[Adopted 1-11-1990 by Ord. No. 997 (Ch.
236, Art. V, of the 1999 Code)]
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:
The current fiscal year of the Borough of Homestead.
Any individual, partnership, limited partnership, association
or corporation. Whenever used in any section prescribing and imposing
a penalty, the term "person" as applied to associations shall mean
the partners or members thereof, and as applied to corporations, shall
mean the Officers thereof.
Any person who is a dealer in goods, wares and merchandise
at retail, and by proprietors of restaurants or other places where
food, drink or refreshments are served.
The person designated by the Council of the Borough of Homestead
by resolution to collect and administer the tax imposed by this Part.
[Added 9-8-2005 by Ord. No. 1172]
Any person who sells to dealers or vendors of goods, wares
and merchandise and to no other person.
There is hereby levied and assessed for fiscal
year 1990, and for every fiscal year thereafter upon the evidencing
of a short notice that this Part which imposes the fee set forth herein
has been readopted without substantial change and the same fee imposed
for the ensuing year by the Borough of Homestead, Allegheny County,
Pennsylvania, as a mercantile fee as set forth herein.
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
firm, company, partnership or limited partnership or corporation vending
or disposing of articles of his/her or their own production or manufacture,
or to any utility service of any person, firm, company or corporation
whose rates and service are fixed and regulated by the Public Utility
Commission.
1.
Every person
engaged as a retail dealer on January 1, 1990, shall pay a mercantile
fee for the said fiscal year of $100.
2.
Every person
engaged as a wholesale dealer in goods, wares and merchandise on January
1, 1990, shall pay a mercantile fee for said fiscal year of $75.
3.
Said flat fee may be amended
from time to time by the Borough Council.
[Added at time of adoption of Code (see AO)]
The Tax Collector shall submit to all persons
covered by this Part a notice of mercantile fee due for fiscal year
1990 and for every fiscal year thereafter. The persons covered by
this Part shall return this notice along with the amount of the fee
to be paid to the Tax Collector.
It shall be the duty of the Tax Collector to
collect and receive the fee, fines and penalties imposed by this Part.
It shall also be the duty of the Tax Collector to keep a record showing
the amount received by the Tax Collector from each person paying the
fee and the date of such receipts. The Tax Collector is further 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 notices 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 Tax Collector shall have
the right of appeal to the Court of Common Pleas as in other cases
provided. The Tax Collector is further empowered to make any reasonable
investigation to verify the accuracy of any payment made, or the reason
why no payment, as the case may be.
All fees, fines and penalties imposed by this
Part shall be recoverable by the Borough of Homestead as other debts
are recoverable.
[Amended 9-8-2016 by Ord.
No. 2016-08]
If for any reason the fee due for a fiscal year
is not paid within 30 days of the date the written notice of mercantile
fee due for that fiscal year is issued by the Tax Collector, interest
at the rate of 6% per annum on the amount of the fee, and an additional
penalty of 1/2 of 1% of the amount of the unpaid fee for each month
or fraction thereof during which the fee remains unpaid shall be added
and collected. Where suit is brought for the recovery of such tax,
the person liable therefore shall in addition be liable for the costs
of collection, including attorney's fees, and the interest and penalties
that are herein imposed.
Any person convicted before any Magisterial
District Judge of violating any of the provisions or requirements
of this Part or of failing, neglecting or refusing to pay any fee
or penalties imposed under this Part or knowingly making any incomplete,
false or fraudulent returns, or of attempting to do anything to avoid
the payment of the whole or any part of the fee imposed under this
Part shall be liable to a fine or penalty not exceeding $1,000 payable
to the Borough of Homestead, Allegheny County, Pennsylvania, for each
and every offense, along with the costs of prosecution thereof, including
attorney's fees, and in default of payment of said fee, fine and/or
penalty, to be imprisoned for a period not exceeding 30 days for such
offense.
