[Ord. 1983-4, 11/7/1983, § 1]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them:
Both cash and credit transactions.
GROSS VOLUME OF BUSINESSShall not include the dollar volume derived from the resale 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.
GROSS VOLUME OF BUSINESSShall not include the dollar value of business attributable to sales taxes and excise taxes including liquid fuel taxes, the amounts of which are shown in the sale price of any article, and which are in fact paid by the dealer or manufacturer of the article to the Commonwealth of Pennsylvania or the United States of America.
That period of time beginning January 1 and ending December
31 of each year.
The person or agency properly appointed by resolution of
Borough Council to collect the tax imposed by this Part.
Any individual, partnership limited partnership, association
or corporation.
Any person who is a dealer in or a vendor of goods, wares
and merchandise who is not a wholesale dealer or vendor.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
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The terms "persons," "wholesale dealer," "wholesale vender,"
"retail dealer" and "retail vendor" shall not include nonprofit corporations
organized for religious, charitable or educational purposes, any association
organized for such purposes, clubs, agencies of the government of
the United States or of the Commonwealth of Pennsylvania, or any person
vending or disposing of articles of his own growth, production, or
manufacture for shipment or delivery from the place of growth, production
or manufacture thereof.
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[Ord. 1983-4, 11/7/1983, § 2]
The Borough of Forty Fort hereby imposes an annual mercantile
license tax in the manner and at the rates hereinafter set forth.
[Ord. 1983-4, 11/7/1983, § 3]
Beginning on the first day of January each year and for the
balance of the calendar year, every person desiring to continue to
engage in, or hereafter to begin to engage in, the business of wholesale
or retail vendor or dealer in goods, wares or merchandise, and any
person conducting a restaurant or other place where food, drink or
refreshments are sold, whether or not the same be incidental to some
other business or occupation, shall, on or before the first day of
January, each year procure a mercantile license for his place of business,
or if more than one, for each of his places of business in the Borough
of Forty Fort from the Mercantile Tax Collector as required by law.
Such license shall be conspicuously posted at the place of business
of every person at all times.
[Ord. 1983-4, 11/7/1983, § 4]
1.
Every person engaged in any of the following occupations or businesses
in the Borough of Forty Fort shall pay an annual mercantile license
tax, for the calendar year, at the rates herein set forth.
A.
Wholesale vendors or dealers in goods, wares, and merchandise, at
the rate of one mill on each dollar of the volume of the annual gross
(whole) business transacted by person, or at the rate of $1 per $1,000
of gross volume of business.
B.
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, at the rate of 1 1/2 mills on
each $1 of the volume of the annual gross (whole) business transacted
by person, or at the rate of $1.50 per $1,000 of gross volume of business.
C.
Wholesale and retail vendors or dealers in goods, wares and merchandise,
at the rate of one mill on $1 of the volume of the annual gross (whole)
wholesale business transacted by person and 1 1/2 mills on $1
of the volume of the annual gross retail business transacted by person.
D.
Each person engaged in a business temporary, seasonal, or itinerant
by its nature, at the rate of 1 1/2 mills on each dollar of the
gross volume of business, as that term is herein defined, transacted
within the territorial limits of the Borough during each license year.
[Ord. 1983-4, 11/7/1983, § 5; as amended by Ord.
2009-8, 12/7/2009]
1.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one year prior to the beginning
of the license year shall compute his annual gross volume of business
upon the actual gross amount of business transacted by him during
the preceding calendar year.
2.
Every person subject to the payment of the tax hereby imposed who
has commenced or who commences his business less than one full year
prior to the beginning of the license year, shall compute his annual
gross volume of business for such license year upon the projected
average annual gross volume of business. This average shall be obtained
by adding the total gross amount of transactions, divided by the number
of months in business, multiplied by 12.
3.
Every person subject to the payment of the tax hereby imposed who
commences his business subsequent to the beginning of the license
year, shall compute his annual gross volume of business for such license
year upon the gross volume of business transacted by him during the
first month of his engaging in business multiplied by the number of
months he engages in business in such license year.
4.
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 amount of business transacted by him
during the license year.
5.
The Mercantile Tax Collector is hereby authorized to accept payment
under protest of the amount of mercantile tax claimed by the Borough
in any case where the taxpayer disputes the validity or amount of
the Borough's claim for tax. If it is thereafter judicially determined
by a court of competent jurisdiction that the Borough has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer. The
provisions of this section shall be applicable to cases in which the
facts are similar to those in a case litigated in a court of competent
jurisdiction.
[Ord. 1983-4, 11/7/1983, § 6; as amended by Ord.
2009-8, 12/7/2009]
1.
Every return shall be made upon a form furnished by Mercantile Tax
Collector. Every person making a return shall certify the correctness
thereof by affidavit.
2.
Every person subject to the tax imposed by this Part who commenced
his business at least one full year prior to the beginning of any
license year shall on or before March 15 of each year file with the
Mercantile Tax Collector a return setting forth his name, his business
and business address, and such other information as may be necessary
in arriving at the actual gross amount of business transacted by him
during the preceding calendar year, and the amount of the tax due
for the year.
3.
Every person subject to the tax imposed by this Part who has commenced his business less than one full year prior to the beginning of any license year shall on or before March 15 of each year file with the Mercantile Tax Collector a return setting forth his name, his business, business address and such other information as may be necessary in arriving at the projected average annual gross volume of business in accordance with § 24-205, Subsection 2, and the amount of tax due.
4.
Every person subject to the tax imposed by this Part who commences
business subsequent to the beginning of any license year shall within
40 days from date of commencing such business file a return with the
Mercantile Tax Collector setting forth his name, his business and
business address, and such information as may be necessary in arriving
at the actual gross amount of business transacted by him during his
first month of business and the amount of the tax due.
5.
Every person subject to the payment of the tax imposed by this Part
who engages in a business temporary, seasonal or itinerant by its
nature, shall within seven days from the day he completes such business
file a return with the Mercantile Tax Collector setting forth his
name, his business address, and such information as may be necessary
in arriving at the actual gross amount of business transacted by him
during such period and the amount of tax due.
[Ord. 1983-4, 11/7/1983, § 7]
At the time of filing the return, the person making the same
shall pay the amount of tax shown as due thereon to the Mercantile
Tax Collector.
[Ord. 1983-4, 11/7/1983, § 8]
1.
It shall be the duty of the Mercantile Tax Collector to collect and
receive the taxes, fines and penalties imposed by this Part. It shall
also be his duty to keep a record showing the amount received by him
from each person paying the tax and the date of each receipt.
2.
The Mercantile Tax Collector is hereby charged with the administration
and enforcement of the provisions of this Part, and is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this Part, including provisions for the re-examination and correction
of returns, and payments alleged or found to be incorrect, or as to
which an overpayment is claimed, or found to have occurred. Any person
aggrieved by any decision of the Mercantile Tax Collector shall have
the right to appeal to a court or courts of competent jurisdiction
as in other cases provided.
3.
The Mercantile Tax Collector is hereby authorized to examine the
books, papers and records of any taxpayer or supposed taxpayer in
order to verify the accuracy of any return made, or, if no return
was made, to ascertain the tax due. Every such taxpayer, or supposed
taxpayer, is hereby directed and required to give the Mercantile Tax
Collector the means, facilities and opportunity for such examinations
and investigations as are hereby authorized.
[Ord. 1983-4, 11/7/1983, § 9]
Any information gained by the Mercantile Tax Collector, or any
other officer, official, agent or employee of the Borough, as a result
of any returns, investigations, hearings or verifications, required
or authorized by this Part shall be confidential except in accordance
with proper judicial order or as otherwise provided by law, and divulgence
of any information so gained is hereby declared to be a violation
of this Part, which may be punished by dismissal from office or employment.
[Ord. 1983-4, 11/7/1983, § 10; as amended by Ord.
2009-8, 12/7/2009]
1.
The Mercantile Tax Collector may sue for the recovery of taxes imposed
by this Part whenever any of said taxes remain due and unpaid.
2.
If for any reason the tax is not paid when due in each year, interest
at the rate of 6% per annum on the amount of said tax, and an additional
penalty of 10% per month of the amount of the unpaid tax for each
month or fraction thereof during which the tax remains unpaid shall
be added and collected. Where suit is brought for the recovery of
any such tax, the person liable therefore shall, in addition, be liable
for the costs of collection and interest and penalties herein imposed.
3.
Whoever fails or refuses to pay any tax required under this Part
at the times required under this Part, upon conviction thereof, shall
be sentenced to a fine of not more than $600 plus costs and, in default
of payment of said fine and costs, to a term of imprisonment not to
exceed 30 days. Each day that a violation of this Part continues or
each section of this Part which shall be found to have been violated
shall constitute a separate offense.
[Ord. 1983-4, 11/7/1983, § 11; as amended by Ord.
2009-8, 12/7/2009]
Whoever makes any false or untrue statements on his return,
or who refuses to permit inspection of the books, records or accounts
of any business in his custody or control, when the right to make
such inspection by the Mercantile Tax Collector is requested, and
whoever fails or refuses to file a return required by this Part, and
whoever fails or refuses to procure a mercantile license when so required
under this Part, or fails to keep his license conspicuously posted
at his place of business as herein required, shall, upon conviction
thereof, shall be sentenced to a fine of not more than $600 plus costs
and, in default of payment of said fine and costs, to a term of imprisonment
not to exceed 30 days. Each day that a violation of this Part continues
or each section of this Part which shall be found to have been violated
shall constitute a separate offense.
