[Adopted 1-1-1967 by Ord. No. 1338]
Unless otherwise expressly state, the following terms shall
have, for the purposes of this article, the meanings 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 an account
of the cost of the property sold, the cost of materials or labor or
services used. Provided, however, that not tax herein provided for
shall be levied, nor is same intended to be levied, on the dollar
volume of business transacted by any person herein derived from the
sale of good, 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.
Natural person, firm, association, copartnership or corporation
(except such corporations as are exempt from taxation under said Act
of Assembly on June 25, 1947, P.L. 1145, as amended).[1]
A vendor who is not classified 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 established
place of business located within the Borough, 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. and 53
P.S. § 6924.101 et seq.
The following annual taxes are imposed for general Borough purposes:
Every person subject to this tax shall, on or before the 30th
day of April 30, 1967, file a return certified to by such person as
true and correct with the Borough. Such return shall be on a form
prescribed by the Borough 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:
A.
Provided that, if any person during the preceding quarterly period
shall have acquired the assets or business of, or shall have merged
with another person, the person subject to such tax shall be liable
therefor 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; and
B.
Provided, further, that is 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 in or
by return of a sale made within the Borough 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 person so paying such
tax. Upon payment of this tax by any person, the Borough Tax Collector
shall indicate such payment upon a numbered receipt, which shall be
kept among the records of the Borough in the possession of the 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 person 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.
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 Town Council and who
shall receive for such services the sum of $5 for each day's
work. In assessing the amount of such tax due from any person, 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 person, the
assessment for such person for previous quarterly periods, rental
paid by the person, stock on hand and other factors:
A.
Provided, however, that if any person 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 person. After
such assessment, the Special Tax Assessor shall submit the assessment
and the information pertaining thereto to the Borough Tax Collector,
who shall thereupon give written notice of such assessment to the
person concerned. Such assessment shall finally and irrevocably determine
the tax due unless the person shall appeal in writing to the Town
Council of the Borough for a hearing within 30 days of the date of
such notice of assessment. Such hearing by said Town Council shall
be held within 30 days of the receipt by it of such person'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 as other debts of like amount or kind are recoverable.
Any information gained by the Borough Secretary, Borough Treasurer,
Borough Tax Collector or any other official or agent of the Borough,
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, firm or corporation who shall neglect or refuse
to pay any tax or penalty imposed under this article, or knowingly
makes any incomplete, false or fraudulent returns, or attempts to
do anything to illegally avoid payment of the whole or any part of
the tax imposed under this article shall, upon conviction thereof,
be sentenced to pay a fine of not more than $1,000 plus costs and,
in default of payment of said fine and costs, to a term of imprisonment
not to exceed 30 days. Each day that a violation of this article continues
shall constitute a separate offense.
