This article shall be known and may be cited
as the "Mercantile License Tax Ordinance."
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:
GROSS VOLUME OF BUSINESS
The gross consideration credited or received for or on account
of sales made, rentals and/or services rendered, subject only to the
following allowable deductions and exemptions:
A.
The dollar volume of business transacted by
wholesale or retail dealers derived from the resale of goods, wares
and merchandise taken by any dealer as trade-in or as part payment
for other goods, wares and extent that the resale price exceeds the
trade-in allowance.
B.
Refunds, credits or allowances given by a taxpayer
to a purchaser on account of defects in goods, wares or merchandise
sold or on account of goods, wares or merchandise returned.
C.
Any commissions paid by a broker to another
broker on account of a purchase or sales contract initiated, executed
or cleared with such other broker.
D.
Bad debts where the deduction is also taken
in the same year for federal income taxation purposes.
E.
Taxes collected as agent for the United States
of America, Commonwealth of Pennsylvania, County of York of the Township
of Springettsbury.
LICENSE YEAR
The twelve-month period beginning the first day of January,
in each and every year.
PERSON
Any individual, partnership, limited partnership, association
or corporation. Whenever used in any section prescribing and imposing
a penalty, the term "person" as applied to partnerships, shall mean
the partners thereof and as applied to corporation and unincorporated
associations shall mean the officers thereof.
PERSON, WHOLESALE DEALER, WHOLESALE VENDOR, RETAIL DEALER and
RETAIL VENDOR
Shall not include nonprofit corporation organized for religious,
charitable or educational purposes and 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.
TAX COLLECTOR
The person, public employee, public agency or private agency
designated by resolution of the Springettsbury Township Board of Supervisors
to collect and administer the tax imposed by this article.
TOWNSHIP
Springettsbury Township, York County, Pennsylvania, and all
of the area within its corporate limits.
For each license year, Springettsbury Township
hereby imposes an annual mercantile license tax in the manner and
the rates hereinafter set forth.
Every person desiring to continue to engage
in or hereafter to begin to engage in the business of wholesale or
retail vendor or dealer in goods, wares and merchandise and any person
conducting a restaurant or other place where food, drink or refreshments
are sold, whether or not the same be incidental to some other business
or occupation in Springettsbury Township for each license year or
prior to commencing business during each license year, procure a mercantile
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 as
required by law. Such license shall be conspicuously posted at the
place of business or each of the places of business of every person
at all times.
Every person engaged in any of the following
occupations or business in the Township shall pay an annual mercantile
license tax for each license year thereafter beginning on January
1, at the rate set forth:
A. Wholesale vendors or dealers in goods, wares and merchandise
at the rate of 3/4 of a mill on each dollar of the volume of the annual
gross volume of business transacted by him.
B. Retail vendors or dealers in goods, wares and merchandise
and all persons engaged in conducting restaurants or other places
where food, drink or refreshment are sold, whether or not the same
be incidental to some other business or occupation at the rate of
1 1/2 mills on each dollar of the volume of the annual gross
volume of business transacted by him.
C. Wholesale and retail vendors or dealers in goods,
wares and merchandise at the rate of 3/4 of a mill on each dollar
of the volume of the annual gross wholesale volume of business transacted
by him and 1 1/2 mills on each dollar of the volume of the annual
gross retail volume of business transacted by him.
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.
Any information gained by the Tax Collector
or any other officer, official, agent or employee of the Township
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 punishable by dismissal
from office or employment.