[Adopted 8-14-1973 by Ord. No. 1249 as Ch. 140 of the 1973
Code]
A.
GROSS VOLUME OR BUSINESS
LICENSE YEAR
PLACE OF AMUSEMENT
RETAIL DEALER or RETAIL VENDOR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
WHOLESALE DEALER or WHOLESALE VENDOR
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:
Includes both cash and credit transactions, less excise and
luxury sales taxes paid to federal and state governments.
From January 1 to December 31, inclusive.
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.
Any person who is a dealer in or vendor of goods, wares and
merchandise who is not a wholesale dealer or vendor.
Any business that is conducted at one location for less than
60 consecutive calendar days.[1]
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followed this definition, was repealed 4-14-1992 by Ord.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.
