[Ord. 686, 5/2/1978, § 1]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this Section, unless the context
clearly indicates a different meaning:
Shall include both cash and credit transactions.
Any individual, partnership, limited partnership, association
or corporation.
The Borough fiscal year preceding the current Borough fiscal
year.
Shall mean any person who is a dealer in goods, wares, and
merchandise at retail and by proprietors of restaurants or other places
where food, drink and refreshments are served.
The duly elected or appointed Tax Collector of the Borough
of Bridgeville.
The current Borough fiscal year.
Any person who sells to dealers in or vendors of goods, wares
and merchandise, and to no other persons.
[Ord. 686, 5/2/1978, § 2; as amended by Ord. 830,
2/13/1995]
There is hereby levied and assessed commencing July 1, 1978,
and for every calendar year thereafter, and the same Mercantile Tax
is imposed for the ensuing year by the Borough of Bridgeville, at
the rates hereinafter set forth.
[Ord. 686, 5/2/1978, § 3]
The provisions of this Part 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 person, firm, company, partnership,
limited partnership or corporation vending or disposing of articles
of his or their own production or manufacture, or to the gross receipts
from utility service of any person, firm, company, or corporation
whose rates and services are fixed and regulated by the Public Utility
Commission.
[Ord. 686, 5/2/1978, § 4; as amended by Ord. 830,
2/13/1995]
Every person engaged as a retail dealer on July 1, 1978, and
so engaged on said date in each year thereafter, shall pay a mercantile
tax for the said tax year at the rate of 1 1/2 mills on each
dollar of the whole volume of business transacted by such retail dealer.
No such tax is levied on the dollar volume of business transacted
by said retail dealer derived from the resale of goods, wares and
merchandise taken by any such 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.
[Ord. 686, 5/2/1978, § 5]
Every person engaged as a wholesale dealer in goods, wares and
merchandise on July 1, 1978, and on said date each year thereafter,
shall pay a mercantile tax for the tax year at the rate of one mill
on each dollar of the whole volume of business transacted by said
wholesale dealer. No such tax shall be levied on the dollar volume
of business transacted by the wholesale dealers derived from the resale
of goods, wares and merchandise taken by any such 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.
[Ord. 686, 5/2/1978, § 6]
Every person subject to the payment of the tax hereby imposed
shall compute his gross or whole volume of business upon the actual
gross amount of business transacted by him during the preceding Borough
fiscal year.
[Ord. 686, 5/2/1978, § 7]
Every return shall be made upon a form furnished by the Tax
Collector. Every person making a return shall verify the correctness
thereof by affidavit.
[Ord. 686, 5/2/1978, § 8]
At the time of filing the return, the person making the same
shall pay the amount of tax shown as due thereon to the Tax Collector.
[Ord. 686, 5/2/1978, § 9]
1.
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines and penalties imposed by this Part. It shall also
be the Tax Collector's duty to keep a record showing the amount
received by him from each person paying the tax and the date of such
receipt.
2.
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this Part, and is hereby empowered to prescribe,
adopt and enforce rules and regulations relating to any matter pertaining
to the administration and enforcement of this Part, including provisions
for the reexamination and correction of returns, and payment 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.
3.
The Tax Collector is hereby authorized to examine the books, papers
and records of any taxpayer or supposed taxpayer in order to verify
the accuracy or any returns made, to ascertain the tax due.
[Ord. 686, 5/2/1978, § 10]
All taxes imposed by this Part, together with all penalties
imposed under this Part, shall be recoverable by the Borough of Bridgeville
as other debts are recoverable.
[Ord. 686, 5/2/1978, § 11]
If, for any reason, the tax is not paid when due in such tax
year, interest at the rate of 6% per annum on the amount of said tax
and an additional penalty of 1% of the amount of the unpaid tax for
each month or fraction thereof during which the tax remains unpaid
shall be added and collected. Where suit is brought for the recovery
of such tax, the person liable therefor shall, in addition, be liable
for the costs of collection and the interest and penalties that are
herein imposed.
[Ord. 686, 5/2/1978, § 12; as amended by Ord 724,
5/4/1982; and by Ord. 830, 2/13/1995]
Any person, firm or corporation who shall violate any provision
of this Part shall, upon conviction thereof, be sentenced to pay a
fine of not more than $600 plus costs and, in default of said fine
and costs to a term of imprisonment not to exceed 30 days.
[Ord. 686, 5/2/1978, § 13]
1.
Nothing contained in this Part shall be construed to empower the
Borough to levy and collect the tax hereby imposed on any person,
or any business, or any portion of any business not within the taxing
power of the Borough under the Constitution of the United States and
the laws and Constitution of the Commonwealth of Pennsylvania.
2.
If the tax, or any portion thereof, imposed upon any person under
the provisions of this Part shall be held by any court of competent
jurisdiction to be in violation of the Constitution of the United
States or the Commonwealth of Pennsylvania, the decision of the court
shall not affect or impair the right to impose the tax, or the validity
of the tax so imposed upon other persons as herein provided.
