[Adopted 9-13-1983 by Ord. No. 14-1983]
The following words and phrases, when used in this article,
shall have the following meanings ascribed to them:
Includes both cash and credit transactions.
Does not include:
The dollar volume of business derived from the resale of goods,
wares and merchandise taken by any dealer as a trade-in or as a part
payment for other goods, wares or merchandise, except to the extent
that the resale price exceeds the trade-in allowance.
The dollar value of business attributable to sales taxes and
excise taxes, including liquid fuel taxes, the amounts of which are
shown in the sale price of any article and which are in fact paid
by the dealer or manufacturer of the article to the Commonwealth of
Pennsylvania or the United States of America.
That period of time beginning the first day of January, and
ending the 31st day of December of each year.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
A person or agency properly appointed by resolution of the
Borough Council to collect the tax imposed by this article.
PERSONAny individual, partnership, limited partnership, association or corporation.
WHOLESALE DEALER or WHOLESALE VENDORAny person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons.
RETAIL DEALER or RETAIL VENDORAny person who is a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor.
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 association
organized for such purposes; clubs; agencies with the government of
the United States or 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.
The Borough of Plymouth hereby imposes an annual mercantile
license tax in the manner and at the rates hereinafter set forth.
Beginning on the first day of January of each year and for the
balance of the calendar year, every person desiring to continue to
engage in or hereafter to begin or engage in the business of 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, whether or not the same are incidental to some
other business or occupation, shall on or before the first day of
January of each year procure a mercantile license for his place of
business or, if more than one, for each of his places of business
in the Borough of Plymouth from the Mercantile Tax Collector as required
by law. Such license shall be conspicuously posted at the place of
business of every such person at all times.
Every person engaged in any of the following occupations or
businesses in the Borough of Plymouth shall pay an annual mercantile
license tax for the calendar year at the rates herein set forth.
A.
Wholesale vendors or dealers in goods, wares or merchandise, at the
rate of one mill on each dollar of the volume of the annual gross
business transacted by them or at the rate of $1 per $1,000 of gross
volume of 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, at the rate of 1 1/2 mills on
each dollar of the volume of the annual gross business transacted
by them or at the rate of $1.50 per $1,000 of gross volume of business.
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 annual gross
wholesale business transacted by them and 1 1/2 mills on each
dollar of the volume of the annual gross retail business transacted
by them.
D.
Each person engaged in a business temporary, seasonal or itinerant
by its nature, at the rate of 1 1/2 mills on each dollar of gross
volume of business, as that term is herein defined, transacted within
the territorial limits of the Borough of Plymouth during the licensed
year.
A.
Every person subject to the payment of tax hereby imposed who has
commenced his business at least one year prior to the beginning of
the licensed year shall compute his annual gross volume of business
upon the actual gross amount of business transacted by him during
the preceding calendar year.
B.
Every person subject to the payment of tax hereby imposed who has
commenced or who commences his business less than one full year prior
to the beginning of the licensed year shall compute his annual gross
volume of business for such licensed year upon the gross volume of
business transacted by him during the first month in the business
multiplied by 12.
C.
Every person subject to the payment of a tax hereby imposed who commences
his business subsequent to the beginning of the licensed year shall
compute his annual gross volume of business for such licensed year
upon the gross volume of business transacted by him during the first
month of his engaging in business multiplied by the number of months
he engaged in business in such licensed year.
D.
Every person subject to the payment of a 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 licensed year.
E.
The Mercantile Tax Collector is hereby authorized to accept payment,
under protest, of the amount of mercantile tax claimed by the Borough
of Plymouth in any case where the taxpayer disputes the validity or
amount of the Borough of Plymouth's claim for tax; if it is thereafter
judicially determined by a court of competent jurisdiction that the
Borough of Plymouth has been overpaid, the amount of the overpayment
shall be refunded to the taxpayer. The provisions of this subsection
shall be applicable to cases in which the facts are similar to those
in a case litigated in a court of competent jurisdiction.
A.
Every return shall be made upon a form furnished by the Mercantile
Tax Collector. Every person making a return shall certify the correctness
thereof by affidavit.
B.
Every person subject to the tax imposed by this article who commenced
his business at least one full year prior to the beginning of any
licensed year shall, on or before the 15th day of March of each year,
file with the Mercantile 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 the tax due.
C.
Every person subject to the tax imposed by this article who has commenced
his business less than one full year prior to the beginning of any
licensed year shall, on or before the 15th day of March of each year,
file with the Mercantile Tax Collector a return, setting forth his
name, his business, business address and such other 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.
D.
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of any licensed year shall, within
40 days from the date of commencing such business, file a return with
the Mercantile 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 his
first month of business and the amount of the tax due.
E.
Every person subject to the payment of tax imposed by this article
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 Mercantile Tax Collector, setting forth his
name, his business address and such information as may be necessary
in arriving at the actual gross amount of business transacted by him
during such period and the amount of tax due.
At the time of filing the return, the person making the same
shall pay the amount of tax shown as due thereon to the Mercantile
Tax Collector.
A.
It shall be the duty of the Mercantile Tax Collector to collect and
receive the taxes, fines and penalties imposed by this article. It
shall also be his duty to keep the records showing the amount received
by him from each person paying the tax and the date of each receipt.
B.
The Mercantile 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 manner pertaining to the administration and enforcement
of this article, including provisions for the reexamination 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 Mercantile Tax Collector shall have
the right to appeal to a court or courts of competent jurisdiction
as in other cases provided.
C.
The Mercantile 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 Mercantile Tax Collector
the means, facilities and opportunities for such examinations and
investigations as are hereby authorized.
Any information gained by the Mercantile Tax Collector or any
other officer, official, agent or employee of the Borough of Plymouth
as a result of any returns, investigations, hearings or verifications
required or authorized by this article shall be confidential, except
in accordance with proper judicial order or as otherwise provided
by law, and divulgence of any information so gained is hereby declared
to be a violation of this article, which may be punished by dismissal
from office or employment.
A.
The Mercantile Tax Collector may sue for the recovery of taxes imposed
by this article whenever any of said taxes remain due and unpaid.
B.
If for any reason the tax is not paid when due in each year, interest
at the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1% per month of 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 interest and penalties herein imposed.
C.
Whoever fails or refuses to pay any tax required in this article
at the times required under this article shall, upon conviction, be
sentenced to pay a fine of not more than $600, plus costs of prosecution,
and, in default of payment of such fine and costs, shall be imprisoned
at the Luzerne County Prison for a period not exceeding 30 days.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Whoever makes any false or untrue statements on his return or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control when the right to make such
inspection by the Mercantile Tax Collector is requested and whoever
fails or refuses to file a return as required by this article and
whoever fails or refuses to procure a mercantile license when so required
under this article or fails to keep this license conspicuously posted
at his place of business as herein required shall, upon conviction,
be sentenced to pay a fine of not more than $600, plus costs of prosecution
and, in default of payment of such fine and costs, shall be imprisoned
at the Luzerne County Prison for a period not exceeding 30 days.
A.
Nothing contained in this article shall be construed to empower the
Borough of Plymouth 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 Borough of Plymouth under the Constitution
of the United States and the Constitution of the Commonwealth of Pennsylvania.
B.
If the tax, or any portion thereof, imposed upon any person under
the provisions of this article shall be held by any court of competent
jurisdiction to be in violation of the Constitution of the United
States or the Constitution of the Commonwealth of Pennsylvania, the
decision of the court shall not affect or impair the right to impose
a tax if so imposed upon other persons as herein provided.
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
The tax imposed by this article shall be continued from year
to year without reenactment.
