City of Monessen, PA
Westmoreland County
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Table of Contents
Table of Contents
[Adopted 7-15-1981 by Ord. No. 7-1981]
It is hereby ordained by authority of the Council of the City of Monessen that this article shall be known and may be cited as the "Mercantile License Tax Ordinance."
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:
A. 
The terms as hereinafter defined in this Subsection A shall not include the following, to wit: Any farmer vending or disposing of his own products; agencies of the government of the United States or of the Commonwealth of Pennsylvania; or nonprofit corporations or associations organized solely and exclusively for religious, educational or charitable purposes and not conducting any regular or established business competing commercially with any other person subject to the tax herein imposed.
PERSON
Any individual, partnership, limited partnership, association or corporation.
RETAIL DEALER OR RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor, or a wholesale and retail dealer or vendor, as hereinafter defined.
WHOLESALE AND RETAIL DEALER OR WHOLESALE AND RETAIL VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise and to other persons.
WHOLESALE DEALER OR WHOLESALE VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons.
B. 
As used in this article, the following terms shall have the meanings indicated:
CITY
The City of Monessen.
COLLECTOR
The Central Tax Bureau as Mercantile License Tax Officer as appointed by the Mayor and City Council of the City of Monessen or any other Mercantile License Tax Officer the City may appoint from time to time.
GROSS VOLUME OF BUSINESS
Includes cash and credit transactions attributable to business done by any person within the City.
LICENSE YEAR
The twelve-month period beginning January 1 of each and every year.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.
Beginning January 1 of each and every year, the City shall issue mercantile licenses and hereby impose an annual mercantile license tax in the manner and at the fees and rates hereinafter set forth.
Beginning January 1 of each and every year, every person desiring to continue to engage in or hereafter to begin to engage in the business of wholesale or retail or wholesale and retail vendor or dealer in goods, wares and merchandise in the City, whether or not an actual place of business is maintained therein, and every person conducting a restaurant, hotel, public inn or any other place of whatsoever nature or description where food, drink or refreshments are sold in the City shall, on or before the first day of January of each and every year or prior to commencing business in such license year, apply for and procure a mercantile license from the Collector for each place of business in the City, and if such person has no actual place of business in the City, then one license for the privilege of engaging in the aforesaid business or businesses within the City. Such mercantile license shall be issued by the Collector upon the payment of such license year or portion thereof a fee of $5 for a wholesale dealer or vendor, a fee of $5 for a retail dealer or vendor, a fee of $10 for a wholesale and retail dealer, dealer or vendor, a fee of $5 for a restaurant or other places where food and drink are sold, a fee of $25 for installment license and $100 for solicitor's license, for each and every such license hereinbefore required. Each application for a license shall be signed by the applicant, if a natural person, and in the case of an association or partnership, by a member or partner thereof, and in the case of a corporation, by an officer thereof. Such license shall not be assignable and shall, at all times, be conspicuously posted at each place or places of business, if any within the City. In the case of loss, defacement or destruction of any license, the person to whom the license was issued shall apply to the Collector for a new license for which a fee of $1.50 shall be charged.
Every person engaging in any of the following occupations or businesses in the City, irrespective of whether or not a place of business is maintained therein by such person, shall pay an annual mercantile license tax for the license year beginning January 1 of each and every year, at the rate hereinafter set forth; provided, however, that in no event shall the annual mercantile license tax herein imposed be less than $15 for each of the places of business within the City of every such person, and provided, further, that if any such person has no place of business within the City, then and in that event the annual mercantile license tax herein imposed shall not be less than $15 for every such person:
A. 
Wholesale vendors or dealers in goods, wares and merchandise, at the rate of one mill on each dollar of the annual gross volume of business transacted by him.
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 dollar of the annual gross volume of business transacted by him.
C. 
Wholesale and retail vendors or dealers in goods, wares and merchandise, at the rate of one mill on each dollar of annual gross volume of wholesale business transacted by him, and 1 1/2 mills on each dollar of the annual gross volume of retail business transacted by him.
D. 
The tax provided in Subsection A, B and C of this section shall not be levied on the dollar volume of business transacted by wholesale and/or retail vendors or dealers derived from the resale of goods, wares and merchandise taken by any vendor or 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.
A. 
Every person subject to the payment of the tax hereby imposed who has commenced his business at least one full 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 year.
B. 
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 gross volume of business transacted by him during the first month he engages in business multiplied by 12.
C. 
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 such license year.
D. 
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 volume of business upon the actual gross amount of business transacted by him during the license year.
A. 
Every return, as hereinafter required by this section, shall be made upon a form furnished by the Collector. Every person making such return shall certify the correctness thereof by affidavit.
B. 
Every person subject to the tax imposed by this article who has commenced his business at least one full year prior to the beginning of the license year shall, on or before the 15th day of June following, file with the 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 year and the amount of the tax due.
C. 
Every person subject to the tax imposed by this article who has commenced his business less than one full year prior to the beginning of the license year shall, on or before the 15th day of June following, file with the 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 his first month of business and the amount of the tax due.
D. 
Every person subject to the tax imposed by this article who commences business subsequent to the beginning of the license year shall within 40 days from the date of commencing such business file a return with the 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.
E. 
Every person subject to the payment of the tax imposed by this article 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 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 such period and the amount of the tax due.
At the time of filing the return, the person making the same shall pay the amount of the tax shown as due thereon to the Collector.
A. 
It shall be the duty of the Collector to collect and receive the fees, taxes, fines and penalties imposed by this article. 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 such receipt.
B. 
If the Collector is not satisfied with the return and payment of tax made by any taxpayer or supposed taxpayer under the provisions of this article, he is hereby authorized and empowered to make a determination of the tax due by such person, based upon the facts contained in the return or upon any information within his possession or that shall come into his possession, and for this purpose, the Collector is authorized to examine the books, papers and records of any such person to verify the accuracy of any return or payment made under the provisions thereof or to ascertain whether the taxes imposed by this article have been paid. The Collector is hereby authorized and directed to make and keep such records, prepare such forms, make such regulations and take such other measures as may be necessary or convenient to carry this article into effect and may, in his discretion, require reasonable deposits to be made by licensees who engage in a business temporary, seasonal or itinerant by its nature.
C. 
If any taxpayer or supposed taxpayer shall neglect or refuse to make any return and payment of tax required by this article or if, as a result of an investigation by the Collector, a return is found to be incorrect, the Collector shall estimate the tax due by such person and determine the amount due him for taxes, penalties and interest thereon.
A. 
All taxes due and unpaid under this article shall be recoverable as other debts due the City are now by law recoverable.
B. 
All taxes due under this article shall bear interest at the rate of 1% per month or fractional part of a month from the day they are due and payable until paid. If any taxpayer shall neglect or refuse to make any return or payment as herein required, an additional 10% of the tax shall be added by the Collector and collected.
All taxes, interest and penalties collected or received under the provisions of this article shall be paid into the treasury of the City for the use and benefit of the City.
Nothing contained in this article shall be construed to empower the City to levy and collect the taxes hereby imposed on any person or any business or any portion of any business not within the taxing power of the City under the Constitution of the United States and the Constitution and laws of the Commonwealth of Pennsylvania.
[Amended 12-18-2002 by Ord. No. 8-2002]
Any person, as defined in this article, or any officer, agent or servant or employee thereof who shall fail, neglect or refuse to comply with any of the terms or provisions of this article or of any regulation or requirement made pursuant thereto and authorized thereby shall, upon conviction thereof in a summary proceeding before any District Justice having jurisdiction of such offense, be sentenced to pay a fine of not more than $1,000 or to undergo imprisonment not exceeding 90 days, or both. The fine imposed by this section shall be in addition to any other penalty imposed by any other section of this article.