[Adopted 2-13-1985 by Ord. No. 1085]
[Amended 12-18-1990 by Ord. No. 90-36; 10-20-1992 by Ord. No. 92-17]
On or before the 15th day of August 1991, every person desiring
to continue to engaged in, or hereafter to begin to engage in, the
business of wholesale or retail vendor of or dealer in goods, wares
and merchandise or of conducting a restaurant or other place where
food, drink or refreshments are sold within the Township of Bristol
shall procure a mercantile license for his/her place of business,
or if more than one, for each of his/her places of business in the
Township from the Township Finance Director, who shall issue the same
upon payment of a fee as shall be set from time to time by ordinance
or resolution of the Township Council[1] for each of his/her places of business in the Township.
Said license shall be conspicuously posted on the place of the business
or each of the places of business of every such person at all times.
Every person who shall engage in privileges herein taxed after the
enactment of this article shall procure said license within 15 days
of commencing in said privileges.
A.
Every person
engaging in any of the following occupations or businesses within
the Township shall pay an annual mercantile license tax for the period
commencing July 1, 1985, and ending June 30, 1986, and for each year
thereafter, at the rates below set:
(1)
Wholesale
vendors or dealers in goods, wares and merchandise: at the rate of
one mill, or $0.001, on each dollar of the volume of the annual gross
business transacted by him/her during the license year.
(2)
Retail
vendors or dealers in goods, wares and merchandise 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, or $0.0015,
on each dollar of the volume of the annual gross business transacted
by him/her during the license year.
(3)
Wholesale
and retail vendors or dealers in goods, wares and merchandise: at
the rate of one mill, or $0.001, on each dollar of the volume of the
annual gross wholesale business transacted by him/her during the license
year, and 1 1/2 mills, or $0.0015, on each dollar of the volume of
the annual gross retail business transacted by him/her 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 as 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.
[Amended 10-20-1992 by Ord. No. 92-17]
A.
COLLECTOR
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER OR RETAIL VENDOR
WHOLESALE DEALER OR WHOLESALE VENDOR
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:
The Finance Director of the Township of Bristol or any other
person who may from time to time by resolution of the Township Council
be named as Collector of the tax herein levied.
Includes both cash and credit transactions.
The twelve-month period commencing July 1, 1985, and terminating
June 30, 1986, and succeeding periods from July 1 to June 30.
Any individual, partnership, limited partnership, association
or corporation.
Any person who is a dealer in or vendor of goods, wares and
merchandise who is not a wholesale dealer or vendor.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons.
B.
The term
"dealer in or vendor of goods, wares and merchandise" shall not include
any mechanic who keeps a store or warehouse at his/her place of manufactory
or workshop in which he/she sells only goods, wares and merchandise
manufactured by him/her within the Township of Bristol; nor any person
vending or disposing of articles of his/her own growth, produce or
manufacture within the Township of Bristol, or any hawker or peddler
licensed under any law of the Commonwealth of Pennsylvania.
C.
The terms
"person," "wholesale dealer," "wholesale vendor," "retail dealer,"
"retail vendor" and "dealer in or vendor of goods, wares and merchandise"
shall not include nonprofit corporations or associations organized
solely for religious, charitable or educational purposes.
Prior to August 15, 1985, every person subject to the tax herein
imposed still engaged in said business shall file a return with the
Collector of the actual volume of business transacted by the taxpayer
during the license year for which the taxpayer is subject to the tax,
upon forms supplied by the Collector. Said return shall state the
true and correct amount of the gross volume of business subject to
this tax transacted by said person during the license year. The tax
due shall be paid to the Collector on or before August 15, 1985. Every
person subject to filing a return and paying the tax herein levied
and assessed who discontinues engaging in his business prior to June
30, 1986, shall file a return and pay the tax due within 30 days of
his discontinuing said business.
At the time of filing the return as set forth in § 180-31 hereof, the person making the same shall pay the amount of tax due to the Collector.
If for any reason the tax is not paid when due, interest at
the rate of 1% per month or fractional part of a month on the amount
of said tax due during which the tax due remains unpaid shall be added
to the tax due and collected, together with said tax due. Where suit
is brought for the recovery of any such tax, the person shall be liable
for, in addition to the tax assessed against such person, the costs
of such collection and the interest herein imposed. If any person
shall neglect or refuse to file any return and make payment as herein
required, a penalty in the amount of 10% of the amount of the tax
due, in addition to said interest, shall be added by the Collector
and collected.
[Amended 10-20-1992 by Ord. No. 92-17]
The Township Council shall determine by resolution the compensation,
if any, to be given to the Collector.
A.
It shall
be the duty of the Collector to collect and receive the fees, taxes,
interest, fines and penalties imposed by this article. It shall also
be his/her duty to keep a record showing the amount received by him/her
from each person paying the tax and the date of such receipt.
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, or if any taxpayer fails to file a return or make payment,
he/she 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/her possession or that shall
come into his/her possession, and for this purpose the Collector,
his/her deputy or his/her authorized agent are 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/her discretion,
require reasonable deposits to be made by licensees who engage in
a business temporary, seasonal or itinerant by its nature.
All taxes, interest and penalties collected or received under
the provisions of this article and due the Township shall be paid
into the treasury of the Township of Bristol for its general use and
benefit.
Nothing contained in this article shall be construed to empower
the Township of Bristol 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.
All taxes due and unpaid under this article shall be recoverable
by the Township Solicitor as other debts due the Township of Bristol
are now or hereafter by law recoverable.
[Amended 10-20-1992 by Ord. No. 92-17]
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 any District Justice, be sentenced
to pay a fine of not more than $600 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, shall be imprisoned
in the Bucks 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 virtue of any other section of this article.
The forms supplied by the Collector which are filed by taxpayers
shall be signed by the proprietor in the case of a sole proprietorship,
by all partners in case of a partnership and by the president and
secretary in the case of a profit or nonprofit corporation or association.
Said return shall contain a statement of declaration, under penalties
of perjury, that it was examined by the signer and is correct and
complete.
The tax herein levied and assessed shall continue in full force
and effect from year to year (i.e., July 1 to June 30) without annual
reenactment. All dates herein set forth shall automatically advance
one year for each year after the year of 1985-86.
