[Adopted 1-11-1990 by Ord. No. 997]
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, unless the context clearly indicates a different meaning:
- FISCAL YEAR
- The current fiscal year of the Borough of Homestead.
- Any individual, partnership, limited partnership, association or corporation. Whenever used in any section prescribing and imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, shall mean the officers thereof.
- RETAIL DEALER or RETAIL VENDOR
- Any person who is a dealer in goods, wares and merchandise at retail, and by proprietors of restaurants or other places where food, drink or refreshments are served.
- TAX COLLECTOR
- The person designated by the Council of the Borough of Homestead
by resolution to collect and administer the tax imposed by this article.[Added 9-8-2005 by Ord. No. 1172]
- WHOLESALE DEALER or WHOLESALE VENDOR
- Any person who sells to dealers or vendors of goods, wares and merchandise and to no other person.
There is hereby levied and assessed for fiscal year 1990, and for every fiscal year thereafter upon the evidencing of a short notice that this article which imposes the fee set forth herein has been readopted without substantial change and the same fee imposed for the ensuing year by the Borough of Homestead, Allegheny County, Pennsylvania, a mercantile fee as set forth herein.
The provisions of this article shall not apply to nonprofit corporations or associations organized for religious, charitable or educational purposes, agencies of the government of the United States or of the Commonwealth of Pennsylvania, or of any firm, company, partnership or limited partnership or corporation vending or disposing of articles of his/her or their own production or manufacture, or to any utility service of any person, firm, company or corporation whose rates and service are fixed and regulated by the Public Utility Commission.
The Tax Collector shall submit to all persons covered by this article a notice of mercantile fee due for fiscal year 1990 and for every fiscal year thereafter. The persons covered by this article shall return this notice along with the amount of the fee to be paid to the Tax Collector.
It shall be the duty of the Tax Collector to collect and receive the fee, fines and penalties imposed by this article. It shall also be the duty of the Tax Collector to keep a record showing the amount received by the Tax Collector from each person paying the fee and the date of such receipts. The Tax Collector is further charged with the administration and enforcement of the provisions of this article, and is hereby empowered to prescribe, adopt and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the reexamination and correction of notices 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 Tax Collector shall have the right of appeal to the Court of Common Pleas as in other cases provided. The Tax Collector is further empowered to make any reasonable investigation to verify the accuracy of any payment made, or the reason why no payment, as the case may be.
All fees, fines and penalties imposed by this article shall be recoverable by the Borough of Homestead as other debts are recoverable.
[Amended 9-8-2016 by Ord. No. 2016-08]
If, for any reason, the fee due for a fiscal year is not paid within 30 days of the date the written notice of mercantile fee due for that fiscal year is issued by the Tax Collector, interest at the rate of 6% per annum on the amount of the fee, and an additional penalty of 1/2 of 1% of the amount of the unpaid fee for each month or fraction thereof during which the fee remains unpaid shall be added and collected. Where suit is brought for the recovery of such tax, the person liable therefore shall in addition be liable for the costs of collection, including attorney's fees, and the interest and penalties that are herein imposed.
Any person convicted before any District Justice of violating any of the provisions or requirements of this article or of failing, neglecting or refusing to pay any fee or penalties imposed under this article or knowingly making any incomplete, false or fraudulent returns, or of attempting to do anything to avoid the payment of the whole or any part of the fee imposed under this article shall be liable to a fine or penalty not exceeding $1,000 payable to the Borough of Homestead, Allegheny County, Pennsylvania, for each and every offense, along with the costs of prosecution thereof, including attorney's fees, and in default of payment of said fee, fine and/or penalty, to be imprisoned for a period not exceeding 30 days for such offense.