[Adopted 12-29-1970 by Ord. No. 1289]
Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meaning herein
indicated:
That person, public employee, private agency or other entity
designated by Borough Council to collect and administer the mercantile
tax under this article.
[Amended 2-25-2004 by Ord. No. 1558]
The monies received by a vendor in or by reason of all sales
of tangible personal property, including cash, credits, and personal
property of any kind or nature, without any deduction therefrom on
account of the cost of the property sold, the cost of materials, labor
or services used, interest, discount or other expenses; provided,
however, that there shall not be included in the term “gross
receipts” any federal taxes, other than income taxes, which
have been paid by the vendor in securing delivery of the tangible
personal property sold. The term “gross receipts” shall
further mean all monies received by any person conducting a restaurant
or other place where food, drink or refreshments are sold, including
cash, credits and personal property of any kind or nature, without
any deduction therefrom on account of the cost of the property sold,
the cost of materials, or labor or services used; provided, however,
that no tax herein provided for shall be levied, nor is same intended
to be levied, on the dollar volume of business transacted by any taxable
herein derived from the sale of goods, wares and merchandise taken
by any 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.
Includes natural person, firm, association, copartnership
or corporation (except such corporations as are exempt from taxation
under said Act of Assembly of December 31, 1965, P.L. 1257[1]).
A vendor who is not classed as a wholesale vendor.
Any person who, as a dealer in or vendor of goods, wares
or merchandise, from a store, residence, warehouse, or other place
of business located within the Borough of Crafton, sells tangible
personal property (except liquid fuels, cigarettes, soft drinks, etc.)
previously purchased by him, such property being in the same state
and condition as when purchased by or for such vendor, or, if manufactured
by him, being sold from a store or warehouse apart from the manufactory.
The term “vendor” shall also mean any person who conducts
a restaurant or other place where food, drink or refreshments are
sold.
A vendor who sells to other vendors or dealers, wherever
such vendors or dealers shall be located.
[1]
Editor's Note: See 53 P.S. § 6901
et seq., as amended.
The following annual taxes are imposed on a
calendar-year basis for general Borough purposes:
Every taxable subject to this tax shall, on
or before the 30th day of April, July, October and January of each
year, commencing April 30, 1971, file a return certified to by such
taxable as true and correct with the Mercantile Tax Collector of the
Borough of Crafton. Such return shall be on a form prescribed by the
Borough of Crafton and shall indicate the gross receipts of such vendor
taxable under this article during the previous three-month period
ending respectively March 31, June 30, September 30, and December
31, except that, in the year 1971 only, the April 30 return shall
cover the period February 1 through March 31, 1971; provided that,
if any taxable, during the preceding quarterly period, shall have
acquired the assets or business of, or shall have merged with another
person, the taxable subject to such tax shall be liable for and shall
include in his return the gross receipts of such other person taxable
under this article for the first portion of such quarterly period;
provided, further, that it shall be presumed that all receipts are
a proper measure of this tax until otherwise established, and the
burden of proving that any payment or consideration received by any
person subject to the tax hereby imposed was not received in or by
return of a sale made within the Borough of Crafton, shall be upon
the person who received such payment or consideration.
A.
This tax shall be due and payable on or before the
30th day of the month following the last day of each quarterly period,
regardless of whether a return is filed or whether the return that
is filed correctly indicates the amount of the tax due, and, if paid
within this period, a discount of 1/2 of 1% shall be allowed each
taxable so paying such tax. Upon payment of this tax by any taxable,
the Borough Mercantile Tax Collector shall indicate such payment upon
a numbered receipt which shall be kept among the records of the Borough
of Crafton in the possession of the Mercantile Tax Collector. The
stub of such receipt shall be given to the person paying the tax.
B.
If any tax imposed under this article shall not be
paid when due, a penalty of 10% of the amount due and unpaid shall
be added thereto. If any return required under this article shall
not be filed when due, the taxable responsible for such return shall,
in addition to the tax due, and any penalty for nonpayment of the
tax, pay a penalty of 1/2 of 1% of the amount of tax due together
with $5 for each month or fraction thereof beyond the date on which
such return was due, until such return shall have been properly filed.
[Amended 12-15-1981 by Ord. No. 1392]
A.
If any return required by this article shall not be
filed when due, or if a return when filed appears to be incorrect
or insufficient, the amount of tax due shall be assessed by the Mercantile
Tax Collector or a special tax assessor, who shall be appointed for
such purposes by the Borough Council and who shall receive for such
services a sum as set from time to time by resolution of the Borough
Council. In assessing the amount of such tax due from any taxable,
such assessor shall use such information as may be obtainable and
accessible to him, and, if necessary, the tax may be estimated on
the basis of external indices, such as the number of employees of
such taxable, the assessment for such taxable for previous quarterly
periods, rental paid by the taxable, stock on hand, and other factors;
provided, however, that if any taxable shall submit to such assessor
his financial records of the previous year, such as accounts, cash
register tape, and other such material, such assessment, insofar as
possible, shall be based upon such records rather than upon external
indices.
[Amended 2-25-2004 by Ord. No. 1558]
B.
To any tax based upon any assessment made by such
special assessor there shall be added the penalty due for nonpayment
of the tax when due and the amount due to the special assessor to
compensate him for his work of assessing the amount of tax due from
such taxable. After such assessment, the special tax assessor shall
submit the assessment and the information pertaining thereto to the
Borough Mercantile Tax Collector, who shall thereupon give written
notice of such assessment to the taxable concerned. Such assessment
shall finally and irrevocably determine the tax due unless the taxable
shall appeal in writing to the Borough Council of the Borough of Crafton
for a hearing within 30 days of the date of such notice of assessment.
Such hearing by said Borough Council shall be held within 30 days
of the receipt by it of such taxable’s request for hearing.
All taxes imposed by this article, together
with all penalties imposed under this article, shall be recoverable
by the proper officers of the Borough of Crafton as other debts of
like amount or kind are recoverable.
Any information gained by the Borough Secretary,
Borough Treasurer, Borough Mercantile Tax Collector or any other official
or agent of the Borough of Crafton as a result of any returns, investigations,
hearings, or verifications required or authorized by this article
shall be confidential, except for official purposes, and except in
accordance with proper judicial order, or as otherwise provided or
required by law. Any disclosure of any such information, contrary
to the provisions of this section, shall constitute a violation of
this section.
Any person convicted before the proper authority
of violating any of the provisions or requirements of this article
or of failing, neglecting or refusing to pay any tax or penalties
imposed under this article, or of knowingly making any incomplete,
false, or fraudulent returns, or of attempting to do anything to illegally
avoid payment of the whole or any part of the tax imposed under this
article shall be, upon conviction thereof, sentenced to pay a fine
of not less than $100 nor more than $600 for each violation, plus
costs, and, in default of payment of said fine and costs, to imprisonment
to the extent permitted by law for the punishment of summary offenses;
provided that such fine or penalty shall be in addition to any other
penalty imposed by any other section of this article. A separate offense
shall arise for each day or portion thereof in which a violation is
found to exist or for each section of this article found to have been
violated. All fines and penalties for the violation of this article
shall be paid to the Borough Treasurer. The Borough may also commence
appropriate actions in equity, at law or other to prevent, restrain,
correct, enjoin, or abate violations of this article.
This article shall not apply, nor is it intended
to apply, to any person or property as to whom or which it is beyond
the legal power of the Borough Council of the Borough of Crafton to
impose the tax or duties herein provided for. This article shall continue
in effect on a calendar-year basis without annual reenactment.
