[Ord. 9-1963, 11/4/1963, § 1]
1.
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER or RETAIL VENDOR
TAX COLLECTOR
TEMPORARY, SEASONAL, OR ITINERANT BUSINESS
WHOLESALE DEALER or WHOLESALE VENDOR
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:
Includes both cash and credit transactions but excluding
therefrom 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.
The twelve-month-period corresponding to the fiscal year
of the Township, commencing January 1 of each year.
Any individual, partnership, limited partnership, association,
or corporation.
Any person who is a dealer or vendor of goods, wares, or
merchandise who is not a wholesale dealer or vendor.
The person designated by the Board of Commissioners of the
Township of Baldwin to enforce and administer this Part.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Any person who sells to dealers in, or vendors of, goods,
wares, and merchandise.
2.
The term "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.
[Ord. 9-1963, 11/4/1963, § 2]
The Township hereby imposes an annual tax in the manner and
at the rates hereinafter set forth.
[Ord. 9-1963, 11/4/1963, § 3; as amended by Ord. 179, 1/3/1967, § 1; by Ord. 351, 11/4/1992;
and by Ord. 427, 4/4/2006]
1.
Every person desiring to continue to engage in or hereafter to begin
to engage in the business of a wholesale or retail vendor or dealer
in goods, wares, or merchandise, and any person conducting a restaurant
or other place where food, drink, or refreshments are sold in the
Township, shall, on or before the first day of January in the license
year, or prior to commencing business in the license year, procure
a license for his place of business, or if more than one, for each
of his places of business in the Township, from the Tax Collector,
who shall issue the same upon the payment of a fee in an amount as
established 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.
2.
All temporary, seasonal, or itinerant business shall be required,
at the time a license is procured, to pay a deposit of $5 in good
faith for the payment of said tax. If during said license year the
tax is less than $5, the business shall be reimbursed the difference.
If the amount of the tax is in excess of $5, the balance shall be
due and payable to the Township.
[Ord. 9-1963, 11/4/1963, § 4]
1.
Every person engaging in any of the following occupations or businesses
in the Township shall pay an annual tax at the rate set forth:
A.
Wholesale vendors or dealers in goods, wares, and merchandise, at
the rate of one mill on each dollar of the volume of the annual gross
business transacted by him.
B.
Retail vendors and dealers in goods, wares, and merchandise, and
all persons engaged in conducting restaurants or other places where
food, drink, or refreshments are sold and all persons conducting places
of amusement at the rate of 1 1/2 mills on each dollar of the
volume of the annual gross business transacted by him.
C.
Wholesale and retail vendors or dealers in goods, wares, and merchandise
at the rate of one mill on each dollar of the volume of the annual
gross wholesale business transacted by him.
D.
Every person engaging in any of the following occupations, businesses,
transactions, or privileges in the Township: attorneys at law; auto
repair and body shops; bowling alleys; barbers; beauty salons; beauty
shops; dancing schools; contractors; concrete and cinder block manufacturers
or producers; cleaning, pressing and dyeing establishments; dentists;
doctors; bakeries; engineers; electrical contractors; plastering contractors;
bricklaying contractors; carpenters and carpentry contractors; plumbing
and plumbing and heating contractors; machine shops; processors; printers;
lithographers; painters and painting contractors; shoe repair shops;
tailors; truckers and general haulers; radio and television sales,
service, and repair shops; real estate brokers and insurance agents;
warehousemen; and upholstering shops, shall pay a tax at the rate
of 1 1/2 mills on each dollar of the volume of the annual gross
business transacted by him.
[Ord. 9-1963, 11/4/1963, § 5]
1.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one full year prior to the beginning
of the license year shall compute his annual gross volume of business
upon the actual gross amount of business transacted by him during
the preceding calendar year.
2.
Every person subject to the payment of the tax hereby imposed, who
has commenced business for less than one full year prior to the beginning
of the license year, shall compute his annual gross volume of business
for the license year upon the actual gross volume of business transacted
by him during the month of November of the year of his engaging in
such business multiplied by 12.
3.
Every person subject to the payment of the tax hereby imposed, who
commences his business subsequent to the beginning of the license
year, shall compute his annual gross volume of business for the license
year upon the actual gross volume of business transacted by him during
the first month of his engaging in business, multiplied by the number
of months he engages in business in the license year.
4.
Every person subject to the payment of the tax hereby imposed who
engages in a business, temporary, seasonal, or itinerant by its nature
shall compute his annual gross volume of business upon the actual
gross amount of business transacted by him during the license year.
[Ord. 9-1963, 11/4/1963, § 6; and as amended by Ord.
413, 2/3/2004, § 1]
1.
Every return shall be made upon a form furnished by the Tax Collector.
Every person making a return shall certify the correctness thereof.
2.
Every person subject to the tax imposed by this Part, who has commenced
business at least one full year prior to the beginning of the license
year, shall, on or before the fifteen-day of April following, file
with the Tax Collector a return setting forth his name, his business
and business address, and such other information as may be necessary
in arriving at the actual gross amount of business transacted by him
during the preceding calendar year, and the amount of tax due.
3.
Every person subject to the tax imposed by this Part, who has commenced
his business less than one full year prior to the beginning of the
license year, shall, on or before the 15 day of April following, file
with the Tax Collector a return setting forth his name, his address,
business address and such other information as may be necessary in
arriving at the actual gross amount of business transacted by him
during the month of November of the business year preceding, and the
amount of tax due.
4.
Every person subject to the tax imposed by this Part 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 Tax Collector setting forth his name, his address, his business,
and such information as may be necessary in arriving at the actual
gross amount of business transacted by him during the first month
of business and the amount of tax due.
5.
Every person subject to the payment of the tax imposed by this Part
who engages in a business, temporary, seasonal, or itinerant by its
nature, shall, within seven days from the day he completes such business,
file a return with the Tax Collector setting forth his name, 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 the
period and the amount of the tax due.
[Ord. 9-1963, 11/4/1963, § 7]
At the time of filing the return, the person making the same
shall pay the amount of tax shown as due thereon to the Tax Collector.
[Ord. 9-1963, 11/4/1963, § 8]
1.
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines, and penalties imposed by this Part. 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 receipt.
2.
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this Part and is hereby empowered to prescribed,
adopt, promulgate, and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of the Part,
including provision for the re-examination and correction of returns
and payments alleged or found to be incorrect or as to which an overpayment
is claimed or found to have occurred. Any person aggrieved by any
decision of the Tax Collector shall have the right to appeal to the
Court of Common Pleas as in other cases provided.
3.
The Tax Collector is hereby authorize 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.
[Ord. 9-1963, 11/4/1963, § 9]
The Tax Collector shall receive as compensation for the collection
of all taxes and penalties herein imposed, 5% of all accounts collected
under the terms and provisions of this Part.
[Ord. 9-1963, 11/4/1963, § 10]
1.
The Tax Collector may sue for the recovery of taxes due and unpaid
under this Part.
2.
If for any reason the tax is not paid when due, interest at the rate
of 6% per annum on the amount of said tax and an additional penalty
of 1% on the amount of the unpaid tax for each month or fraction thereof
during which the tax remains unpaid shall be added 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 and penalties herein imposed.
[Ord. 9-1963, 11/4/1963, § 11; as amended by Ord. 427, 4/4/2006]
Whoever makes any false or untrue statement on his return or
who refuses 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 Part and whoever fails or
refuses to procure a license when so required under this Part, or
fails to keep his license conspicuously poste dat his place of business,
as required herein, shall, upon conviction thereof, shall be sentenced
to pay a fine of not more than $600 plus costs and, in default of
payment of said fine and costs, to a term of imprisonment not to exceed
30 days. Each day that a violation of this Part continues shall constitute
a separate offense.
[Ord. 9-1963, 11/4/1963, § 13]
This Part and the taxes levied thereunder are adopted under
the authority of the Act of December 31, 1965, P.L. 1257, as amended.
