[Amended 2-10-1987 by Ord. No. 274]
The Borough hereby levies a mercantile license
tax in the manner and at the rate hereinafter set forth.
[Amended 2-10-1987 by Ord. No. 274]
Every person desiring to continue to conduct
or engage in or hereafter to begin to conduct or engage in a business
as a wholesale or retail vendor or dealer in goods, wares and merchandise,
and any person conducting a restaurant or other place where food,
drink or refreshments are sold in the Borough, shall on or before
the first day of January or prior to commencing business in said license
year, procure a mercantile license for his place of business or, if
more than one, for each of his places of business in the Borough from
the Borough Secretary, who shall issue the same upon the payment of
a fee of $2 for a wholesale or a retail license and $4 for a wholesale
and a retail license for his place of business or, if more than one,
for each of his places of business in the Borough, for each license
year. Such license shall be conspicuously posted at the place of business
or each of the places of business of every such person at all times.
[Amended 2-10-1987 by Ord. No. 274]
Every person engaging in or conducting any of
the following businesses or occupations in the Borough of Economy
shall pay a mercantile license tax at the rate set forth:
A. Wholesale vendors or dealers in goods, wares and merchandise
shall pay a tax on the privilege of engaging in or conducting said
business at the rate of one-half (1/2) mill [five ten-thousandths
(0.0005)] on each dollar of the volume of the annual gross business
transacted by him.
B. Retail vendors or dealers in goods, wares and merchandise
and all persons engaged in conducting restaurants or other places
where food, drink or refreshments are sold shall pay a tax on the
privilege of engaging in or conducting said business at the rate of
three-fourths (3/4) mill [seventy-five ten-thousandths (0.00075)]
on each dollar of the volume of the annual gross business transacted
by him.
C. Wholesale and retail vendors or dealers in goods,
wares and merchandise shall pay a tax on the privilege of engaging
in or conducting said business at the rate of one-half (1/2) mill
[five ten-thousandths (0.0005)] on each dollar of the volume of the
annual gross wholesale business transacted by him, and three-fourths
(3/4) mill [seventy-five ten-thousandths (0.00075)] on each dollar
of the volume of the annual gross retail business transacted by him.
D. No such tax shall be levied on the dollar volume of
business transacted by wholesale and/or retail dealers derived from
the resale of goods, 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.
Every person subject to the payment of the tax
hereby imposed shall compute his gross volume of business upon the
actual amount of business transacted by him during the quarter ending
March 31, June 30, September 30 and December 31.
[Amended 3-11-1986 by Ord. No. 265; 2-10-1987 by Ord. No.
274]
Every person subject to payment of the tax hereby
imposed shall on or before the 30th day of April, 1967, 30th day of
July, 1967, 30th day of October, 1967 and January 31, 1968, file a
return upon a form furnished by the Borough Secretary setting forth
the actual gross amount of business transacted by him during the respective
quarter ending the next previous March 31, June 30, September 30 and
December 31. By April 15 of each year the person subject to payment
of the tax shall furnish an attested and true copy of such portion
of the United States Federal Income Tax return as will substantiate
the gross income for the entire previous calendar year.
At the time of filing the return, the person
making the same shall pay the amount of tax shown as due thereon to
the Borough Secretary.
[Amended 2-10-1987 by Ord. No. 274]
Whoever fails, neglects or refuses to file a
return or whoever makes any false or untrue statement of his return
or whoever refuses to permit inspection of the books, records or accounts
of any business in his custody or control, when the right to make
such inspection by the Borough Secretary, or any person designated
by Borough Council, is requested, and whoever fails or refuses to
procure a mercantile license when so required under this article,
or fails to keep his license conspicuously posted at his place of
business as required herein shall, upon conviction before any District
Justice, be sentenced to pay a fine of not more than $300, plus costs
of prosecution, for each offense and, in default of payment of said
fine, to be imprisoned in the Beaver County Jail for a period not
exceeding 90 days for each offense.