[Adopted 8-14-1973 by Ord. No. 1249 as Ch. 140 of the 1973 Code]
A. 
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:
GROSS VOLUME OR BUSINESS
Includes both cash and credit transactions, less excise and luxury sales taxes paid to federal and state governments.
LICENSE YEAR
From January 1 to December 31, inclusive.
PLACE OF AMUSEMENT
Any place indoors or outdoors where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any amusement, entertainment, exhibition, contest or recreation, including, among other places, theaters, opera houses, motion-picture houses, amusement parks, stadia, arenas, baseball or football parks or fields, skating rinks, circus or carnival tents or grounds, fairgrounds, bowling alleys, billiard or pool rooms, shuffleboard rooms, nine- or tenpin alleys, riding academies, golf course, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges and other like places. The term does not include any exhibition, amusement, performance or contest conducted by a nonprofit corporation or association organized for religious, charitable or educational purposes.
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.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.[1]
WHOLESALE DEALER or WHOLESALE VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons.
[1]
Editor's Note: The definition of "Treasurer," which immediately followed this definition, was repealed 4-14-1992 by Ord. No. 1518.
B. 
The terms "wholesale dealer," "wholesale vendor," "retail dealer" and "retail vendor" shall not include nonprofit corporations or associations organized for religious, charitable or educational purposes, agencies of the government of the United States of the commonwealth or any person vending or disposing of articles of his or her own growth, production or manufacture for shipment or delivery from the place of growth, production or manufacture thereof.
The City hereby imposes an annual mercantile license tax in the manner and at the rate set forth in this article.
Every person engaging in any of the following occupations or businesses in the City shall pay an annual mercantile license tax in the amounts set out in this section.
A. 
Wholesale vendors or dealers in goods, wares and merchandise shall each pay at the rate of one mill on each dollar of the volume of the gross business transacted by him or her in the preceding calendar year.
B. 
Retail vendors or dealers in goods, wares and merchandise, all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold and all persons conducting places of amusement shall each pay at the rate of 1 1/2 mills on each dollar of the volume of the gross business transacted by him or her in the preceding calendar year.
C. 
Wholesale and retail vendors or dealers in goods, wares and merchandise shall each pay at the rate of one mill on each dollar of the volume of the gross wholesale business transacted by him or her and 1 1/2 mills on each dollar of the retail business transacted by him or her in the preceding calendar year.
D. 
The tax imposed by this section shall not apply to the dollar volume of annual business covering the resale of goods, wares or merchandise taken by a 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 imposed by this article who has commenced his or her business at least one full year prior to the beginning of any license year shall compute his or her annual gross volume of business upon the actual gross amount of business transacted by him or her during the preceding calendar year.
B. 
Every person subject to the payment of the tax imposed by this article who has commenced or who commences his or her business less than one full year prior to the beginning of the license year shall compute his or her gross volume of business for such license year upon the gross volume of business transacted by him or her during the first month he or she engages in business multiplied by 12.
C. 
Every person subject to the payment of the tax imposed by this article who commences his or her business subsequent to the beginning of the license year shall compute his or her gross volume of business for such license year upon the gross volume of business transacted by him or her during the first month of his or her engaging in business multiplied by the number of months he or she engages in business in such license year.
D. 
Every person subject to the payment of tax imposed by this article who engages in a business temporary, seasonal or itinerant by its nature shall compute his or her annual gross volume of business upon the actual gross amount of business transacted by him or her during such license year.
A. 
Every return shall be made upon a form furnished by the Financial Officer. Every person making a return shall certify said return to be a correct and accurate and a complete statement by his or her signature affixed thereto and, in violation hereof, shall be subject to prosecution for perjury.
B. 
Every person subject to the tax imposed by this article who has commenced in his or her business at least one full year prior to the beginning of any license year shall, on or before the first day of May of each year, file with the Financial Officer a return setting forth his or her name, business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the preceding calendar year and the amount of the tax due.
C. 
Every person subject to the tax imposed by this article who has commenced his or her business less than one full year prior to the beginning of the license year shall, on or before the first day of May of each year, file with the Financial Officer a return setting forth his or her name, business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during his or her 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 any license year shall, within 40 days from the date of commencing such business, file a return with the Financial Officer, setting forth his or her name, business and business address and such information as may be necessary in arriving at the actual gross amount of business transacted by him or her during his or her first month of business and the amount of the tax due.
E. 
Every person subject to 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 or she completes such business, file a return with the Financial Officer, setting forth his or her name, business and business address and such information as may be necessary in arriving at the actual gross amount of business transacted by him or her 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 tax shown as due thereon to the Financial Officer.
A. 
It shall be the duty of the Financial Officer to collect and receive the taxes, fines and penalties imposed by this article. It shall also be his or her duty to keep a record showing the amount received by him or her from each person paying the tax and the date of such receipt.
B. 
The Financial Officer is hereby charged with the administration and enforcement of the provisions of this article and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the reexamination and correction of returns and payments 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 Financial Officer shall have the right of appeal to the Court of Common Pleas as in other cases provided.
C. 
The Financial Officer is hereby authorized to examine the books, papers and records of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made or, if no return was made, to ascertain the tax due. Every such taxpayer or supposed taxpayer is hereby directed and required to give to the Financial Officer the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
A. 
The Financial Officer may sue for the recovery of taxes due and unpaid under this article.
B. 
If for any reason the tax is not paid when due in each year, interest at the rate of 6% per annum on the amount of the tax, 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 any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
A. 
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 laws and Constitution of the commonwealth.
B. 
If the tax or any portion thereof imposed upon any person under the provisions of this article shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the commonwealth, the decision of the court shall not affect or impair the right to impose the taxes or the validity of the taxes so imposed upon other persons as herein provided.
[Amended 4-14-1992 by Ord. No. 1518]
Any person who makes any false or untrue statements on his or her return or who refuses to permit inspection of the books, records or accounts of any business in his or her custody or control when the right to make such inspection by the Financial Officer is requested and who fails or refuses to file a return required by this article shall, upon conviction before a District Justice be sentenced to pay, for each offense, a fine of not more than $600, plus costs of prosecution, and in default of payment of such fine and costs, to imprisonment for a period not exceeding 90 days.