[Adopted 12-9-1970 by Ord. No. 278, approved 12-9-1970]
[Revised 7-8-1975 by Ord.
No. 305]
This article shall be known and may be cited as the "Mercantile
Tax Ordinance" and is enacted under the authority of the Local Tax
Enabling Act of 1965, Act No. 511, P.L. 1257, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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:
Any individual, partnership, limited partnership, association
or corporation (except such as are wholly exempt from taxation under
the Act of Assembly No. 511, as amended).
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons.
Any person who is a dealer in or a vendor of goods, wares
and merchandise and who is not a wholesale dealer or vendor or a wholesale
and retail dealer or vendor as hereinafter defined.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to other persons.
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NOTE: The terms defined above shall not include nonprofit corporations
or associations organized for religious, charitable or educational
purposes, agencies of the government of the United States or of the
Commonwealth of Pennsylvania, nor any person vending or disposing
of articles of his own manufacture for shipment or delivery away from
the place of the manufacture thereof, nor any farmer vending or disposing
of his own produce, nor other transaction exempted by law.
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The twelve-month period beginning the first day of January
1971 and each calendar year thereafter.
Includes both cash and credit transactions and trade-in transactions
as provided by law.
That person appointed by the Borough Council of West Conshohocken.
[Amended 12-30-1970 by Ord. No. 280, approved 12-30-1970]
Any business that is conducted at one location for less than
60 consecutive calendar days.
The Borough of West Conshohocken.
[Amended 2-10-2004 by Ord. No. 04-05, approved 2-10-2004]
For the license year beginning January 1, 1971, and each license
year thereafter, every person desiring to continue to engage in or
hereafter to begin to engage in the business of wholesale or retail,
or wholesale and retail, vendor or dealer in goods, wares and merchandise,
and any person conducting a restaurant or other place where food,
drink or refreshment is sold in the Borough, shall on or before the
31st day of March, and each license year thereafter, or prior to commencing
business in any such year, apply for and procure a mercantile license
for his place of business or, if more than one, for each of his places
of business in the Borough, from the collector, who shall issue the
same upon payment of a fee of $10 for a wholesale or retail or for
a wholesale and retail license for his place of business in the Borough
for such license year. Each applicant for a license shall be signed
by the applicant if a natural person, and in the case of a corporation,
or other business entity, by an officer thereof. Such licenses shall
not be assignable and shall be conspicuously posted at the place of
business or each of the places of business of every such person at
all times. In case of loss, defacement or destruction of any license,
the person to whom the license was issued shall apply to the collector
for a new license, for which a fee of $10 shall be charged.
A.
A tax to provide revenue for general Borough purposes is hereby levied,
assessed and imposed upon every person engaged in any of the following
occupations or businesses in the Borough at the rate hereinafter set
forth, and such persons shall pay a mercantile tax for the year beginning
January 1, 1971 at such rate, subject to the exemptions hereinafter
set forth; provided, however, that in no event shall the annual mercantile
tax herein imposed be less than $10 for each of the places of business
of every such person:
(1)
Wholesale vendor or dealer in goods, wares and merchandise of every
kind: at the rate of one mill on each dollar of the gross volume of
business transacted by him during the license year.
(2)
Retail vendor or dealer in goods, wares and merchandise of every
kind, and all persons engaged in conducting restaurants or other places
where food, drink or refreshment is sold: at the rate of 1 1/2
mills on each dollar of the gross volume of business transacted by
him during the license year.
(3)
Wholesale and retail vendor or dealer in goods, wares and merchandise
of every kind: 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 volume of retail business transacted by
him during the license year.
B.
The tax imposed by this section shall not apply to the dollar volume
of annual business covering the resale of goods, wares or merchandise
taken by a dealer at a trade-in or as part payment for other goods,
wares and merchandise, except to the extent that the resale price
exceeds the trade-in allowance.
The following provisions refer to the computation of the estimated
gross volume of business:
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least a full year prior to January 1,
1971, shall compute the estimated gross volume of business for the
license year upon the actual gross amount of business transacted by
him during the 12 months preceding January 1, 1971.
B.
Every person subject to the payment of the tax hereby imposed who
has commenced his business less than one full year prior to January
1, 1971, shall compute the estimated gross volume of business for
the license year by multiplying by 12 the monthly average of the gross
amount of business transacted by him during the months he was engaged
in business prior to January 1, 1971.
[Amended 12-30-1970 by Ord. No. 280, approved 12-30-1970]
C.
Every person subject to the payment of the tax hereby imposed who
commences his business subsequent to January 1, 1971, shall compute
the estimated gross volume of business for the license 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 remaining
in the license year.
D.
Every person subject to the payment of the tax hereby imposed who
engages in a business temporary, seasonal or itinerant by its nature
shall compute the gross volume of business upon the actual gross amount
of business transacted by him during the license year.
Every return, as hereinafter required by this section, shall
be made upon a form furnished by the Collector. Every person making
such return shall furnish all information requested therein and certify
the correctness thereof under the penalties of perjury.
A.
First return.
(1)
Every person subject to the tax imposed by this article who has commenced
his business at least one full year prior to the beginning of the
license year shall, on or before the 31st day of March following,
file with the Collector a return setting forth his name, his business
and business address and such other information as may be necessary
to compute the actual gross volume of business transacted by him during
the license year and the amount of tax estimated to be due.
(2)
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 the
license year shall, on or before the 31st day of March following,
file with the Collector a return setting forth his name, his business,
business address and such other information as may be necessary to
compute the actual gross volume of business transacted by him during
the license year and the amount of tax estimated to be due.
(3)
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of the license year shall, within
60 days from the date of commencing such business, file with the Collector
a return setting forth his name, his business and business address
and such other information as may be necessary to compute the actual
gross volume of business transacted by him during the license year
and the amount of tax estimated to be due.
(4)
Every person subject to the payment of the 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 with the 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 such period and the amount of the tax due.
B.
Final tax return.
(1)
On or before March 31 of each year beginning in 1972, every person
subject to the tax hereby imposed shall make a final return to the
Collector showing the actual volume of business transacted by the
taxpayer during the preceding license year. Such final return shall
state the amount of the gross volume of business as set forth in the
first tax return, the amount of tax paid at the time of filing the
first tax return and the amount of tax due upon the final computation.
(2)
Any person ceasing to do business during the license year shall,
within 14 days from the date of ceasing to do business, file a final
return showing the actual gross volume of business conducted during
that portion of the license year in which said person was actually
in business, and pay the tax due as computed thereon.
A.
At the time of filing the first tax return, the person making the
same shall pay the amount of the tax estimated to be due.
B.
At the time of filing the final tax return, if the full amount of
the tax due by the taxpayer for the license year has not been paid,
the taxpayer shall pay the remaining balance of the tax, which will
be the difference between the amount of the tax paid at the time of
making the first return on the estimated computation and the amount
of the tax finally shown to be due.
A.
It shall be the duty of the Collector to collect and receive the
fees, taxes, fines and penalties imposed by this article. It shall
also be his duty to keep a record showing the amount of the tax received
by him and the date of payment.
B.
If the Collector is not satisfied with the return and payment of
tax made by any taxpayer or supposed taxpayer under the provisions
of this article, he is hereby authorized and empowered to make a determination
of 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 the Collector or his
authorized agent is authorized to examine the books, papers and records
of any such person to verify the accuracy of any return or payment
made under the provisions hereof or to ascertain whether the taxes
imposed by this article have been paid. The Collector is hereby authorized
and directed to make and keep such records, prepare such forms and
take such other measures as may be necessary or convenient to carry
this article into effect, and may, in his discretion, require reasonable
deposits to be made by licensees who engage in a business temporary,
seasonal or itinerant by its nature.
C.
If any taxpayer or supposed taxpayer shall neglect or refuse to make
any return and payment of tax required by this article, or if, as
a result of an investigation by the Collector, a return is found to
be incorrect, the Collector shall estimate the tax due by such person
and determine the amount due by him for taxes, penalties and interest
thereon.
D.
The burden is hereby imposed upon any person, firm or corporation
claiming an exemption from the payment of the tax hereby imposed to
convince the Collector of his legal right to such exemption.
E.
If the final return of the taxpayer shows an overpayment of the tax
by reason of the fact that the gross volume of business as stated
in the estimated computation was more than the actual volume of business
for the year or by reason of the fact that the taxpayer did not continue
to engage in business throughout the year, the Collector shall refund
to the taxpayer, without interest, the amount of such overpayment,
which shall be the difference between the amount of tax paid upon
the filing of the first return and the amount of the tax finally shown
to be due.
Any information gained by the Collector or any other Borough
employee or official from the administration of this tax 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.
All taxes due and unpaid under this article shall be recoverable
by the Borough Solicitor as other debts due the Borough are now by
law recoverable.
All taxes due under this article shall bear interest at the
rate of 1% 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 herein required, an additional 10%
of the amount of the tax shall be added by the Collector and collected.
All taxes, interest and penalties received, collected or recovered
under the provisions of this article shall be paid into the treasury
of the Borough of West Conshohocken for the use and benefit of the
Borough of West Conshohocken.
[Revised 7-8-1975 by Ord.
No. 305]
Any person violating the provisions of this article shall, upon
conviction thereof before a District Justice having jurisdiction,
be guilty of a summary offense and shall be punishable for each offense
by a fine of not more than $300 or by imprisonment for not more than
90 days, or both; provided further that each day's continuance
of the violation shall constitute a separate prosecutable offense.
The penalty imposed by this section shall be in addition to any other
penalty imposed by any other section of this article.
It is the intent of the Borough Council that any ordinance now
in effect which imposes a special license fee or tax on specific types
or kinds of business not covered by the provisions of this article
shall be and remain in full force and effect.
