[Adopted 3-12-1985 by Ord. No. 827; readopted 10-8-1991 by Ord. No. 873 as Ch. 103, Art. VI, of the 1991 Code]
As used in this article, the following terms shall have the meanings indicated:
RETAIL VENDOR
A vendor who is not classed as a wholesale vendor.[1]
VENDOR
Any person who, from a store or warehouse or other established place of business located in the Borough, sells tangible personal property (except liquid fuels, cigarettes, malt or brewed beverages) previously purchased by him, such property being 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.
WHOLE OR GROSS RECEIPTS, DOLLAR VOLUME OF BUSINESS
The monies received by a vendor in or by reason of all sales of tangible real or personal property, including cash, credits, and 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 service used; interest, discount, or other taxes paid; or other expenses.
WHOLESALE VENDOR
A vendor who sells to other vendors or dealers, wherever such vendors or dealers shall be located.
[1]
Editor's Note: The original definition of "mechanical device," which immediately preceded this definition, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. III).
The tax imposed by this section shall not apply to the dollar volume of business transacted by wholesale and retail merchants or vendors derived from the resale of goods, wares, and merchandise taken by any dealer as a trade-in or as a part payment for other goods, wares, and merchandise, except to the extent that the resale price exceeds the trade-in allowance. The following taxes are imposed for general Borough purposes:
A. 
On the whole or gross volume of business transacted by every wholesale vendor: one mill on the dollar.
B. 
On the whole or gross volume of business transacted by every retail merchant or vendor: 1 1/2 mills on the dollar.[1]
[1]
Editor's Note: Original § 103.6.2.3 of the 1991 Code, pertaining to an amusement tax, which immediately followed this subsection, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. III).
[Amended 6-12-2003 by Ord. No. 951]
Every vendor subject to this tax shall, on or before the 15th day of April, July, October and January of each year, file a return with Pennsylvania Municipal Service Company. Such return shall be on a form prescribed by the Borough Solicitor and shall indicate the gross dollar volume of business of such vendor taxable under this article during the three-month period ending, respectively, March 31, June 30, September 30 and December 31, provided that if any vendor, during the preceding quarterly period, shall have acquired the assets or business of or shall have merged with another person, the vendor 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 gross receipts are a proper measure of this tax until established otherwise, 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 reason of a sale made in the Borough shall be upon the person who received such payment or consideration.
[Amended 6-12-2003 by Ord. No. 951]
A. 
This tax shall be due and payable to Pennsylvania Municipal Service Company the 15th 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 indicated the amount of the tax due. Upon payment of this tax by any vendor, the Pennsylvania Municipal Service Company shall indicate such payment upon a numbered receipt in duplicate, the duplicate copy of which shall be kept among the records of the Borough.
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 vendor responsible for such return shall, in addition to the tax due, and any penalty for nonpayment of the tax, pay a penalty of $1 for each day beyond the date upon which such return was due, until such return shall have been filed.
A. 
If any return required by this article shall not be filed when due, or if a return when filed seems to be incorrect, or insufficient, the amount of tax due shall be assessed by a Special Tax Assessor who shall be appointed for such purpose by the Council and who shall receive for such service such compensation as may be determined by the Council. In assessing the amount of such tax due from any vendor, such Assessor shall use such information as may be obtainable, by subpoena or otherwise, and if necessary, the tax may be estimated on the basis of external indices, such as the number of employees of such vendor, the assessment for such vendor for previous quarterly periods, rental paid by the vendor, stock on hand and other factors; provided, however, that if any vendor shall submit to such Assessor his financial records of the previous year, such as account, cash register tape, and other such material, such assessment, insofar as possible, shall be based upon such records rather than upon external indices.
B. 
To any tax based upon any assessment made by such Special Tax Assessor shall be added the penalty due for nonpayment of the tax when due and the amount due to the Special Tax Assessor to compensate him for his work of assessing the amount of the tax due from such vendor. After such assessment, the Special Tax Assessor shall give written notice of such assessment to the vendor concerned. Such assessment shall finally and irrevocably fix and determine the tax due, unless the vendor shall appeal in writing to the Council for a hearing within 30 days of the date of such notice. Such hearing by the Council shall be held within 30 days of the date of the request.
Any information gained by the Borough Secretary or any other official or agent of the Borough 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 by law. Any disclosure of any such information, contrary to the provisions of this section, shall constitute a violation of this article.
Penalties are as set forth in Chapter 1, Article II, Enforcement; General Penalty, of this Code.
This article shall not apply to any person or property as to whom or which it is beyond the legal power of the Council to impose the tax, fee or duties herein provided.
All taxes or fees imposed by this article, together with all penalties imposed herein, shall be recoverable by the Borough Solicitor as other like debts or amounts are recoverable by law.
The taxes or fees charged hereunder shall be construed as being continued annually, carrying over from year to year, unless specifically amended, changed, or repealed.