This article shall be known and may be cited as the "Mercantile Tax Ordinance of the Township of Spring."
[Adopted 11-28-2011 by Ord. No. 385 (Ch. XXIX, Part 8, of the 2013 Code of Ordinances)]
A. MERCANTILE TAX COLLECTOR PERSON RETAIL DEALER TAX YEAR TAXPAYER TEMPORARY, SEASONAL OR ITINERANT BUSINESS TOWNSHIP WHOLE VOLUME OF BUSINESS WHOLESALE AND RETAIL DEALER WHOLESALE DEALER
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:
The officer appointed by the Township to collect the tax covered under this article.
Any individual, partnership, limited partnership, association, firm, corporation or other entity engaging in business. As used in § 408-61, the term "Person" shall include the partners, members and/or officers of a business entity.
Any person who is a dealer in, or vendor of, goods, wares and merchandise who is not a Wholesale Dealer or a Wholesale and Retail Dealer as herein defined.
The Township fiscal year period from January 1 to December 31, inclusive, and, because this article shall continue in force from year to year on a Township fiscal year basis without annual reenactment, each and every successive Township fiscal year thereafter.
Any person subject to this Mercantile Tax Ordinance.
Any business that is conducted at one location for less than 60 consecutive calendar days.
The Township of Spring, Berks County, Pennsylvania.
The money or money's worth received by any Wholesale Dealer, Retail Dealer, Wholesale and Retail Dealer or proprietor of any restaurant or other place where food, drink and refreshments are served, in, or by reason of, the sale of goods, wares and merchandise, including in every case cash, credits and, except as herein provided, property of any kind or nature, without deduction therefrom on account of the cost of the property sold, the cost of materials, labor and services expended, interest, discounts, other taxes paid and other expenses; but not including the dollar volume of business transacted by Wholesale Dealers, Retail Dealers and Wholesale and Retail Dealers derived from the resale of goods, wares and merchandise taken by any such dealer as a trade-in or as part payment for other goods, wares and merchandise, except to the extent that the re-sale price exceeds the trade-in allowance.
Any person who sells to dealers in, or vendors of, goods, wares and merchandise and to other Persons.
Any person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other Persons.
B.
The terms PERSON, WHOLESALE DEALER, RETAIL DEALER and WHOLESALE AND RETAIL DEALER shall not include nonprofit corporations or associations organized for religious, charitable or educational purposes, social or civic groups, 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.
C.
When any of the foregoing terms are used in this article, the singular shall include the plural and the masculine shall include the feminine and neuter.
A.
For the second half of Township fiscal year 1983, i.e., from July 1, 1983, to December 31, 1983, and annually on the Township fiscal year basis thereafter, the Township hereby imposes a tax on each dollar of the Whole Volume of Business transacted in the Township by Wholesale Dealers, Retail Dealers, wholesale and retail dealers and proprietors of restaurants or other places where food, drink and refreshments are served, regardless or whether such Person, dealer or proprietor shall maintain a place of business within the Township, at the rates and at the times hereinafter set forth. The Township further directs that annual tax return filings and payments of tax shall be made as hereinafter set forth.
B.
Beginning January 1, 2012, and for each Tax Year thereafter, the Tax Year shall be a calendar year, January 1 through December 31, inclusive. To effect the transition from fiscal year, quarterly filing, to calendar year filing, the immediate prior fiscal year, July 1, 2010, through June 30, 2011, shall end on June 30, 2011. Each Taxpayer shall file a tax return for the tax quarter July 1, 2011, through September 30, 2011, and shall pay all taxes due on Whole Volume of Business in said quarter, on or before October 31, 2011. Each Taxpayer shall file a tax return for the tax quarter October 1, 2011, through December 31, 2011, and pay all taxes due on Whole Volume of Business in said quarter, on or before January 31, 2012. Beginning January 1, 2012, and for each Tax Year thereafter, each Taxpayer shall file an annual tax return on April 15 of each year as provided in this article.
Every Person engaging in any of the following occupations or businesses in the Township, regardless of whether such Person maintains a place of business within the Township of Spring, Berks County, Pennsylvania, shall pay in the manner hereinafter provided, an annual tax on each dollar of the Whole Volume of Business transacted in the Township by such Person, for the second half of Township fiscal year 1983, i.e., from July 1, 1983, to December 31, 1983, and annually thereafter on the Township fiscal year basis, at the following rates:
A.
Wholesale Dealers in goods, wares and merchandise at the rate of one mil on each dollar of the annual Whole Volume of Business transacted by them;
B.
Retail Dealers in goods, wares and merchandise and proprietors of restaurants or other places where food, drink and refreshments are served, at the rate of 1 1/2 mils on each dollar of the annual Whole Volume of Business transacted by them; and
C.
Wholesale and Retail Dealers in goods, wares and merchandise at the rate of one mil on each dollar of the annual whole volume of wholesale business transacted by them and at the rate of 1 1/2 mils on each dollar of the annual whole volume of retail business transacted by them.
A.
Every Person subject to the tax hereby imposed, who has commenced business at least a full year prior to the beginning of a Tax Year shall compute the estimated Whole Volume of Business for that Tax Year upon the actual gross amount of business transacted by such Person during the 12 months preceding.
B.
Every Person subject to the tax hereby imposed who has commenced business less than one year prior to the beginning of a Tax Year shall compute the estimated Whole Volume of Business for that Tax Year by multiplying by 12 the monthly average of the actual gross amount of business transacted during the months engaged in business prior to January 1.
C.
Every Person subject to the tax hereby imposed who commences business subsequent to the beginning of a Tax Year shall compute the estimated Whole Volume of Business for that Tax Year upon the actual gross amount of business transacted during the first month of engaging in business, multiplied by the number of months remaining in the Tax Year.
D.
Every Person subject to the tax hereby imposed, who engages in a business that is temporary, seasonal or itinerant in nature and of a duration not exceeding 60 days, shall compute the annual Whole Volume of Business for the Tax Year upon the actual whole amount of business transacted during the Tax Year.
A.
Every return shall be made upon a form prescribed and furnished by the Mercantile Tax Collector. Every Person making a return shall furnish all information requested therein and certify the correctness thereof.
B.
Beginning with Tax Year 2012 and for each subsequent Tax Year, every Person subject to the tax hereby imposed who has commenced business at least one full year prior to the beginning of the Tax Year shall on or before the 15th day of April following, file with the Mercantile Tax Collector a return setting forth his name, business name and business address and such other information as may be required by the Mercantile Tax Collector to compute the actual gross volume of business transacted during the immediately preceding Tax Year and the amount of tax estimated to be due for the then current Tax Year. Each return shall show the actual Whole Volume of Business transacted by the Taxpayer during the preceding Tax Year, the amount of tax paid previously as an estimate for the preceding Tax Year, the amount of tax, if any, remaining due for the preceding Tax Year, and the amount of estimated tax due for the current Tax Year.
C.
Every Person subject to the tax hereby imposed, who conducts or commences such business less than one year prior to the beginning of the Tax Year shall, on or before the 15th day of April following, file with the Mercantile Tax Collector a return setting forth his name, business name and business address and such other information as may be required by the Mercantile Tax Collector to compute the actual gross volume of business transacted during the immediately preceding Tax Year and the amount of tax estimated to be due for the then current Tax Year. Each return shall show the actual Whole Volume of Business transacted by the Taxpayer during the preceding Tax Year, the amount of tax paid previously as an estimate for the preceding Tax Year, the amount of tax, if any, remaining due for the preceding Tax Year, and the amount of estimated tax due for the current Tax Year.
D.
Every Person subject to the tax hereby imposed, who commences business subsequent to the beginning of the Tax Year shall, within 60 days from the date of commencing such business, file with the Mercantile Tax Collector a return setting forth his name, business name and business address and such other information as may be required by the Mercantile Tax Collector and shall compute and show the amount of tax estimated to be due for the then current Tax Year.
E.
Every Person subject to the tax hereby imposed who engages in a business which is temporary, seasonal or itinerant by its nature and of a duration not exceeding 60 days shall, within seven days from the day of completion of such business, file with the Mercantile Tax Collector a return setting forth his name, business name, business address and such other information as may be required by the Mercantile Tax Collector to compute the actual gross amount of business transacted during such period and the amount of tax due. Each tax return shall show the amount of tax due for the then current Tax Year.
F.
Any person ceasing to do business during the Tax Year shall, within 14 days from the date of ceasing to do business, file a final tax return showing the actual gross volume of business conducted during that portion of the Tax Year in which said Person was actually in business, and pay the tax due as computed thereon.
G.
The burden is hereby imposed upon any person claiming an exemption from the payment or imposition of tax hereby imposed to prove his legal right to such exemption.
A.
At the time of filing the return, each Taxpayer shall pay an estimated tax for the current year and any balance of taxes due for the Tax Year immediately preceding. The estimated tax shall be as calculated as provided above. The balance of tax due for the preceding Tax Year shall be the difference between the amount of tax paid as an estimate for said preceding Tax Year and the amount of the tax finally shown to be due.
B.
All taxes, interest and penalties imposed under the provisions of this article shall be payable to the Mercantile Tax Collector.
A.
It shall be the duty of the Mercantile Tax Collector to collect and receive the taxes, interest, penalties and fines imposed by this article. 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.
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 matter pertaining to the administration and enforcement of this article, including provisions for the re-examination and correction of returns, for payments alleged or found to be incorrect, and for overpayments claimed or found to have occurred.
C.
If the Mercantile Tax Collector is not satisfied with the return made by any Taxpayer or supposed Taxpayer under the provisions of this article, he is hereby authorized and empowered to re-determine 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 is authorized to examine the books, papers and records of any such Person in order to verify the accuracy of any return or payment made under the provisions thereof or to ascertain whether the taxes imposed by this article have been paid; and every such Person is hereby required to submit his books, papers and records to such examination upon request of the Mercantile Tax Collector and to give him or his representative the means, facilities and opportunity for such an examination.
D.
If any Taxpayer or supposed Taxpayer shall neglect or refuse to file any return required by this article, or to pay the tax imposed by this article, or if any person pays less than the correct amount of tax due from him, the Mercantile Tax Collector shall estimate or determine the tax due by such Person and the amount of interest and penalties thereon.
E.
The Mercantile Tax Collector is hereby authorized and directed to make and keep such records and prepare such forms as may be necessary or convenient to carry this article into effect.
A.
All taxes, interest and penalties due and unpaid under this article shall be recovered by the Township in accordance with the provisions of the Local Tax Enabling Act, 1965, December 31, P.L. 1257, as amended from time to time, or as otherwise provided by law.
B.
In the event that the amount of tax paid by any Taxpayer is less than the amount determined to be due from such Taxpayer, interest shall be paid on the difference at the rate of 1/2 of 1% per month or fractional part thereof from the day said tax was due and payable until the day said tax is fully paid. For the purpose of this provision, the tax imposed by this article shall be deemed due and payable on the 15th day of April of the Tax Year; except that in the case of Taxpayers who file returns under § 408-56C of this article, said tax shall be deemed due and payable 60 days from the date of commencing such business and in the case of Taxpayers who file returns under § 408-56D of this article, said tax shall be deemed due and payable seven days from the day such business is completed.
C.
The Mercantile Tax levied pursuant to this article shall be due and payable on the date which the Taxpayer is required to file a tax return as set forth above. All taxes due shall bear interest at the rate of 1 1/2% per month or fractional part of a month, from the day they are due and payable until paid. If any Taxpayer shall neglect or refuse to make any return or payment as required, an additional 10% of the amount of the tax shall be added to the amount due. Where legal action is brought for the recovery of this tax, the Taxpayer shall, in addition to the tax, be responsible and liable for all collection costs, including attorneys' fees.
Any information gained by the Mercantile Tax Collector or any other official or agent of the Township as a result of any returns, investigations or verifications required by this article shall be confidential, except for official purposes and except in accordance with proper judicial order, or as otherwise provided by law.
Any person, or any officer, agent, servant or employee thereof, who shall fail, neglect or refuse to comply with any of the terms or provisions of this article or of any regulations or requirements made pursuant hereto and authorized hereby, or who knowingly makes any false or untrue statement on his return, or who refuses to permit inspection of any books, records or accounts of any person when the right to make such inspection is requested by the Mercantile Tax Collector, or who fails or refuses to file a return required by this article, or who fails or refuses to pay any tax, interest or penalties required by this article, shall, upon conviction thereof before any Magisterial District Judge of Berks County, be sentenced to pay a fine of not more than $300 and costs of prosecution for each offense, and in default of the payment of said fine and costs he shall be imprisoned in the Berks County Prison for a period not exceeding 30 days for each offense. Each and every day that any such offense occurs or continues shall be considered a separate offense. The fine imposed by this section shall be in addition to any other penalty imposed by any other section of this article.
The tax imposed by this article shall be in addition to all other taxes of any kind and nature heretofore or hereafter levied by the Township, Berks County, Pennsylvania, and the tax imposed herein is for general revenue purposes.
Beginning January 1, 2012, and for each Tax Year thereafter, the Tax Year shall be a calendar year, January 1 through December 31. To effect the transition from fiscal year quarterly filing to calendar year annual filing, the immediate prior fiscal quarterly filing, July 1, 2010, through June 30, 2011, shall end on June 30, 2011. Each Taxpayer shall file a tax return for the tax quarter July 1, 2011, through September 30, 2011, and pay all taxes due on gross volume of business in said quarter, on or before October 31, 2011. Each Taxpayer shall file a tax return for the tax quarter October 1, 2011, through December 31, 2011, and pay all taxes due on gross volume of business in said quarter, on or before January 31, 2012. Beginning January 1, 2012, and for each Tax Year thereafter, each Taxpayer shall file an annual return on or before April 15 of each year as provided in this article.
Nothing contained in this article 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 laws and Constitution of the Commonwealth of Pennsylvania.
If the tax, or any portion thereof, imposed 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 of the laws or the Constitution of the Commonwealth of Pennsylvania, as for that Person, the decision of the court shall not affect or impair the Township's right to impose or collect said tax, or the validity of the tax imposed, upon other Persons as herein provided; and if any phrase, clause, section, provision or exclusion contained in this article is held to be invalid, illegal or unconstitutional, the decision of the court shall not affect or impair any of the other provisions of this article, and it is hereby declared to be the legislative intent that this article would have been adopted had such illegal, invalid or unconstitutional word, phrase, clause, section, provision or exclusion not been included herein; and to this and the provisions of this article are hereby declared to be severable.