[Adopted 5-12-1969 by Ord. No. 69-6 (Ch. 24, Part 2, of the 1988 Code of Ordinances)]
This article shall be known as the "Wholesale and Retail Mercantile Tax Ordinance." The provisions hereof shall become effective the first day of July, 1969.
The provisions of the Local Tax Enabling Act, Act of 1965, P.L. 1257, No. 511,[1] are incorporated herein by reference, in all matters and provisions pertaining to wholesale and retail mercantile tax.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
The following words and phrases, when used in this article shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
COLLECTOR
The appointed Collector of the Board of Supervisors of North Franklin Township.
GROSS VOLUME OF BUSINESS or WHOLE VOLUME OF BUSINESS
Includes both cash and credit transactions.
PERSON
Any individual, partnership, limited partnership, association or corporation.
PROPRIETOR
An operator of a restaurant or other place where food, drink and refreshments are sold or served.
RETAIL DEALER or RETAIL VENDOR
Any person in the Township of North Franklin who is a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor.
TAX YEAR
July 1, 1969, to December 31, 1969, and each succeeding calendar year thereafter.
TAXPAYER
Any person, wholesale dealer, wholesale vendor, retail dealer or retail vendor, or proprietor transacting business in North Franklin Township.
TOWNSHIP
The Township of North Franklin, Washington County, Pennsylvania.
WHOLESALE DEALER or WHOLESALE VENDOR
Any person in the Township of North Franklin who sells to dealers in or vendors of goods, wares and merchandise, and to not other persons.
B. 
The terms "person," "wholesale dealer," "wholesale vendor," "retail dealer," and "retail vendor" shall not include nonprofit corporations organized for religious, charitable or educational purposes, any associations organized for such 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.
[Amended 2-23-1988 by Ord. No. 1-88]
A. 
All businesses operating within the limits of the Township of North Franklin shall obtain a license annually from the Township Secretary and pay such license fee as shall be established by resolution of the Board of Supervisors.
B. 
There is hereby imposed for the period of the tax year beginning July 1, 1969, to December 31, 1969, and each succeeding calendar year thereafter, a tax for general revenue purposes in the amount of one mill on each dollar of the whole volume of business transacted in the Township by wholesale dealers in goods, wares and merchandise, in the amount of 1 1/2 mills on each dollar of the gross business transacted in the Township by retail dealers in goods, wares and merchandise, and in the amount of 1 1/2 mills on each dollar of business transacted by proprietors of restaurants and other places where food, drink and refreshments are sold or served.
A. 
Annual return and payment. Each taxpayer shall, on or before July 31, 1969, make and file with the Collector a declaration of his estimated gross volume of business during the tax year and may elect to pay to the Collector the total amount of estimated tax due thereon at a discount of 2%. On or before January 31, 1970, the taxpayer shall make and file a final return showing the amount of gross volume of business during the tax year, the total amount of tax due thereon and the total amount of the tax paid thereon. At the time of filing the final return, the taxpayer shall pay the balance of any tax due or shall make demand for refund or credit in the case of overpayment. The forms for filing said declarations and returns may be procured from the Collector.
B. 
Quarterly return and payment.
(1) 
Each taxpayer within the Township shall, on or before July 31, 1969, make and file with the Collector a declaration of his estimated gross business during this tax year, and pay to the Collector, in two quarterly installments, the tax due thereon as follows: the first installment at the time of filing the declaration, the second installment on or before October 31, 1969; and on or before January 31, 1970, the taxpayer shall make and file a return showing the amount of gross volume of business during the tax year, the total amount of tax due thereon and the total amount of the tax paid thereon. At the time of filing the final return, the taxpayer shall pay the balance of any tax due or shall make demand for refund or credit in the case of overpayment. In succeeding calendar years, said quarterly declarations together with payment of estimated tax shall be filed on or before January 31, April 30, July 31 and October 31 and the final return on the 31st day of January of the year following.
(2) 
The forms for filing the above declarations and returns may be procured from the Collector.
C. 
Any taxpayer who first anticipates a gross volume of business after July 31, 1969, shall make and file the declaration hereinabove required on or before the next installment due date, and pay the quarterly installment then due, and similarly for each remaining quarter of the taxable year.
The Collector shall collect and receive the taxes, interest, fines and penalties imposed by this article, and shall maintain records showing the amounts received and the dates such amounts were received. The Collector shall prescribe and issue all forms necessary for the administration of the tax and may adopt and enforce regulations relating to the matter pertaining to the administration of this article, including, but not limited to, requirements for production of evidence and records, and provisions for the examination and correction of returns. The collector may examine the records of any taxpayer or supposed taxpayer in order to ascertain the tax due or verify the accuracy of any return. Every taxpayer or supposed taxpayer shall give the Collector all means, facilities and opportunity for the examinations hereby authorized.
The Collector shall collect, by suit or otherwise, all taxes, interest, costs, fines and penalties due under this article and unpaid. If, for any reason, any tax is not paid when due, interest at the rate of 6% per year on the amount of unpaid tax and an additional penalty of 1/2 of 1% of the amount of unpaid tax for each month or fraction of month during which the tax remains unpaid shall be added and collected. Whenever suit is brought for the recovery of unpaid tax, the taxpayer shall, in addition, be liable for the costs of collection as well as for interest and penalties. The Collector may accept payment under protest of the tax claimed by the Township in any case where any person disputes the Township's claim for the tax. If a court of competent jurisdiction thereafter decides that there has been overpayment to the Collector, the Collector shall refund the amount of the overpayment to the person who paid under protest.
[Amended 2-23-1988 by Ord. No. 1-88]
Any person, firm or corporation who shall violate any provision of this article shall, upon conviction thereof, be sentenced to pay a fine of not more than $300, and/or to imprisonment for a term not to exceed 90 days. Every day that a violation of this article continues shall constitute a separate offense.
The tax imposed by this article shall not apply:
A. 
To any person as to whom it is beyond the legal power of the Township to impose the tax herein provided for under the Constitution of the United States and the Constitution and laws of the Commonwealth of Pennsylvania.
B. 
To institutions or organizations operated for public, religious, educational or charitable purposes, to institutions or organizations not organized or operated for private profit, or to trusts and foundations established for any of the said purposes.
C. 
To 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 as trade-in allowance.