Source: https://ecode360.com/31083878
Timestamp: 2019-07-19 10:17:39
Document Index: 217488571

Matched Legal Cases: ['§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', 'art 7', '§ 1', '§ 2', '§ 24', '§ 403', '§ 4', '§ 5', '§ 6', '§ 7', '§ 8', '§ 9', '§ 24', '§ 10', '§ 11']

Township of Ross, PA MERCANTILE TAX
Ch 24 Pt 7 MERCANTILE TAX
§ 24-702 Licenses.
§ 24-703 Imposition and Rate of Tax.
§ 24-704 Computation of Volume of Business.
§ 24-705 Returns.
§ 24-706 Payment.
§ 24-707 Powers and Duties of Tax Collector.
§ 24-708 Suit on Collection; Penalties.
§ 24-709 Fines and Penalties.
§ 24-710 Saving Clause.
§ 24-711 Payment Under Protest; Refunds.
Part 7 MERCANTILE TAX
[Ord. 1261, 12/27/1976, § 1]
The following words and phrases when used in this Part shall have the meanings ascribed to them in this section, unless the context clearly indicates a different meaning:
Both cash and credit transactions.
The period beginning January 1, 1977, and ending December 31, 1977, and thereafter to each following calendar year or fiscal year, as the case may be, or any part thereof.
Any individual, partnership, limited partnership, association or corporation. Whenever used in any section proscribing and imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
Any person who is a dealer in or vendor of goods, wares or merchandise other than a wholesale dealer, wholesale vendor or broker.
Shall not include nonprofit corporations or associations, or agencies and political subdivisions of the government of the United States or of the Commonwealth of Pennsylvania, or any person disposing of merchandise of his own growth, production or manufacture.
Shall mean a person who sells goods, wares or merchandise for resale to dealers in or vendors of goods, wares or merchandise, whether or not the goods, wares or merchandise are resold in the same form, or in an altered or changed form, or are consumed directly in the manufacturing, processing or fabricating of tangible personal property, which is then sold.
That person, firm or corporation appointed by the Board of Commissioners of the Township of Ross who shall be responsible for the collection of the tax herein imposed.
Any business that is conducted at one location for less than 60 consecutive days.
[Ord. 1261, 12/27/1976, § 2; as amended by Ord. 1726, 10/14/1991, § 24-402]
Every person desiring to continue to engage in, or hereafter, to begin to engage in, the business of wholesale or retail dealer in or wholesale or retail vendor of goods, wares and merchandise and any person conducting a restaurant or other place where food, drink or refreshments are sold, shall, on or before the first Monday of July of the license year, or prior to commencing business in the license year, procure a mercantile license for the Township of Ross from the tax collector, who shall issue the same in an amount, as established from time to time by resolution, for a wholesale or retail license, and an amount as established from time to time by resolution, for each of his places of business for the license year. Such licenses shall be conspicuously posted at the place of business, or at each of the places of business, of every person at all times.
[Ord. 1261, 12/27/1976, § 403]
For the period beginning January 1, 1977, and ending December 31, 1977, and thereafter for each calendar year or fiscal year of the Township of Ross, as the case may be, or any part thereof, the Township of Ross does not hereby impose a mercantile license tax in the manner and at the rates hereinafter set forth; provided, nevertheless, that said earnings are greater than $1,000 per annum.
Wholesale dealers in or wholesale vendors of goods, wares or merchandise at the rate of 3/4 mill on each $1 of the volume of the annual gross business transacted by him. In the case of brokers, the term "gross business" shall mean "gross commission earned."
Retail dealers in or retail vendors of goods, wares or merchandise, and all persons engaged in conducting restaurants, or other places where food, drink or refreshments are sold, at the rate of 3/4 mill on each $1 of the volume of the annual gross business transacted by him.
Wholesale and retail dealers in or wholesale and retail vendors of goods, wares or merchandise, at the rate of 3/4 mill on each $1 of the volume of annual gross wholesale business transacted by him and 3/4 on each $1 of the volume of the annual gross retail business transacted by him.
The tax imposed herein shall apply whether or not the taxed activity is conducted together with some other business or occupation. The tax imposed by this section shall not apply to the dollar volume of business derived from the resale of goods, wares or merchandise taken by a dealer as a trade-in or part payment for other goods, wares or merchandise, except to the extent that the resale price exceeds the trade-in allowance.
[Ord. 1261, 12/27/1976, § 4]
Every person subject to the payment of the tax hereby imposed, who has commenced his business at least one full year prior to the beginning of the license year, shall compute his annual gross volume of business upon the annual gross amount of business transacted by him during the preceding calendar year.
Every person subject to the payment of the tax hereby imposed, who has commenced or who commences his business less than one full year prior to the beginning of the license year, shall compute his annual gross volume of business for such license year upon the gross volume of business transacted by him during the first month he engages in business, multiplied by 12.
Every person subject to the payment of the tax hereby imposed, who commences his business subsequent to the beginning of the license year, shall compute his annual gross volume of business for such 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 or fraction thereof he engages in business in such license year.
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 his annual gross volume of business upon the actual gross amount of business transacted by him during such license year.
Every person who shall discontinue business during the license year after having paid the mercantile tax for the entire year, upon making proper application to the tax collector, shall be entitled to receive a refund of a pro-rata amount of the tax paid, based upon the period of time he was not in business during the license year.
[Ord. 1261, 12/27/1976, § 5]
Every person subject to the tax imposed by this Part, who has commenced his business at least one full year prior to the beginning of the license year, shall, on or before the fifteenth day of April following, file with the tax collector a return setting forth his name, 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 the preceding calendar year and the amount of tax due. Payment is to be made quarterly on the basis of the anticipated tax with the first payment and an estimated tax return due on or before April 15, 1977; second payment and any amended tax returns due on or before July 15, 1977; the third payment and any amended tax return due on or before October 15, 1988 and with the final amended tax return and any balance due on or before March 15, 1978, and annually thereafter on the same basis.
Every person subject to the tax imposed by this Part, who has commenced his business less than one full year prior to the beginning of the license year, shall, on or before the fifteenth day of April following, file with the tax collector a return setting forth his name, 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 his first month of business, and the amount of the tax due. Payment is to be made quarterly on the basis of the anticipated tax with the first payment and an estimated tax return due on or before April 15, 1977; second payment and any amended tax returns due on or before July 15, 1977; the third payment and any amended tax return due on or before October 15, 1977, and with the final amended tax return and any balance due on or before March 15, 1978, and annually thereafter on the same basis.
Every person subject to the tax imposed by this Part who commences business subsequent to the beginning of the license year, shall within 40 days from the date of commencing such business, file a return with the tax collector, setting forth his name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during his first month of business and the amount of the tax due.
Every person subject to the tax imposed by this Part, who engages in a business temporary, seasonal or itinerant by its nature, shall within seven days from the date he completes such business, file a return with the tax collector, setting forth his name, business, 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 tax due.
[Ord. 1261, 12/27/1976, § 6]
[Ord. 1261, 12/27/1976, § 7]
It shall be the duty of the tax collector to collect and receive the taxes, fines and penalties imposed by this Part. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.
The tax collector is hereby charged with the administration and enforcement of the provisions of this Part, and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, including provisions for the reexamination and correction of returns, and payments alleged or found to be incorrect, or as to which an overpayment is claimed, or found to have occurred. Any person aggrieved by any decision of the tax collector shall have the right to appeal to the Court of Common Pleas of Allegheny County, Pennsylvania, as in other cases provided.
The tax collector, or his duly authorized agents, is hereby authorized to examine the books, papers and records of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made, or if no return has been made, to ascertain the tax due. Every such taxpayer, or supposed taxpayer, is hereby directed and required to give to the tax collector or his authorized agent, the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
[Ord. 1261, 12/27/1976, § 8]
All taxes imposed by this Part, together with the penalties imposed under this Part, shall be recoverable by suit at the instance of the tax collector as other debts of like amount are recoverable.
If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 1/2 of 1% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
[Ord. 1261, 12/27/1976, § 9; as amended by Ord. 1726, 10/14/1991, § 24-409; and by Ord. 2288, 4/12/2010]
Whoever makes a false or untrue statement on his return or who refuses to permit inspection of the books, records or accounts in his custody or control of any business, when the right to make such inspection by the tax collector, or his duly authorized agent, is requested, and whoever fails or refuses to file a return required to be filed by this Part, and whoever fails or refuses to procure a mercantile license when so required under this Part, or fails to keep his license conspicuously posted at his place of business as required herein, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation of this Part continues shall constitutes shall constitute a separate offense.
[Ord. 1261, 12/27/1976, § 10]
Nothing contained in this Part shall be construed to empower the Township of Ross to levy and collect the taxes hereby imposed on any person, business, or any portion of any business not within the taxing power of the Township of Ross, under the Constitution of the United States and the laws and the Constitution of the Commonwealth of Pennsylvania.
If the tax or any portion thereof, imposed upon any person under the provisions of this Part shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania, the decision of the Court shall not affect or impair the right to impose the tax or the validity of the tax so imposed upon other persons as herein provided.
[Ord. 1261, 12/27/1976, § 11]
The tax collector is hereby authorized to accept payment under protest of the amount of mercantile tax claimed by the Township of Ross in any case where the taxpayer disputes the validity or amount of the Township's claim for the tax. If it is thereafter judicially determined by a court of competent jurisdiction that the Township of Ross has been overpaid, the amount of the overpayment shall be refunded to the taxpayer.