The following words and phrases, when used in this article,
shall have the following meanings ascribed to them:
GROSS VOLUME OF BUSINESS
A.
Includes both cash and credit transactions.
B.
Does not include:
(1)
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.
(2)
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.
LICENSED YEAR
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)]
MERCANTILE TAX COLLECTOR
A person or agency properly appointed by resolution of the
Borough Council to collect the tax imposed by this article.
PERSON; WHOLESALE DEALER OR WHOLESALE VENDOR; RETAIL DEALER
OR RETAIL VENDOR
A.
PERSONAny individual, partnership, limited partnership, association or corporation.
D.
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.
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.
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.
[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.
[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.