[HISTORY: Adopted by the City Council of the City of Harrisburg by Ord. No. 6-1960. Amendments noted where applicable.]
CROSS-REFERENCES
General power to levy license taxes: see 3rd Class Code § 2601 (53 P.S. § 37601).
[Ord. No. 51-1982]
All persons engaged in the business of selling, delivering or selling and delivering solid fuel, liquid fuel or solid and liquid fuels to an ultimate consumer within the City shall obtain a license from the Tax Enforcement Administrator to engage in such business and shall pay to the City Treasurer a license fee of $100 per year or part thereof that such business is engaged in, which fee shall be due and payable on or before April 15 of each year.
No person shall begin, continue or conduct the business of selling, delivering or selling and delivering solid fuel, liquid fuel or solid and liquid fuels to an ultimate consumer within the City without first having paid the license tax imposed hereunder.
The license tax imposed by this chapter shall be in lieu of any license tax imposed upon any person engaged in the business of selling, delivering or selling and delivering solid fuel, liquid fuel or solid and liquid fuels to an ultimate consumer within the City.
Upon payment to the City Treasurer of the aforesaid tax, and upon exhibit of the City Treasurer's receipt therefor, it shall be the duty of the Tax Enforcement Administrator to issue to each licensee a certificate of license, signed by such Administrator, which must be displayed by the licensee in his or her place of business. Every certificate of license issued hereunder shall be numbered consecutively and shall show the name, place of residence, number of vehicles covered and the period for which the license is issued. The Tax Enforcement Administrator shall also issue to each licensee, in addition to said certificate of license, metal plates in duplicate, bearing the license number, year and descriptive term "coal dealer" or "oil dealer," and such metal plates shall be attached securely, one to each side of any and all vehicles used by the licensee to deliver such solid fuel or liquid fuel to an ultimate consumer within the City and shall be at all times prominently displayed thereon.
[Ord. No. 51-1982]
To cover the cost of necessary inspection and the issuance of the aforesaid metal plates, a fee of $5 per pair shall be paid by each licensee to the Tax Enforcement Administrator at the time of the issuance of such plates.
No vehicle subject to this chapter may deliver any solid fuel or liquid fuel to an ultimate consumer within the City without the required plates being securely attached to said vehicle.
It shall be presumed that all vehicles subject to this chapter are operated in the business of the person in whose name said vehicle is registered as shown by the commonwealth registration certificate provided for each such vehicle.
Any person who violates the provisions of this chapter shall be subject to the general code penalty, § 1-301.99 of these Codified Ordinances.