tax
year does so before payment of his tax becomes due for such tax year,
he shall be permitted to apportion his tax for such tax year and shall
pay an amount to be computed by multiplying his gross receipts for
the preceding full calendar year by a fraction whose numerator shall
be the number of months such person was in business during the tax
year and whose denominator shall be 12.
6. Every person subject to the tax hereby imposed who engages in a business
temporary, seasonal or itinerant in nature shall determine his gross
receipts for the license year from his actual gross receipts for the
license year.
[Ord. 103, 2/13/1979, § 7]
1. Every return shall be made upon a form prescribed by the license
tax officer. Every person making a return shall certify the correctness
thereof.
2. Every person subject to the tax hereby imposed who had commenced
his business at least one full year prior to the beginning of the
license year, shall, on or before April 15 of the license year, file
with the license tax officer a return setting forth his name, his
business and business address and such other information as may be
required by the license tax officer in order to determine his actual
gross receipts for the preceding calendar or fiscal year and the amount
of the tax due.
3. Every person subject to the tax hereby imposed who had commenced
his business less than one full year prior to the beginning of the
license year, shall, on or before April 15 of the license year, file
with the license tax officer a return setting forth his name, his
business and business address and such other information as may be
required by the license tax officer in order to determine his actual
gross receipts for the preceding calendar or fiscal year and the amount
of tax due.
4. Every person subject to the tax hereby imposed 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 license tax officer setting forth his name, his business and business
address and such other information as may be required by the license
tax officer in order to determine his actual gross receipts for his
first month of business and the amount of tax due.
5. Every person subject to the tax hereby imposed who engages in a business
temporary, seasonal or itinerant in nature shall, within seven days
from the date he completes such business, file with the license tax
officer a return setting forth his name, his business and business
address and such other information as may be required by the license
tax officer in order to determine his actual gross receipts for the
period he engages in business during the license year and the amount
of the tax due.
[Ord. 103, 2/13/1979, § 8]
1. At the time of filing a return the person making the same shall pay
the amount of tax shown as due thereof to the license tax officer.
2. All taxes, interest and penalties imposed under the provisions of
this Part shall be payable to the license tax officer who, upon payment
of the tax imposed, together with any interest and penalties due thereon,
shall give to the person paying the same a receipt therefor.
[Ord. 103, 2/13/1979, § 9]
1. The license tax officer is hereby charged with the administration
and enforcement of the provisions of this Part 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 Part. Said rules and regulations shall be in writing and a
copy filed with the Secretary of the Township.
2. If the license tax officer is not satisfied with the return made
by any taxpayer or supposed taxpayer, or if any taxpayer or supposed
taxpayer shall neglect or refuse to file any return required by this
Part, the license tax officer is hereby authorized and empowered to
determine or redetermine 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 he or
his representative or any duly authorized tax examiner of the Township
is authorized to examine any books, papers and records of any such
person in order to verify the accuracy of any return or payment made
under the provisions hereof, or to ascertain whether the taxes imposed
by this Part have been paid; and every such person is hereby required
to submit his books, papers and records to such examination upon request
of the license tax officer and to give him or his representative or
any duly authorized tax examiner of the Township or his representative
the means, facilities and opportunity for such examination. The license
tax officer is hereby authorized and directed to make and keep such
records and prepare such forms as may be necessary or convenient to
carry this Part into effect and may, in his discretion, require reasonable
deposits to be made by licensees who engage in a business, temporary,
seasonal or itinerant by its nature to secure payment of the tax imposed
by this Part to the Township.
3. If any taxpayer or supposed taxpayer shall neglect or refuse to file
any return required by this Part, or, pay the tax imposed by this
Part, or if any person pays less than the correct amount of the tax
due from him, the license tax officer may estimate or determine the
tax due by such person and the amount of interest and penalties thereon.
4. Any taxpayer aggrieved by any determination, estimate or redetermination
by the license tax officer may appeal such decision within 30 days
to the appeal board, the establishment of which is provided for hereinafter.
[Ord. 103, 2/13/1979, § 10]
The Board of Supervisors of Old Lycoming Township shall from
time to time establish by separate resolution a Board of Appeals,
which may be a separate board for the Old Lycoming Township alone
or may be a combined board for the Williamsport Area School District
and for the Township of Old Lycoming, to hear appeals in any cases
where a taxpayer may dispute the validity or amount of the Township's
claim for tax under this Part. The membership, powers, duties and
procedures of and before such appeal board shall be such as may be
provided for in the resolution establishing said appeal board.
[Ord. 103, 2/13/1979, § 11]
1. All taxes, interest and penalties due and unpaid under this Part,
shall be recoverable by the Township Solicitor as other debts due
the Township are now by law recoverable.
2. All taxes due under this Part shall bear interest at the rate of
1/2% per month, or fractional part thereof, from the day they are
due and payable until paid.
3. If any taxpayer neglects or refuses to make any return or payment
as herein required, a penalty of 10% of the amount of tax due shall
be added by the license tax officer and collected by him.
[Ord. 103, 2/13/1979, § 12]
All taxes, interest and penalties collected or received under
the provisions of this Part shall be paid unto the Treasurer of Old
Lycoming Township for the use and benefit of the Township.
[Ord. 103, 2/13/1979, § 13]
Nothing contained in this Part shall be construed to empower
the Township to levy and collect the taxes hereby imposed on any person
or any business, or any portion of any business, trade, occupation
or profession not within the taxing power of the Township under the
Constitution of the United States and the Constitution and the laws
of the Commonwealth of Pennsylvania.