[Adopted 9-5-1989 as Part 3, Ch.
2, Art. D, of the 1989 Code]
Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meanings herein
indicated:
The moneys received and/or credit extended by a vendor in
or by reason of all sales of tangible real and 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 expenses.
Includes natural person, firm, association, copartnership
or corporation.
A vendor who is not classed as wholesale vendor.
Any person who, from a store, warehouse or any other place
or places located in the Township of Rostraver, Westmoreland County,
Pennsylvania, sells tangible, real and personal property, including
but not limited to goods, wares, merchandise, food, drink and refreshments
previously purchased by or for such vendor or, if manufactured by
him, being sold from a store or warehouse apart from the manufactory.
This section includes sales from motor vehicles, wagons and carts
at any place or places in said Township.
A vendor who sells to other vendors or dealers, wherever
such vendors or dealers shall be located.
A.
Annual taxes for general revenue purposes are hereby
imposed on:
(1)
Gross sales of every wholesale vendor, tax limited
to sales of products handled through the facility and elimination
of sale of products to out of state areas, at the rate of 1/4 mill
of a dollar on the first $200,000,000 of sale; 1/8 mill on the second
$200,000,000 of sales; and 1/12 mill on the dollar on all sales in
excess of $400,000,000.
(2)
Gross sales of every retail vendor at the rate of
1 1/2 mill on the dollar.
B.
These taxes shall be construed as annually continuing
ones, carrying over from year to year, unless specifically amended,
changed or repealed.
Every vendor subject to this tax shall, on or
before the last day of April, July, October and January of each year,
commencing April 30, 1980, file a return with the Secretary and shall
indicate the gross sales of such vendor taxable under this article
during the preceding three-month period, ending respectively on the
last days of March, June, September and December, 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 sales 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 sales are a proper measure
of this tax until established otherwise and the burden of proving
that any payment or consideration received in or by reason of a sale
made in the Township shall be upon the person who received such payment
or consideration.
A.
This tax shall be due and payable on or before the
last 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 correctly the amount of the tax due. Upon payment
of this tax by any vendor, the Secretary shall indicate such payment
upon a numbered duplicate. The duplicate receipt shall be kept among
the records of the Secretary. The original 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 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 on 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 by the Board of Commissioners
and who shall receive for such services such compensation as shall
be determined by the Board of Commissioners. In assessing the amount
of tax due from any vendor, that Assessor shall use such information
as may be obtainable, and if necessary, the tax may be estimated on
the basis of external indices, such as a 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 accounts, cash register tape
and other such materials, 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 Assessor shall be added the penalty due for nonpayment of
the tax when due and the amount of tax due to the special Assessor
to compensate him for his work of assessing the amount of 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 Board of
Commissioners of the Township for a hearing within 30 days of the
date of such notice. Such hearing shall be held within 30 days of
the request for hearing.
All taxes imposed by this article, together
with all penalties imposed under this article, shall be recoverable
by the Solicitor as provided by law.
Any information gained by the Secretary or any
other official or agent of the Township 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 information, contrary to the provisions
of this section, shall constitute a violation of this section.
Any person charged with violating any provision
or requirement of this article or of failing, neglecting or refusing
to pay any tax or penalties imposed under this article shall be prosecuted
before a District Justice and, upon conviction thereof, shall be liable
to a fine or penalty of not less than $50 or more than $600 and costs
of prosecution for every offense and, in default of payment thereof,
to undergo imprisonment for a period not exceeding 30 days. Such fine
or penalty shall be in addition to any other penalty imposed by any
other section of this article. In a case where the alleged violation
shall involve a firm, association, copartnership or corporation, each
and every copartner or official thereof shall be liable, together
with the vendor or party making the return or liable for payment of
the tax, and may be prosecuted hereunder.
This article shall not apply to any person or
property as to whom or which it is beyond the legal power of the Board
of Commissioners to impose the tax or duties provided for in this
article.
