Source: https://www.ecode360.com/29168639
Timestamp: 2018-09-23 03:21:01
Document Index: 429215908

Matched Legal Cases: ['§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', 'art 2', 'art 2', '§ 24', '§ 24', '§ 24', '§ 6924', '§ 371', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24']

Township of Lower Southampton, PA Business Privilege Tax and Mercantile Tax
Ch 24 Pt 2 Business Privilege Tax and Mercantile Tax
§ 24-203 Who must file return.
§ 24-204 Subject and imposition of tax.
§ 24-205 Base and rate of tax.
§ 24-206 Exemptions and exclusions.
§ 24-207 Determination of gross receipts; attribution, allocation and apportionment of gross receipts.
§ 24-208 Interstate commerce.
§ 24-209 Returns.
§ 24-210 Interest.
§ 24-211 License required.
§ 24-212 Business privilege license posting.
§ 24-213 Duties of Tax Collector.
§ 24-214 Suit on collection and penalty.
§ 24-215 Disposition of taxes collected.
§ 24-216 Limitation of taxing authority.
§ 24-217 Method of recovery.
§ 24-218 Violations and penalties.
Part 2: Business Privilege Tax and Mercantile Tax
Chapter 24: Taxation, Special Part 2 Business Privilege Tax and Mercantile Tax
[Ord. 562, 6/26/2013]
This part shall be known as the "Lower Southampton Business Privilege Tax and Mercantile Tax Ordinance."
Words used in the Business Privilege Tax and Mercantile Tax Ordinance and/or this part, but not defined in the ordinances, the part, by state statute, or by the Pennsylvania judiciary, will be interpreted using the common and ordinary meaning afforded to such words in a local tax context. As used in this part, the following terms shall have the meanings indicated:
A person with the legal authority to act on behalf of another; called a "principal."
The amount of tax, principal, penalty and/or interest determined to be due from a taxpayer.
Of gross receipts, is the calculation of a share of total gross receipts for a particular base of operations when more than one base of operations exists.
Of gross receipts, is the calculation of a share of gross receipts to be included in the tax base, resulting from the performance of services outside Pennsylvania, by or in conjunction with a base of operations with substantial nexus with Lower Southampton Township. See § 24-208 of this part regarding interstate commerce for apportionment formula and applicability.
The process of specifically identifying gross receipts directly or indirectly connected to a particular base of operations of the taxpayer.
A physical location used by a taxpayer to conduct significant business activities. Examples of significant business activities include:
Providing workers with a place to work.
Providing a base from which operations are managed, directed or controlled.
Storage of inventory or other business assets.
Administrative, executive or marketing activities, including meetings.
Business communications via telephone, fax, mail or electronic means.
Utilization of business equipment.
The holding out to others, through the use of signage, advertising, legal registry or stationery, to indicate a business location.
Rental or sublet of real estate by a landlord or tenant.
Whether a location constitutes a base of operations is a facts-and-circumstances test.
A taxpayer with a single location is deemed to have a base of operations at that location. A taxpayer claiming that a location in Lower Southampton Township is not a base of operations must demonstrate that another location functions as a base of operations. A taxpayer claiming multiple business locations has the burden of proving that each location constitutes a base of operations under the definition provided above.
Some types of business have little in the way of traditional indicia of business activity. Even so, there is a basic presumption that a business must exist somewhere and cannot exist without any base of operation.
The Board of Supervisors of the Township of Lower Southampton, County of Bucks, Commonwealth of Pennsylvania.
In general, is one who acts as an intermediate negotiator between parties to a transaction and, in a sense, is the agent of both parties. The determination of who is a broker is fact-specific. In industries that require a specific license to act as a broker, broker is defined by the requirements for the specific license.
Any activity carried on or exercised for gain or profit within the Township, including, but not limited to, the sale of merchandise or other tangible personalty or the performance of services and the rental of personalty and/or realty.
Any significant participation by a person in efforts to offer a service or sale to another or to engage in commercial transactions.
The period January 1 to December 31, 2014, inclusive, and every year thereafter.
Such person as designated and appointed by the Board of Supervisors of Lower Southampton Township by resolution of said Board of Supervisors.
EXEMPT FROM TAX or EXEMPT
Refers to the status of persons not subject to the Township's business privilege tax and/or mercantile tax under the laws of the Commonwealth of Pennsylvania, for example, institutions of purely public charities, government entities or manufacturers. See § 24-206 of this part. Any person claiming exemption from tax has the burden to demonstrate his legal right to such exemption.
Refers to certain receipts excluded from gross receipts and not subject to tax as provided by state law, Township ordinance, or this part. Any person claiming an exclusion has the burden to demonstrate his legal right to such exclusion.
One, or a group of any, separate legally recognizable entity or entities.
The gross amount of cash, credits or property of any kind or nature received in both cash and credit transactions allocable or attributable to the Township by reason of any sale made (including resale of goods, wares or merchandise taken by a dealer as a trade-in or as part payment for other goods, wares and merchandise), service rendered (including labor and any materials employed in or becoming part of the service), or commercial or business transactions in connection with any business, trade, occupation or profession.
A term synonymous with the definition of "gross receipts," above.
An area of a personal residence is recognized as a base of operations if it is used for business, and no other base of operations is reasonably available to conduct business activities. A home office used for the convenience of an employee, owner or other worker does not qualify as a base of operations. Use of a home office is deemed to be simply for the convenience of an employee or owner, if there is another business office where the same activities are performed.
Use of a customer's or client's facility by a taxpayer does not qualify as a base of operations of the taxpayer, if the business activity by the taxpayer is incidental with respect to the taxpayer's overall business activity. Business activity of sufficient size, duration and complexity will constitute a base of operations of the taxpayer.
Example 1: A consultant with no office in the Township spends three weeks working at a client's location in the Township. The client provides the consultant with a place to work and access to other facilities during the three weeks. The consultant also works at other client locations and at his own office.
The consultant does not have a base of operations at his client's location because the activity in the Township lacks sufficient size, duration and complexity.
Example 2: A property management firm headquartered outside the Township manages a building located in the Township under a three-year service contract. Several full-time employees of the management firm provide maintenance and administrative services, on a daily basis and exclusively at the building in the Township. The building owner provides office space and a maintenance facility for the use of the property management firm's employees.
The property management firm has a base of operations in Lower Southampton Township because the business activity is of sufficient size, duration and complexity.
Commercial and/or rental real estate located in Lower Southampton Township constitutes a base of operations of the owner, of the lessee, and of the operator.
For the business privilege tax, shall be the twelve-month period commencing the first day of January and ending the 31st day of December of each year. For the mercantile tax, the license year shall be the twelve-month period commencing the first day of July and ending the 30th day of June of each year.
Consists of the application of labor and skill to material whereby the original article or raw material is changed into a new, different and useful article. Whether an article is a manufactured product depends upon whether it has gone through a substantial transformation in form, qualities and adaptability in use from the original material, so that a new article or creation has emerged. See § 24-206 of this part.
Any individual, partnership, limited partnership, association, corporation, limited liability company, estate, trust, trustee, fiduciary or any other legally recognized entity, except such as are wholly exempt from taxation under the Act of December 31, 1965, P.L. 1257 (Act 511), as amended, and the Institutions of Purely Public Charities Act (Act 55).[1] Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to partnership, firms or associations shall mean the partners or members thereof and, as applied to corporations, the officers thereof.
RETAILER, RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares and merchandise, who is not a wholesale dealer.
The passing or assignment of ownership from the seller to the buyer for a price.
The business privilege tax and/or mercantile tax levied by Lower Southampton Township.
The Secretary-Treasurer of the Township of Lower Southampton, County of Bucks, Commonwealth of Pennsylvania, or such other tax collector as the Board may, by proper resolution, from time to time designate.
TAX-EXEMPT NONPROFIT CORPORATION or ORGANIZATION
An institution that qualifies as a Pennsylvania purely public charity.
The Township's Finance Director or a person authorized by the Township to administer the tax.
A person subject to the tax. In a case where the Township is seeking to determine whether a person is subject to the tax, "taxpayer" also includes such a person.
For the business privilege tax, shall be the twelve-month period commencing the first day of January and ending the 31st day of December of each year. For the mercantile tax, the tax year shall be the twelve-month period commencing the first day of July and ending the 30th day of June of each year.
Lower Southampton Township, Bucks County, Commonwealth of Pennsylvania.
WHOLESALE DEALER or WHOLE VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons. A wholesale dealer sells to persons who purchase from wholesale dealers for the purpose of reselling the product in the same condition in which it is purchased.
Editor's Note: See the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., and the Institutions of Purely Public Charity Act, 10 P.S. § 371 et seq., respectively.
Dealer in or vendor of goods, wares and merchandise shall not include any mechanic who keeps a store or warehouse at his place of manufactory or workshop in which he sells only his own manufactures, any person vending or disposing of articles of his own growth, produce or manufacture, or any vendor or peddler licensed under any law of the commonwealth.
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.
Every person who has carried on or exercised business activity connected to a base of operations within the Township must file a business privilege and mercantile tax return, whether or not tax is due. Tax returns are filed at the business entity level. In the case of a partnership, for example, the partnership entity, rather than the individual partners, should file the tax return and pay the tax.
Mercantile tax return. Wholesale and retail vendors of or dealers in goods, wares and merchandise or operators of restaurants or other places where food, drink or refreshments are sold are subject to the mercantile tax and must complete the mercantile tax return.
Business privilege tax portion of return. All other persons doing business within the Township, as well as those wholesale and retail vendors who also render services, must complete the business privilege tax return.
The business privilege tax and the mercantile tax are hereby levied for general revenue purposes on the privilege of doing business in the Township. A person exercises the privilege of doing business by engaging in any commercial or business activity with a substantial connection to a base of operations in the Township to promote the sale of goods or services.
Every person subject to the payment of the tax hereby imposed who has commenced his business one year or more prior to the tax year shall compute his annual estimated gross volume of business upon the actual gross amount of business transacted by him during said immediately preceding year.
Every person subject to the payment of the tax hereby imposed who has commenced or who commences his business before the beginning of the tax year but within the year prior to the tax year shall compute his estimated annual gross volume of business for the tax year upon the gross volume of business transacted by him during the prior year, taking the monthly average during said period and multiplying the same by 12. In the event that he shall be in business fewer than 90 days in the prior year, he shall be permitted to use sufficient days in the year in which the tax year begins to equal 90 successive days after commencement of business, to take a monthly average thereon, and to multiply the average by 12.
Every person subject to the payment of the tax hereby imposed who has commenced or commences his business subsequent to the beginning the tax year, if there shall be less than three months from the commencement of his business to the end of the tax year, shall compute his annual gross volume of business upon the actual gross amount of business transacted by him during the tax year; if there shall be more than three months from the commencement of his business to the end of the tax year, he shall compute his estimated gross volume of business for such tax year upon the gross volume of business transacted by him during the period from the commencement of his business to the end of the tax year, taking the monthly average during the first three months of business and multiplying the same by the number of months from the commencement of business to the end of the tax 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 volume of business transacted by him during the tax year.
Payments made under the mercantile tax for business to which this tax is applicable shall be credited to this tax and vice versa.
Tax base. The tax is based on gross receipts attributable or allocable to doing business in the Township. Receipts from certain activities are excluded or partially excluded from taxation, see § 24-206 (exemptions and exclusions), and § 24-208 (interstate commerce).
Tax rate. There is hereby levied for this tax year 2014, and annually thereafter, a tax for general revenue purposes on the privilege of doing business as herein defined in the Township as follows:
The business privilege tax rate is 1.5 mills ($1.50 per $1,000 of gross receipts).
The mercantile tax rate is 1/2 of one mill ($0.50 per $1,000) of the volume of the annual gross income for wholesale vendors or dealers in goods, wares and merchandise.
The mercantile tax rate is 3/4 of one mill ($0.75 per $1,000) of the volume of the annual gross income for 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.
The mercantile tax rate for wholesale and retail vendors or dealers in goods, wares and merchandise shall be at 1/2 of one mill ($0.50 per $1,000) of the volume of the annual gross wholesale business transacted by him during the license year and 3/4 of a mill ($0.75 per $1,000) on each dollar of the volume of the annual gross retail business transacted by him during the license year.
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 on 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.
Any person claiming exemption from tax or claiming an exclusion from gross receipts has the burden to demonstrate his or her legal right to such exemption or exclusion. A taxpayer must disclose with its tax return its total gross receipts and then itemize any claimed exclusions and exemptions, attaching documentation to support the claimed exclusion.
Determination of gross or whole volume business. Gross or whole volume of business upon which the tax hereunder is computed shall include the gross consideration credited or received for or on account of sales made, rentals and/or services rendered, subject only to the following allowable deductions and exemptions:
The dollar volume of business transacted by wholesale and retail dealers derived from the resale of goods, wares and merchandise taken by any 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 allowances.
Refunds, credits or allowances given by a taxpayer to a purchaser on wares or merchandise returned.
Taxes collected as agent for the United States of America, Commonwealth of Pennsylvania or the Township.
Partial exemptions. Where gross or whole volume of business in its entirety cannot be subjected to the tax imposed by this part by reason of the provisions of the Constitution of the United States or any other provision of law, the Tax Collector, with the approval of the Board, shall establish rules and regulations and methods of allocation and evaluation so that only that part of the gross or whole volume business which is properly attributable and allowable to doing business in the Township shall be taxed hereunder.
Generally, in determining the tax base, the attribution or allocation of receipts among multiple bases of operations, and the apportionment of receipts with interstate characteristics, must fairly reflect the business activity connected to a base of operations in Lower Southampton Township and avoid the possibility of double taxation.
Attribution. Attribution is the process of specifically identifying gross receipts directly or indirectly connected to a particular base of operations of the taxpayer.
For taxpayers with a sole business base of operations, 100% of intrastate gross receipts will be attributed to that single business location. (Interstate gross receipts are to be apportioned in accordance with § 24-208 of this part.) Receipts cannot be attributed to job sites or customer or subcontractor locations that do not qualify as a base of operations of the taxpayer.
For taxpayers with multiple bases of operations, gross receipts resulting from business activity managed, controlled or directed from a base of operations are attributed to that base of operations. Receipts will be considered attributable to a base of operations in the Township if any significant aspect of the transaction occurs or arises out of that base of operations in the Township. Generally, receipts paid by customers to a particular base of operations will be attributed to that base of operations. A taxpayer with more than one base of operations must maintain accounting records to support attribution of receipts to the various business locations.
Example 1: A plumbing contractor has a single business location in Lower Southampton Township. He provides services to customers in numerous surrounding municipalities.
One-hundred percent of his gross receipts are attributed to his Lower Southampton base of operations because all work is managed, directed and controlled from his sole business location.
Example 2: An engineering firm has two offices: one in Lower Southampton Township and another in the City of Allentown. The firm separately accounts for revenues and expenses for each location.
Gross receipts separately identified for the location in Lower Southampton Township are attributed to Lower Southampton. Gross receipts attributed to the Allentown base of operations are excluded from the Lower Southampton tax base, provided no part of the Allentown activity is managed, directed or controlled from the Lower Southampton office.
Gross receipts must be determined through attribution if possible. If determination of gross receipts through attribution is not possible, gross receipts are determined through allocation. If attribution of receipts under this section does not accurately or fairly reflect a taxpayer's activity connected to a base of operations in the Township, the Finance Director or Tax Collector may determine gross receipts using the allocation or apportionment formulas.
Allocation. Allocation is the calculation of a share of total gross receipts for a particular base of operations when taxpayer has more than one base of operations in Pennsylvania and is unable to determine gross receipts through attribution. The allocation formula is based on two factors: property and payroll.
Property factor: The numerator of the property factor is the value of the tangible personal property and real property owned or leased and situated within Lower Southampton Township and the denominator of the property factor is the value of tangible personal property and real property owned or leased and situated at all of taxpayer's base(s) of operations. For purposes of this calculation, the value of leased property is eight times the annual rental.
Payroll factor: The numerator of the payroll factor is payroll for workers connected with the office located in Lower Southampton Township and the denominator of the property factor is payroll for workers connected with all of the taxpayer's base(s) of operations.
For the purpose of computing the payroll factor other forms of compensation must be included when relevant. Other forms of compensation may include: self-employment income of a proprietor or a single member of a limited liability company, an active partner's share of partnership income, an active member's share of the income of a limited liability company, or an active shareholder's ordinary income from an "S" corporation.
The property factor and payroll factor are averaged to determine the allocation factor.
Gross receipts to be allocated to the base of operations in Lower Southampton Township are determined by multiplying taxpayer's total gross receipts by the allocation factor.
Example: A law firm is based in Lower Southampton Township and has a second office in Doylestown. The accounting system does not segregate receipts by location. Gross receipts total $1,225,000 for the year. Total payroll and partners' compensation is $860,000 and total property owned (and annual rent x 8) is $1,150,000. Payroll and partners' compensation for workers based in Lower Southampton is $570,000 and property (and annual rent x 8) in Lower Southampton is $862,500.
The allocation of gross receipts to the Lower Southampton office is as follows:
Property factor = $862,500/$1,150,000 = 75%
Payroll factor = $570,000/$860,000 = 66.3%
Allocation factor = average of 75% and 66.3% = 70.65%
x 70.65%
Lower Southampton receipts
$865,462.50
The Finance Director or Tax Collector may authorize the use of another objective and measurable basis of allocation, such as a single factor based on payroll, when unusual circumstances exist that result in an allocation that does not fairly reflect the activity connected to a base of operations in Lower Southampton Township. In such circumstances, the taxpayer must request authorization in writing to use a method of allocation other than as provided for herein and such authorization is prospective in nature.
Apportionment. Apportionment of gross receipts is the calculation of a share of gross receipts to be included in the tax base, resulting from the performance of services outside Pennsylvania, by or in conjunction with a base of operations in Lower Southampton Township. See § 24-208 of this part regarding interstate commerce for apportionment formula and applicability.
Taxpayers subject to Philadelphia Business Privilege Tax. The City of Philadelphia imposes its business privilege tax under a different state law than other Pennsylvania municipalities. Philadelphia may impose its business privilege tax on taxpayers that do not have a base of operations in Philadelphia. In order to avoid the possibility of double taxation, taxpayers subject to the Philadelphia Business Privilege Tax may exclude gross receipts upon which a gross receipts business privilege tax has been properly paid to the City of Philadelphia.
Gross receipts resulting from sales or services with interstate characteristics are includable in the tax base on an apportioned basis, provided the activity has substantial nexus to a base of operations in Lower Southampton Township. Transactions with interstate characteristics include the performance of services by a taxpayer outside Pennsylvania and the sale and delivery of goods to a non-Pennsylvania buyer in another state or country. The sale of interstate passenger tickets is considered to have interstate characteristics.
Apportionment of gross receipts will be made under the following formula:
Gross Receipts Apportioned to Pennsylvania
The apportionment factor shall be the product of averaging the total of the following percentages:
Wages, salaries, commissions and other compensation in Pennsylvania, as a percentage of total wages, salaries, commissions and other compensation.
For the purpose of computing the payroll factor, other forms of compensation must be included when relevant. Other forms of compensation may include: self-employment income of a proprietor or a single member of a limited liability company, an active partner's share of partnership income, an active member's share of the income of a limited liability company, or an active shareholder's ordinary income from an "S" corporation.
Value of the tangible personal property and real property owned or leased and situated within Pennsylvania as a percentage of total tangible personal and real property owned or leased. For purposes of this calculation, the value of leased property is eight times the annual rental.
Gross receipts from Pennsylvania sales and/or services, as a percentage of total gross receipts from sales and/or services.
For taxpayers whose only base of operations is located in Lower Southampton Township, the tax base constitutes gross receipts apportioned to Pennsylvania.
For taxpayers with more than one base of operations in Pennsylvania, gross receipts apportioned to Pennsylvania may be further allocated. Refer to § 24-207 of this part for provisions governing attribution or allocation of receipts between or among multiple Pennsylvania locations.
Computation of volume of business and final return. Every person subject to the tax herein imposed shall make a final return to 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. Such final return shall state the amount of the gross volume of business as estimated in the first return, the amount of tax paid thereon, and the amount of tax or refund due, if any, upon the final computation.
Every return required by this part shall be made upon a form furnished by the Collector. Every person making a final return shall certify the correction thereof by affidavit under the penalties of perjury.
Every person subject to the tax imposed by this part who has commenced his business prior to June 30 of any year shall, on or before the 15th day of September of the following year, 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 amount of business transacted by him during the twelve-month period ending June 30 of that year, and the amount of said tax estimated to be due.
Every person subject to the tax imposed by this part who has commenced his business less than one full year prior to July 1 of the tax year shall, on or before the 15th day of September of that year, file with the Collector a return setting forth his name, his business, business address and such other information as herein provided as may be necessary to compute the actual gross amount of business transacted by him during the license year and the amount of the tax estimated to be due.
Every person subject to the tax imposed by this part who commences business on or subsequent to July 1 of the tax year shall, within 40 days from the date of commencing such business, file a return with the Collector, setting forth his name, his business, business address and such other information as may be necessary as herein provided in computing the actual gross amount of business transacted by him during the license year and the amount of tax estimated to be due.
Every person subject to the payment of the tax imposed by this part who engages in a business, temporary, seasonal, itinerant by its nature, shall, within seven days from the day he computes such business, file a return with the Collector, setting forth his name, his business and business address, and such information as may be necessary in computing the actual gross amount of business transacted by him during such period and the amount of the tax due.
Payment. At the time of filing the estimated return as set forth in Subsection 2 hereof, the person making the same shall pay the amount of tax shown as due thereon to the Collector.
Adjustment upon receipt of final return. At the time of the filing of the final return (Subsection 1 hereof), 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 due, which amount will be the difference between the amount of tax at the time of making the first return on the estimated computation and the amount of the tax shown to be due on the final return. If the taxpayer shall have paid at the time of filing his estimated return tax in excess of the actual amount of tax due as shown upon the final return, the Collector shall refund the amount of said excess to the taxpayer.
If for any reason the tax is not paid when due, interest at the rate of 1/2 of 1% per month on the amount of said tax due during the time which the tax 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 and 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.
Any person desiring to engage in the business of wholesale or retail vendor of or dealer in goods, wares, merchandise or conducting a restaurant or other place where food, drink or refreshments are sold in the Township of Lower Southampton shall procure a mercantile license for his place of business or, if he has more than one business, for each of his places of business in the Township from the Business Administrator of the Neshaminy School District.
Any person desiring to conduct or to continue to conduct any business, as herein defined, within the Township shall file with the Tax Collector an application for a business privilege license and shall pay a fee in an amount as established from time to time by resolution of the Board of Supervisors.
The business privilege license issued shall be conspicuously posted in the place of business for which such license is issued and shall remain in effect for the license year or fraction of year for which said license was issued. In cases where business is conducted in more than one place, a separate business privilege license shall be issued for each place of business. Any taxpayer who is in default of payment of tax due hereunder shall be refused a license until such tax is paid in full.
The Tax Collector is charged with the duties of collecting and receiving the taxes, fines and penalties imposed by this part. It shall 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 and his duly appointed deputies are hereby empowered with the approval of the Board to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and correction of return and payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and charged with enforcing the provisions of this part and any rules and/or regulations promulgated pursuant hereto.
In the event the person to be assessed neglects or refuses to make a return, then in such case the Tax Collector or his duly appointed deputies shall assess said person or persons on such an amount of whole or gross volume of business as the said Tax Collector or his deputies deem reasonable and appropriate. In all cases of assessment, the Tax Collector or his duly appointed deputies shall give the parties assessed a notice in which shall be stated the trade, business, occupation or class and the amount of the tax imposed or levied.
The taxpayer shall maintain such records and books of account as will enable him to make a true and accurate return in accordance with the provisions of this part. Such accounts and records must disclose in detail the gross receipts and other data pertaining to the taxpayer's gross volume of business and must be sufficiently complete to enable the Tax Collector or his deputies to verify all transactions. The Tax Collector or his deputies are hereby authorized to examine the books, papers and records of any person or persons subject to or supposed to be subject to the tax imposed by this part in order to verify the accuracy of the return made or, if no return was made, ascertain the tax due.
Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas as in other cases.
The Tax Collector or his duly appointed deputies shall have the power in the name of the Township to institute proceedings against any and all persons who violate the provisions of this part.
All taxes, interest and penalties collected or received under the provisions of this part shall be paid into the treasury of the Township of Lower Southampton for the use and benefit of the Township. The Collector shall make payment to the Township monthly of all proceeds collected during said period of time.
Nothing contained in this part 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.
All taxes due and unpaid under this part shall be recoverable by the Township Solicitor as other debts due to the Township of Lower Southampton and now by law recoverable.
Any person, partnership or corporation who or which has violated or permitted the violation of any provision of this part, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, shall pay a judgment of not less than $100 nor more than $600 plus all court costs. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a Magisterial District Judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure, at which time, in addition to any penalties, the violator shall be liable for any attorney's fees and costs incurred by the Township. Each day that a violation continues or each section of this part which shall be found to have been violated shall constitute a separate violation.