[Adopted 1-26-1976 by Ord. No. 1085]
Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meaning herein
indicated:
The monies received by a vendor in or by reason of all sales
of tangible personal property, including cash, credits, and personal
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 services used, interest, discount or other expenses; provided,
however, that there shall not be included in the term "gross receipts"
any federal taxes, other than income taxes, which have been paid by
the vendor in securing delivery of the tangible personal property
sold. The term "gross receipts" shall further mean all monies received
by any person conducting a restaurant or other place where food, drink
or refreshments are sold, including cash, credits and personal property
of any kind or nature, without any deduction therefrom on account
of the cost of the property sold, the cost of materials, or labor
or services used; provided, however, that no tax herein provided for
shall be levied, nor is same intended to be levied, on the dollar
volume of business transacted by any taxable herein derived from the
sale 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.
Includes natural person, firm, association, copartnership
or corporation (except such corporations as are exempt from taxation
under said Act of Assembly of December 31, 1965, P.L. 1257, as amended).
[1]A vendor who is not classed as a wholesale vendor.
Any person who, as a dealer in or vendor of goods, wares
or merchandise, from a store, residence, warehouse, or other place
of business located within the Borough of Ingram, sells tangible personal
property (except liquid fuels, cigarettes, soft drinks, etc.) previously
purchased by him, such property being in 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. The
term "vendor" shall also mean any person who conducts a restaurant
or other place where food, drink or refreshments are sold.
A vendor who sells to other vendors or dealers, wherever
such vendors or dealers shall be located.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
The following annual taxes are imposed on a
calendar-year basis for general Borough purposes:
Every taxable subject to this tax shall, on
or before the 30th day of April, July, October and January of each
year, commencing April 30, 1976, file a return certified to by such
taxable as true and correct with the Mercantile Tax Collector of the
Borough of Ingram. Such return shall be on a form prescribed by the
Borough of Ingram and shall indicate the gross receipts of such vendor
taxable under this article during the previous three-month period
ending, respectively, March 31, June 30, September 30, and December
31, except that in the year 1976 only, the April 30 return shall cover
the period February 1 through March 31, 1976, provided that, if any
taxable, during the preceding quarterly period, shall have acquired
the assets or business of, or shall have merged with another person,
the taxable 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 all receipts are a proper
measure of this tax until otherwise established, 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 return of a sale
made within the Borough of Ingram shall be upon the person who received
such payment or consideration.
A.
This tax shall be due and payable on or before the
30th 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 correctly indicates the amount of the tax due, and, if paid
within this period, a discount of 1/2 of 1% shall be allowed each
taxable so paying such tax. Upon payment of this tax by any taxable,
the Borough Mercantile Tax Collector shall indicate such payment upon
a numbered receipt which shall be kept among the records of the Borough
of Ingram in the possession of the Mercantile Tax Collector. The stub
of such 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 taxable 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 properly filed.
A.
If any return required by this article shall not be
filed when due, or if a return when filed appears to be incorrect
or insufficient, the amount of tax due shall be assessed by a Special
Tax Assessor who shall be appointed for such purposes by the Council
of the Borough of Ingram and who shall receive for such services the
sum of as per the fee resolution for each day's work. In assessing
the amount of such tax due from any taxable, such Assessor shall use
such information as may be obtainable and accessible to him, and if
necessary, the tax may be estimated on the basis of external indices,
such as the number of employees of such taxable, the assessment for
such taxable for previous quarterly periods, rental paid by the taxable,
stock on hand, and other factors; provided, however, that if any taxable
shall submit to such Assessor his financial records of the previous
year, such as accounts, 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 Assessor there shall be added the penalty due for nonpayment
of the tax when due and the amount due to the Special Assessor to
compensate him for his work of assessing the amount of tax due from
such taxable. After such assessment, the Special Tax Assessor shall
submit the assessment and the information pertaining thereto to the
Borough Mercantile Tax Collector, who shall thereupon give written
notice of such assessment to the taxable concerned. Such assessment
shall finally and irrevocably determine the tax due unless the taxable
shall appeal in writing to the Council of the Borough of Ingram for
a hearing within 30 days of the date of such notice of assessment.
Such hearing by said Council shall be held within 30 days of the receipt
by it of such taxable's request for hearing.
All taxes imposed by this article, together
with all penalties imposed under this article, shall be recoverable
by the proper officers of the Borough of Ingram as other debts of
like amount or kind are recoverable.
Any information gained by the Borough Secretary,
Borough Treasurer, Borough Mercantile Tax Collector or any other official
or agent of the Borough of Ingram, 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 or required by
law. Any disclosure of any such information, contrary to the provisions
of this section, shall constitute a violation of this section.
Any person convicted before the proper authority
of violating any of the provisions or requirements of this article
or of failing, neglecting or refusing to pay any tax or penalties
imposed under this article; or of knowingly making any incomplete,
false, or fraudulent returns, or of attempting to do anything to illegally
avoid payment of the whole or any part of the tax imposed under this
article shall be liable to a fine or penalty not exceeding $600 for
each and every offense, and the costs of prosecution thereof, and,
in default of payment thereof, to undergo imprisonment for a period
not exceeding 30 days, provided that such fine or penalty shall be
in addition to any other penalty imposed by any other section of this
article.
This article shall not apply, nor is it intended
to apply, to any person or property as to who or which is beyond the
legal power of the Council of the Borough of Ingram to impose the
tax or duties herein provided for.
