[Amended 1-18-1971 by Ord. No. 853]
This ordinance is passed pursuant to Act 511 of the General Assembly of December 31, 1965 (P.L. 1257), as amended, and shall be cited as the "Mercantile Tax Ordinance."
[Adopted 11-24-1970 by Ord. No. 850]
The following words and phrases, when used in this ordinance, shall have the meanings ascribed to them 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, who is not a wholesale dealer or vendor or a wholesale and retail dealer or vendor as hereinafter defined.
Any person who sells, or assists in the selling of any personal property and who is paid a commission or other compensation.
[Added 7-12-1994 by Ord. No. 1303]
Any person who sells to dealers in or vendors of goods, wares and merchandise and to other persons.
The terms hereinbefore defined in this section 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, or any person vending or disposing of articles of his own manufacture for shipment or delivery away from the place of the manufacture thereof, or any farmer vending or disposing of his own produce, or other transaction exempted by law. |
The twelve-month period beginning the first day of January 1971, and each calendar year thereafter.
Both cash and credit transactions and trade-in transactions as provided by law.
The Township Secretary of the Township of Springfield or his designated representative.
Any business that is conducted at one location for less than 60 consecutive calendar days.
The Township of Springfield.
[Amended 12-29-1975 by Ord. No. 938; 9-8-2015 by Ord. No. 1560]
The annual license for every person desiring to engage in or to begin to engage in the business of 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 first day of each January or prior to commencing business in any such license 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 Township, from the Collector, who shall issue the same upon payment of a fee as indicated in Chapter 40, Fee Schedule, of the Code of the Township of Springfield. Each applicant 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 the place of business or each of the places of business of every such person 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 Collector for a new license for which a fee as indicated in Chapter 40, Fee Schedule, shall be charged.
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 tax for the year beginning January 1, 1971, at such rate, subject to the exemptions hereinafter set forth.
A.
Wholesale vendors or dealers 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.
B.
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, at the rate of 1 1/2 mills on each dollar of the gross volume of business transacted by him during the license year.
C.
Wholesale and retail vendors or dealers 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.
D.
This ordinance shall not apply to the dollar volume of annual business covering goods, wares or merchandise taken by a dealer as a trade-in or as part payment for other goods, wares or merchandise, until the said item is resold. In case of such resale, the tax shall be at the rate of 3/4 mill on the gross volume of resale business transacted by him.
[1]
Editor's Note: This ordinance also stated that it would take effect 1-1-2011.
The following subsections 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 I, 1971, shall compute the gross volume of business 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 gross volume of business by multiplying by 12 the monthly average of the actual gross amount of business transacted by him during the months he was engaged in business prior to January 1, 1971.
C.
Every person subject to the payment of the tax hereby imposed, who commences his business subsequent to January 1, 1971, shall compute the 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 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.
A.
Every person subject to the tax imposed by this ordinance 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 May 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.
[Amended 4-13-1971 by Ord. No. 857; 2-14-1984 by Ord. No. 1087]
B.
Every person subject to the tax imposed by this ordinance 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 May 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.
[Amended 4-13-1971 by Ord. No. 857; 2-14-1984 by Ord. No. 1087]
C.
Every person subject to the tax imposed by this ordinance who commences business subsequent to the beginning of the license year shall, within 60 days from the date of commencing such business, file a return with the Collector setting forth his name, his business, business address and such 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.
D.
Every person subject to the payment of the tax imposed by this ordinance who engages in a business, temporary, seasonal or itinerant by its nature, shall, within seven days from the day he completes such business, file a return with the Collector setting forth his name, his business, business address and such 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.
A.
On or before May 31 of each year beginning in 1984, 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 completion.
[Amended 4-13-1971 by Ord. No. 857; 2-14-1984 by Ord. No. 1087]
B.
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 shall pay the tax due as computed thereon.
A.
At the time of filing the first tax return, the person required to make the return and payment shall pay the amount of the estimated tax due not later than May 31 of the year when due.
[Amended 4-13-1971 by Ord. No. 857; 2-14-1984 by Ord. No. 1087]
B.
At the time of the filing of 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.
C.
In all cases where a person subject to the tax shall have no permanent place of business within the Township or engages in business which is temporary, seasonal or itinerant by its nature, that person shall be obligated to pay the Township the amount of tax on the estimated gross receipts thereof prior to engaging in a taxable business, trade, occupation or profession within the Township.[1]
[Added 4-12-1984 by Ord. No. 1090]
[1]
Editor's Note: Former Subsection D, regarding collection and payment of tax by commission merchants, as added 7-12-1994 by Ord. No. 1303, which subsection immediately followed, was repealed 1-11-2011 by Ord. No. 1513, effective 1-1-2011.
A.
It shall be the duty of the Collector to collect and receive the fees, taxes, fines and penalties imposed by this ordinance. 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 ordinance, 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 thereof or to ascertain whether the taxes imposed by this ordinance 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 ordinance 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 ordinance 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 less 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 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. The Springfield Township Local Taxpayer Bill of Rights shall govern whether and when interest may be due on an overpayment of taxes.
[Amended 1-11-2011 by Ord. No. 1513[1]]
[1]
Editor's Note: This ordinance also stated that it would take effect 1-1-2011.
F.
The Township Secretary may issue an information bulletin which will provide information relating to the administration and enforcement of the Mercantile Tax Ordinance so as to facilitate the collection of the tax imposed.
[Added 4-13-1971 by Ord. No. 857]
Any information gained by the Collector or any other Township 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 ordinance.
[Amended 7-10-199O by Ord. No. 1230]
All taxes due and unpaid under this ordinance shall be recoverable by the Township Solicitor as other debts due the Township are now by law recoverable. Where suit is brought for the recovery of any such tax, interest and penalties, the person liable therefor shall, in addition, be liable for the legal costs of collection and/or attorney's fees incurred by Springfield Township.
[Amended 2-14-1984 by Ord. No. 1087]
All taxes under this ordinance shall bear interest at a rate of either 1% per month or fractional part of a month, from the day they are due and payable until paid, or the rate on an annual basis based on 100% of the adjusted prime rate charged by private sector banks as shall be quoted to large businesses as the same shall be determined by the Board of Governors of the Federal Reserve System during April of the year that the tax is due and payable, and whichever rate is higher shall be added to the tax due and owing. 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 Secretary and collected.
All taxes, interest and penalties received, collected or recovered under the provisions of this ordinance shall be paid into the treasury of the Township of Springfield for the use and benefit of the Township of Springfield.
The provisions of this ordinance 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 ordinance, or affect or impair its application upon any other part of the said license year, and the requirements as to the license shall operate as of the effective date of this ordinance, and the computation of tax and payment thereof shall be applied and adjusted accordingly.
It is the intent of the Board of Commissioners 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 ordinance shall be and remain in full force and effect.
This ordinance shall become effective January 1, 1971.