This article shall be known as the "Business
Privilege Tax and Mercantile Tax Ordinance."
As used in this article, the following terms
shall have the meanings indicated, unless the context clearly indicates
a different meaning:
BUSINESSES, TRADES, OCCUPATIONS AND PROFESSIONS
All businesses, trades, occupations and professions in which
there is offered any service or services to the general public or
a limited number thereof, including, without limitation, those enterprises
engaged in by hotel operators, motel operators, office building operators,
apartment and rooming house operators, parking lot and garage operators,
warehouse operators, lessors of tangible personal property, social
workers, consultants, teachers, nurses, therapists, physicians and
surgeons, osteopaths, podiatrists, dentists, lawyers, engineers, architects,
chemists, certified public accountants, public accountants, funeral
directors, promoters, factories, manufacturers' representatives, agents,
brokers, advertising and public relations agencies, real estate brokers,
insurance brokers and agents, cable television operators, vending
machine operators, barbershop operators and beauty shop operators,
cleaning, pressing and dyeing establishment operators, laundry operators,
shoe repair shop operators, tailors, upholsterers, electrical, plastering,
bricklaying, carpentry, heat, ventilating, plumbing and painting contractors
engaged in the class of heavy building or other construction of any
kind or in the alteration, maintenance or repair thereof, repairers
of electrical, electronic and automotive machinery and equipment or
other machinery and equipment and other wares and merchandise and
other businesses, trades, occupations and professions in which there
is offered any service or services to the general public or a limited
number thereof.
COLLECTOR
The Director of the Department of Finance of the Township
of East Norriton and/or any Township-designated agent.
DEPARTMENT
The Department of Finance of the Township of East Norriton.
GROSS RECEIPTS
The gross amount of cash, credit or property of any kind
or nature received in both cash and credit transactions allocable
or attributable to the Township by reason of any sale made, service
rendered (including labor and any materials employed in or becoming
part of the service) or commercial or business transactions in connection
with any business, trade, occupation or profession.
OPERATOR
Includes both the owner of a hotel, motel, office and/or
residential apartment building, parking lot, garage or warehouse and
any person the owner may engage for hire to supervise the operation
of such hotel, motel, office and/or residential apartment building,
parking lot, garage or warehouse.
PERSON
Any individual, partnership, limited partnership, association,
corporation, trust or other legally recognized or recognizable entity,
except such as are wholly exempt from taxation under the Act of December
31, 1965, P.L. 1257, as amended.
RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in or a vendor of goods, wares
and merchandise who is not a wholesale dealer or vendor, or a wholesale
and retail dealer or vendor as herein defined.
SERVICE
Any act or instance of helping or benefiting another for
a consideration.
For the tax year beginning January 1, 1987,
and for each tax year thereafter, every person desiring to continue
to engage in or hereafter to begin to engage in a business, trade,
occupation or profession at a place of business in the Township shall,
on or before the 15th day of April of the tax year or prior to commencing
business in such tax year, make application for registration for each
place of business in the Township, and if such person has no place
of business within the Township, then such person shall apply for
one registration with the collector. Such registration shall be made
by the completion of an application furnished by the collector and
the payment of a fee of $10 for each place of business. Each application
for registration shall be signed by the applicant, if an actual person,
and in the case of an association or a partnership, by a member or
partner thereof, and in the case of a corporation, by an officer thereof,
or by the authorized person of any other legal entity. Each applicant
shall receive a certificate of registration from the collector, which
shall not be assignable. Those persons subject to both the business
privilege tax and the mercantile tax hereunder need only obtain one
certificate of registration for each place of business. In case of
loss, defacement or destruction of any certificate, the person to
whom the certificate was issued shall apply to the collector for a
new certificate, for which a fee of $10 shall be charged. Such certificate
shall be conspicuously posted at each place of business in the Township
at all times.
The following tax rates shall be applicable
to businesses, trades, occupations and professions in the Township.
A. Imposition of mercantile tax.
(1) Wholesale vendors. Wholesale vendors or dealers in
goods, wares and merchandise of every kind shall be taxed at the rate
of one mill on each dollar of gross receipts of business transacted
by him during the tax year.
(2) Retail vendors. Retail vendors or dealers of goods,
wares and merchandise of every kind and all persons engaged in conducting
restaurants or other places where food, drink or refreshments are
sold shall be taxed at the rate of 1 1/2 mills on each dollar
of gross receipts of business transacted by him during the tax year.
(3) Wholesale and retail vendors. Wholesale and retail
vendors or dealers in goods, wares and merchandise of every kind shall
be taxed at the rate of one mill on each dollar of the gross volume
of wholesale business transacted by him and 1 1/2 mills on each
dollar of the gross receipts of retail business transacted by him
during the tax year.
(4) Resale. The tax imposed by this section shall not
apply to the dollar volume of annual 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 a partial payment for other
goods, wares and merchandise, except to the extent that the resale
price exceeds the trade-in allowance.
B. Imposition of business privilege tax. Every person engaged in the offering of services to the general public as defined in §
182-41 above and subject to the tax imposed by this article shall be taxed at the rate of 1 1/2 mills on each dollar of gross receipts.
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 not within
taxing power of the Township under the Constitution of the United
States and the Constitution and laws of the Commonwealth of Pennsylvania.
[Amended 12-19-1988 by Ord. No. 274]
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 shall, upon conviction
before a District Justice, be sentenced to pay a fine not to exceed
$600 and costs of prosecution for each offense, to be collected as
other fines and costs are now by law collectible, or imprisonment
not exceeding 90 days, if the amount of said fine and costs shall
not be paid. The fine imposed by this section shall be in addition
to any other penalty imposed by any other section of this article.
Each day on which such person violates this article will be considered
as a separate offense and punishable as provided herein.