[HISTORY: Adopted by the City Council of the City of Harrisburg
by Ord. No. 83-1954. Amendments noted where applicable.]
CROSS-REFERENCES
Businesses or persons exempt from license fee: see 3rd Class
Code § 2610 et seq. (53 P.S. § 37610 et seq.)
Exemptions from business privilege and mercantile tax: see Ch. 5-715.
General power to levy license taxes: see 3rd Class Code § 2601
(53 P.S. § 37601).
Insurance business: see 3rd Class Code § 2611 (53
P.S. § 37611).
License and Tax Appeal Board: see Ch. 5-101.
Persons taking orders by samples: see 3rd Class Code § 2612(53
P.S. § 37612).
Power to regulate and license transient retail merchants: see
3rd Class Code § 2620 (53 P.S. § 37620).
Regulation of parking lots for profit: see 3rd Class Code § 2650
(53 P.S. § 37650).
Regulation of vehicles for hire: see 3rd Class Code § 2602
(53 P.S. § 37602).
Sale of produce by farmers: see 3rd Class Code § 2610
(53 P.S. § 37610).
[Ord. No. 33-1982]
In addition to all other taxes levied and collected, an annual
license tax for general revenue purpose is hereby imposed, to be assessed,
levied and collected from all persons engaged in the City in each
and every trade, business calling and occupation and according to
the classifications hereinafter set forth.
[1]
Note: This chapter was enacted under the authority of the
Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended,
53 P.S. § 6924.101 et seq., and the Third Class City Code
§§ 2403(60) and 2601, Act of June 23, 1931, P.L. 932,
as amended and reenacted by Act of August 24, 1953, P.L. 1337, 53
P.S. §§ 37403(60) and 37601.
[Ord. No. 33-1982]
The tax hereby imposed shall be assessed, levied and collected
yearly for each calendar year beginning January 1 and ending December
31 of the same year.
[Ord. No. 33-1982]
A.
All street vendors, hawkers, peddlers, hucksters, and all their assistants
selling or offering for sale goods, wares, merchandise, or products
of any kind in or about the streets of the City, other than itinerant
wholesale dealers, hucksters or peddlers, shall each pay an annual
license tax of $50. However, nothing in this section shall be construed
to authorize the collection of a license tax from any farmer who sells
his or her own produce. The granting of a license under this section
shall not authorize any licensee to interfere with public travel or
otherwise maintain a public nuisance.
B.
All of the aforementioned street vendors, hawkers, peddlers, hucksters,
and all their assistants shall procure from the Tax Enforcement Administrator
an identification card showing the kind of business engaged in, which
card shall be good only until December 31 next following its issuance.
Such card shall not be transferable and shall at all times be conspicuously
displayed on the clothing of the person issued the same while such
person is engaged in any of the aforesaid occupations.
All persons or dealers transacting business by selling or leasing
goods upon installment shall each pay an annual license tax of $25.
All agents or canvassers for books, newspapers, periodicals
or other publications shall each pay an annual license tax of $10.
All persons or dealers soliciting or taking orders for goods,
wares or merchandise by sample or otherwise from others not dealers
or merchants shall each pay an annual license tax of $100, but this
provision shall not apply to commercial travelers taking orders from
dealers or merchants.
[Ord. No. 33-1982]
All owners, keepers or operators of billiard or pool tables,
pinball games, mechanical amusement devices and other gaming tables
and devices not prohibited by law shall pay for each of the tables,
games or devices an annual license tax of $50.
[Ord. No. 33-1982]
All owners, keepers or operators of vending machines for the
sale of goods, wares or merchandise shall pay for each and every such
vending machine an annual license tax of $25.
[Ord. No. 33-1982]
All owners, keepers or operators of shooting galleries shall
each pay an annual license tax of $100.
[Ord. No. 33-1982]
All owners or operators of motor buses, motor omnibuses, automobiles
and taxis transporting passengers for hire within the City limits
or from the City only to points within a radius of 10 miles of the
City limits, except motor buses or motor omnibuses transporting as
common carriers passengers for hire on regular schedules, shall pay
an annual license tax for each such vehicle of $10.
[Ord. No. 33-1982]
All owners or operators of motor buses, motor omnibuses, trucks
or other vehicles using the same upon the streets of the City as carriers
for hire or compensation, which owners or operators regularly pick
up or deliver property or otherwise transport wholly within or to
or from the City, shall pay an annual license tax for each such vehicle
of $100.
The owners or operators, upon paying the license tax provided in §§ 5-305.10 and 5-305.11, shall forthwith exhibit the receipt or receipts therefor to the Tax Enforcement Administrator of the City, and thereupon said Administrator shall furnish to such owner or operator a metal plate showing the vehicle number and period for which the license tax has been paid, which plate shall be displayed and affixed by the owner or operator to the respective vehicle for which the license was taken out in a conspicuous place on the left-hand side thereof. It shall also be the duty of the Tax Enforcement Administrator to keep a registry of all such plates issued by him or her.
[Ord. No. 33-1982]
All persons engaged in the business of distributing advertising
matter, including free samples, from house to house or in and upon
the streets of the City, shall pay an annual license tax of $50. For
the purposes of this section, any person who distributes within the
license tax year advertising matter for two or more persons shall
be deemed and taken to be engaged in the business of distributing
advertising matter.
[Ord. No. 33-1982]
All owners or operators of exhibitions, carnivals, circuses,
menageries, skating rinks, operas, theaters, and civic, fraternal,
and all other kinds of public exhibitions for pay, except those for
religious, educational or charitable purposes, shall each pay an annual
license tax as follows:
A.
All carnivals, circuses and menageries showing for not more than
24 hours: $100.
B.
All skating rinks: $100.
C.
All operas and theaters having a seating capacity of 500 or more:
$100.
D.
All operas and theaters having a seating capacity of less than 500
and all other kinds of public exhibitions for pay: $50.
E.
All owners or operators of public halls leased or hired for pay or
profit: $100.
[Ord. No. 33-1982]
All persons engaged in or conducting the several businesses
set forth in this section shall each pay an annual license tax of
$100: all bankers, brokers, including stock and investment brokers,
but not including real estate brokers; bond dealers and bond agents;
pawnbrokers; all market house companies and owners of market houses,
warehouse or storage houses or places; express companies or agencies;
telegraph, telephone, steam heating, gas, natural gas, water, electric
or power companies or agencies; or individuals furnishing communication,
light, heat or power.
[Ord. No. 33-1982]
If any person conducts a business at more than one location
in the City, for the purposes of this chapter the business conducted
at each location shall be considered and assessed as a separate and
independent business and shall be subject to the license taxes levied
by this chapter, provided that the word "business" as used in this
section shall not be considered to mean or include any place of business
at which the principal business conducted is that of selling, storing
or distributing products manufactured by the person operating the
business.
[Ord. No. 17-1983]
All license taxes levied pursuant to this chapter shall be due
and payable on January 1 of each year and, if not so paid, shall bear
interest at the rate of 1% per month or fractional part of a month
from such date until paid. If any person neglects or refuses to make
the payment at or before the time herein required, an amount equal
to the aforesaid license tax shall be added as penalty and collected
by the Tax Enforcement Administrator. Should any person begin business
after January 1 of any year, the annual license taxes imposed by this
chapter upon any such person for the full license year in question
shall be paid by such person when beginning business.
[Ord. No. 33-1982]
All license taxes levied pursuant to this chapter shall be payable
to the City Treasurer, who shall give the person paying the same a
receipt therefor, which shall state the time period covered by the
license. No person shall begin, continue, conduct or follow any of
the trades, businesses, callings, or occupations aforesaid without
first having paid the license tax imposed under this chapter.
[Ord. No. 33-1982]
All person(s) liable for the payment of a license tax under
this chapter who may have been omitted by the Tax Enforcement Administrator
in making the annual assessments determination, or who may have commenced
business after the annual determination, shall immediately apply to
the Tax Enforcement Administrator for a license and shall furnish
such officer, under oath, with such facts as to enable the Tax Enforcement
Administrator to classify properly the application and determine the
amount of fee to which such person is subject. The Tax Enforcement
Administrator shall then determine the license fee in the manner as
provided. The person assessed may, however, appeal to the License
and Tax Appeal Board in the manner provided for appeals.
[Ord. No. 33-1982]
Any person desiring to begin or continue business, pending an
appeal from the license fee assessed against such person under the
provisions of this chapter, shall be permitted to begin or continue
such business upon the payment to the City Treasurer of the amount
of license fee admitted to be due and the delivery to the City Treasurer
of a bond with at least two sufficient sureties or one surety, if
a corporation authorized to do a surety business within this state,
for a sum of at least twice the amount of the portion of fee in dispute,
conditioned that, if upon the final decision of the appeal further
fee shall be found to be due and payable, the appellant will pay this
further amount, together with the costs of the appeal.
Any person who violates the provisions of this chapter shall be subject to the general code penalty, § 1-301.99 of these Codified Ordinances.
