[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.
PERSON
RETAIL DEALER OR RETAIL VENDOR
WHOLESALE AND RETAIL DEALER OR WHOLESALE AND RETAIL VENDOR
WHOLESALE DEALER OR WHOLESALE VENDOR
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.
Any individual, partnership, limited partnership, association or
corporation.
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.
Any person who sells to dealers in or vendors of goods, wares and
merchandise and to other persons.
Any person who sells to dealers in or vendors of goods, wares and
merchandise and to no other persons.
B.
CITY
COLLECTOR
GROSS VOLUME OF BUSINESS
LICENSE YEAR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
As used in this article, the following terms shall have
the meanings indicated:
The City of Monessen.
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.
Includes cash and credit transactions attributable to business done
by any person within the City.
The twelve-month period beginning January 1 of each and every year.
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.
