[Adopted 11-13-1969 by Ord. No. 1266]
The following words and phrases as used in this
article shall have the meanings ascribed to them in this section,
unless the context clearly indicates a different meaning:
[Repealed 2-12-1987 by Ord. No.
1623]
Includes both cash and credit transactions and trade-in transactions
as provided by law.
The twelve-month period beginning the first day of January.
Any individual, partnership, limited partnership, association
or corporation (except such as are wholly exempt from taxation under
the Local Tax Enabling Act approved December 31, 1965, P.L. 1257,
as amended[1]).
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.
The Secretary of the Township of Abington.
Until January 6, 2014, the duly elected Treasurer of the
Township of Abington; and on and after January 6, 2014, the duly elected
Tax Collector of the Township of Abington.
[Added 5-9-2013 by Ord. No. 2050]
Any business that is conducted at one location for less than
sixty consecutive calendar days.
The Township of Abington.[2]
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.
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* NOTE: These terms shall not include nonprofit
corporations or associations organized solely and exclusively for
religious, charitable or educational purposes and not conducting any
regular or established business competing commercially with any other
person subject to the tax herein imposed, nor agencies of the Government
of the United States or of the Commonwealth of Pennsylvania, nor any
person vending or disposing of articles of such person's own manufacture
for shipment or delivery from the place of the manufacture thereof,
nor any farmer vending or disposing of such farmer's own produce,
nor other transaction exempted by law.
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[Amended 12-10-1970 by Ord. No. 1293; 2-12-1987 by Ord. No.
1623]
For 1987 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 refreshments are
sold in the Township, shall, on or before the 15th day of the license
year or prior to commencing business in any such license year, apply
for and procure a mercantile license for each place of business in
the Township, and, if such person has no actual place of business
within the Township, then one license from the Secretary of the Township,
who shall issue the same upon payment of a fee of $10, for a wholesale
and retail license for one such place of business or, if more than
one, for each of such person's places of business in the Township
for such license year. Each application for a license shall be signed
by the applicant, if a natural person, and, in the case of an association
or partnership, by a member or partner thereof and, in the case of
a corporation, by an officer thereof. Such licenses shall not be assignable
and shall be conspicuously posted at each place of business within
the Township at all times. In the case of loss, defacement or destruction
of any license, the person to whom the license was issued shall apply
to the Secretary for a new license, for which a fee of $1 shall be
charged.
A.
A tax to provide revenue for general Township purposes
is hereby levied, assessed and imposed upon every person engaging
in any of the following occupations or businesses in the Township
at the rate hereinafter set forth, and such persons shall pay a mercantile
license tax for the license year at such rate, subject to the exemptions
hereinafter set forth; provided, however, that in no event shall the
annual mercantile license 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 such person 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 refreshments are sold, at the rate
of 1 1/2 mills on each dollar of the gross volume of business
transacted by such person during the license year.
[Amended 12-26-1974 by Ord. No. 1390]
(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 and 1 1/2
mills on each dollar of the gross volume of retail business transacted
by such person during the license year.
[Amended 12-26-1974 by Ord. No. 1390]
B.
The tax provided for in Subsections A(1), (2) and (3) of this section shall not be levied on the dollar volume of business transacted by wholesale and/or retail vendors or dealers derived from the resale of goods, wares and merchandise taken by any vendor or dealer as 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.
C.
Any wholesale dealer or wholesale vendor who conducts
business within the Township may deduct from the tax due the Township
such tax as if paid by him on those receipts from sales made into
another political subdivision where such sales are subject to a gross
receipt tax by that political subdivision. In no event shall said
deduction exceed the amount of tax that would have been payable to
the Township had the receipts subject to deduction been based on sales
made within the Township.
[Added 3-13-1980 by Ord. No. 1505]
D.
Exemption. The first $2,500 of gross volume of business
for each license year commencing after December 31, 1992, shall be
exempt from the mercantile license tax.
[Added 8-13-1992 by Ord. No. 1716]
A.
Every person subject to the payment of the tax hereby
imposed who has commenced business at least a full year prior to January
1 of the license year shall compute the gross volume of business upon
the actual gross amount of business transacted by such person during
the 12 months preceding such January 1.
B.
Every person subject to the payment of the tax hereby
imposed who has commenced business less than one full year prior to
such January 1 shall compute the gross volume of business by multiplying
by 12 the monthly average of the actual gross amount of business transacted
by such person during the months while engaged in business prior to
such January 1.
C.
Every person subject to the payment of the tax hereby
imposed who commences business subsequent to such January 1 shall
compute the gross volume of business for the license year upon the
gross volume of business transacted by such person during the first
month of 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 business which is temporary, seasonal or itinerant
by its nature shall compute the gross volume of business upon the
actual gross amount of business transacted by such person during the
license year.
E.
At the end of the license year and on or before April
15 of the following year, every person subject to the tax hereby imposed
shall make a return to the Secretary of the Township of the actual
volume of business transacted by the taxpayer during the period for
which the taxpayer is subject to the tax. Such final return shall
state the amount of the gross volume of business as set forth in the
first return, the amount of tax paid at the time of the filing of
the first return and the amount of tax due upon the final computation.
[Amended 12-10-1970 by Ord. No. 1293; 2-12-1987 by Ord. No.
1623]
Every return as hereinafter required by this
article shall be made upon a form furnished by the Secretary. Every
person making such return shall certify the correctness thereof under
the penalties of perjury.
[Amended 2-12-1987 by Ord. No. 1623; 5-9-2013 by Ord. No.
2050]
A.
Every person subject to the tax imposed by this article
who has commenced business at least one full year prior to the beginning
of the license year shall, on or before the 15th day of April following,
file with the Tax Collector a return setting forth such person's name,
business and business address and such other information as may be
necessary to compute the actual gross volume of business transacted
by such person during the preceding year and the amount of tax estimated
to be due.
B.
Every person subject to the tax imposed by this article
who has commenced business less than one full year prior to the beginning
of the license year shall, on or before the 15th day of April following,
file with the Tax Collector a return setting forth such person's name,
business and business address and such other information as may be
necessary to compute the actual gross volume of business transacted
by such person during the preceding year and the amount of tax estimated
to be due.
C.
Every person subject to the tax imposed by this article
who commences business subsequent to the beginning of the license
year shall, within 40 days from the date of commencing such business,
file with the Tax Collector a return setting forth such person's name,
business and business address and such other information as may be
necessary to compute the actual gross volume of business transacted
by such person during the first month of business and the amount of
tax estimated to be due.
D.
Every person subject to the payment of the tax imposed
by this article who engages in a business which is temporary, seasonal
or itinerant by its nature shall, within seven days from the date
of completion of such business, file with the Tax Collector a return
setting forth such person's name, business and business address and
such other information as may be necessary in arriving at the actual
gross amount of business transacted by such person during such period
and the amount of the tax due.
[Amended 12-10-1970 by Ord. No. 1293; 2-12-1987 by Ord. No.
1623]
On or before April 15 of the year following the license year, every person subject to the tax hereby imposed shall make a final return as required by § 152-4E.
A.
At the time of filing the first 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 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 shall 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.
[Amended 2-12-1987 by Ord. No. 1623; 5-9-2013 by Ord. No.
2050]
A.
It shall be the duty of the Tax Collector to collect
and receive the fees, taxes, fines and penalties imposed by this article.
It shall also be the duty of the Tax Collector to keep a record showing
the amount of the tax received and the date of payment. A receipt
shall be given to the person paying the tax.
B.
If the Tax Collector is not satisfied with the return
and payment of tax made by any taxpayer or supposed taxpayer under
the provisions of this article, the Tax Collector 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 the Tax Collector's possession or that shall come into the
Tax Collector's possession, and for this purpose the Tax Collector
or the deputy or authorized agent of the Tax Collector 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. Notwithstanding any other provision of this article, any such
person who shall refuse to allow such inspection shall be guilty of
a summary offense, and upon conviction before a district justice,
shall be sentenced to pay a fine of not less than $100 nor more than
$600, together with the court costs, for each offense. Each day that
a person refuses to allow such inspection shall constitute a separate
and distinct offense. If no return is filed or if the Tax Collector
is not satisfied with the return and payment of tax required under
the provision of this article, the Tax Collector is hereby authorized
and empowered to prepare and send, by certified or registered mail,
a notice of proposed deficiency to the taxpayer's last known address,
based upon the facts contained in the return or upon such information
and belief as is available to the Tax Collector. For this purpose,
the Collector or the deputy or authorized agent of the Tax Collector
is authorized to request, examine, and obtain from any person legible
copies of the books, papers, records and federal and state income
tax returns of such person reasonably necessary to verify the accuracy
of any return required to be made under the provisions hereof. The
Tax 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 such officer's discretion, require reasonable deposits to be made
by licensees who engage in a business which is temporary, seasonal
or itinerant by its nature.
[Amended 6-13-2002 by Ord. No. 1878]
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 Tax Collector, a return
is found to be incorrect, the Tax Collector shall estimate the tax
due by such person and determine the amount due 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 prove by clear and convincing evidence the legal right
to such exemption to the satisfaction of the Tax Collector.
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 Tax
Collector shall refund to the taxpayer 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.
F.
Any information contained on the returns of a taxpayer
and any information obtained as a result of the examination of the
books and records of the taxpayer shall be confidential except for
official purposes and except for purposes of judicial order.
All taxes due and unpaid under this article
shall be recoverable by the Township Solicitor as other debts due
the Township are now by law recoverable.
All taxes and estimated taxes due under this
article shall bear interest at the rate of 10% per year or daily fractional
part of a year 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 Treasurer and collected.
[1]
Editor's Note: This ordinance also provided
an effective date of 1-1-2007.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the treasury of the Township for the use and benefit
of the Township.
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
the taxing power of the Township under the Constitution of the United
States and the Constitution and laws of the Commonwealth of Pennsylvania.
The provisions of this article are severable,
and if any of its provisions or exemptions shall be held to be illegal,
invalid or unconstitutional, or invalid or unconstitutional as to
any part of the period designated herein as the license year, the
decisions of any court shall not affect or impair any of the remaining
provisions of this article, or affect or impair its application as
to any other part of the said license year, and the requirements as
to the license shall operate as of the effective date of this article
and the computation of tax and payment thereof shall be applied and
adjusted accordingly.
Any person, as defined in this article, 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 thereof before a District Justice, be sentenced
to pay a fine of not less than $25 nor more than $300 and costs of
prosecution for each offense, to be collected as other fines and costs
are by law collectible, and in default of payment of said fine and
costs, the defendant may be sentenced and committed to the Township
lockup for a period not exceeding five days or to the Montgomery County
jail for a period not exceeding 30 days. The fine imposed by this
section shall be in addition to any other penalty imposed by any other
section of this article.
[Added 3-11-1976 by Ord. No. 1420]
This article has been enacted under the authority
of the Local Tax Enabling Act of the General Assembly of the Commonwealth
of Pennsylvania, approved December 31, 1965, P.L. 1257, as amended,
53 P.S. § 6901 et seq.
