[HISTORY: Adopted by the Borough Council (now Municipal Council)
of the Borough of Monroeville (now Municipality of Monroeville) 11-14-1967 by Ord. No. 586; amended in its entirety by the Municipal Council of the Municipality
of Monroeville 12-10-2002 by Ord.
No. 2238. Subsequent amendments noted where applicable.]
This chapter shall be known and may be cited as the "Business
License Ordinance."
As used in this chapter, unless the context indicates clearly
a different meaning, the following words and phrases shall have the
meanings set forth below:
The twelve-month period beginning on the first day of January
and ending on the 31st day of December and each calendar year thereafter.
The Municipality of Monroeville.
Any natural person, individual, partnership, association
or corporation, nonprofit or otherwise. Whenever used in any provision
prescribing a fine or a penalty, the word "person," as applied to
partnerships, shall mean the partners thereof and, as applied to corporations
and unincorporated associations, shall mean the officers thereof.
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, contest or recreation, including,
among other places, theaters, opera houses, motion-picture houses,
amusement parks, stadiums, arenas, baseball or football parks or fields,
skating rinks, circus or carnival tents or grounds, fairgrounds, bowling
alleys, billiard or pool rooms, nine- or ten-pin alleys, riding academies,
golf courses, bathing and swimming places, dance halls, tennis courts,
archery, rifle or shotgun ranges and other like places.
Any person who is a dealer or vendor of goods, wares and
merchandise who is not a wholesale dealer or vendor.
The Monroeville Municipal Manager or such other person appointed
by the Manager for the collection of the taxes imposed under this
chapter.
Any business that is conducted at one location for less than
60 consecutive days.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
For the mercantile license year 1968 and business license year
1980 annually thereafter, the Municipality shall issue a business
license in the manner and for the fees hereinafter set forth.
For the mercantile license year 1964 and business license year
1980 annually thereafter, every person desiring to continue to engage
in, or hereafter to begin to engage in business, including the business
of 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 or place of amusement, whether or not
the same is incidental to some other business or occupation, shall,
on or before the 15th day of January of each license year, procure
a business license upon the payment of a fee of $25 for his place
of business or if engaged in both wholesale and retail activities
a fee of $50 for his place of business or, if more than one, for each
of his places of business in the Municipality from the Tax Collector
as required by law. Such license shall be conspicuously posted at
the place of business. A licensee maintaining more than one place
of business within the Municipality shall post a single license at
his principal place of business in Monroeville for payment of all
locations. Such license shall be valid only for the person to whom
issued and shall not be transferable or assignable to any other person.
Any person who is in default of payment of any tax, interest or penalty
imposed hereunder shall forfeit such license until said tax, interest
or penalty is paid in full.
A.Â
The person applying for the license shall at the time of filing pay
the license amount as due thereon to the Tax Collector. Within 30
days of commencing business in Monroeville, every person shall forthwith
register with the Tax Collector and set forth his name, address, business
address, tax identification number, and the nature of the business
activity in which he is engaged. Every person making a business registration
shall certify the correctness thereof by affidavit. Such registration
shall be made by the completion of an application furnished by the
Tax Collector and the payment of a registration fee to be established
by the Municipality. If an individual or business entity conducts
business under a fictitious name, such individual or entity shall
apply for registration in both the true and fictitious names of the
individual and entity and shall list the fictitious name first on
the application. Each separate individual or business entity shall
apply for a separate registration.
B.Â
Each person in the Municipality who leases property, products or
services used by a business, as defined in this chapter, shall file
a form with the Municipality on or before January 15 of each tax year
that sets forth the names and present addresses of each of the lessees
in the Municipality during both the preceding tax year and the current
tax year. Any person who owns or leases any facility or property used
for the purpose of conducting an itinerant business shall supply the
Business Tax Receiver with the name and address of every itinerant
merchant or promoter leasing or using such property or facility, together
with such other information as the Business Tax Receiver may request
to establish the nature of the goods or services to be displayed or
sold, and the duration of the show. Such information must be provided
to the Business Tax Receiver, in writing, 45 days prior to the opening
of a show.
A.Â
It shall be the duty of the Tax Collector to collect and receive
the licenses, fines, interest, and penalties imposed by this chapter.
It shall also be his duty to keep a record showing the amount received
by him from each person paying the license and the date of each receipt.
B.Â
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this chapter 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 chapter,
including provisions for the reexamination and correction of forms
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 to appeal to a
court or courts of competent jurisdiction as in other cases provided.
C.Â
The Tax Collector is hereby authorized to compel the production of
books, papers and records and the attendance of all persons before
him, whether as parties or witnesses, whom he believes to have knowledge
of Monroeville business activity.
D.Â
The Tax Collector is hereby authorized to examine the books, papers
and records of any taxpayer or supposed taxpayer in order to verify
the accuracy of any payment made or, if no payment was made, to ascertain
the license due. Every such taxpayer, or supposed taxpayer, is hereby
directed and required to give to the Tax Collector the means, facilities
and opportunity for such examinations and investigations as are hereby
authorized.
E.Â
The Tax Collector is further authorized to delegate any of his authority
herein established or contained to other employees of the Municipality
of Monroeville or to accountants, auditors or collectors retained
by the Municipality of Monroeville for the purpose of assisting in
the administration of this chapter and the enforcement and collection
of the license imposed hereunder and of the auditing of the accounts
of the taxpayers and persons licensed hereunder.
F.Â
The Tax Collector shall not receive any additional compensation for
acting as such under the provisions of this chapter, but all expenses
for the administration of this chapter, the enforcement and collection
of the license imposed hereunder and the auditing of accounts shall
be borne by the Municipality of Monroeville.
Any information gained by the Tax Collector or any other officer,
official, agent or employee of the Municipality as a result of any
returns, investigations, hearings or verifications required or authorized
by this chapter shall be confidential, except in accordance with proper
judicial order or as otherwise provided by law, and divulgence of
any information so gained is hereby declared to be a violation of
this chapter, which may be punished by dismissal from office or employment.
Whoever fails to comply with the provisions of this chapter
or makes any false or untrue statement on his registration application
or who refuses to permit inspection of the books, records or accounts
of any business in his custody when the right to make such inspection
by the Tax Collector is requested shall, upon conviction in any court
of competent jurisdiction, be sentenced to pay a fine of not more
than $600, plus costs of prosecution for each offense and, in default
of payment of said fine and costs, be imprisoned in Allegheny County
Jail for a period not exceeding 30 days for each offense. Where the
taxpayer is a firm or association, the fine or penalty may be imposed
upon any of the partners or members thereof and, in the case of corporations,
upon any of the officers thereof. Each day on which any person violates
this chapter shall be considered as a separate offense and shall be
punishable as such as hereinbefore provided.
A.Â
Nothing contained in this chapter shall be construed to empower the
Municipality of Monroeville to levy and collect the taxes or licenses
hereby imposed on any person or any business or any portion of any
business not within the taxing power of the Municipality of Monroeville
under the Constitution of the United States and the laws and Constitution
of the Commonwealth of Pennsylvania.
B.Â
If the license, or any portion thereof, imposed upon any person under
the provisions of this chapter shall be held by any court of competent
jurisdiction to be in violation of the Constitution of the United
States or of the Commonwealth of Pennsylvania, the decision of the
court shall not affect or impair the right to impose the license or
taxes or the validity of the license or taxes so imposed upon other
persons as herein provided.
C.Â
If a final decision of a court of competent jurisdiction holds any
provision of this chapter, or the application of any provision to
any circumstances, to be illegal or unconstitutional, the other provisions
of this chapter, or the application of such provision to other circumstances,
shall remain in full force and effect. The intention of the Council
is that the provision of this chapter shall be severable and that
this chapter would have been adopted if any such illegal or unconstitutional
provisions had not been included.
A.Â
The Tax Collector is hereby authorized to accept payment under protest
of the amount of business license claimed by the Municipality in any
case where the taxpayer disputes the validity or amount of the Municipality's
claim for the license. If it is thereafter judicially determined by
a court of competent jurisdiction that the Municipality has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer. The
provisions of this section shall be applicable to cases in which the
facts are similar to those in a case litigated in a court of competent
jurisdiction.
B.Â
Claims for refunds of licenses erroneously withheld or paid may be
filed with the Tax Collector. A claim for refund must be filed within
three years of the due date of the return or within one year of payment,
whichever is later, which allegedly was filed or paid in error. A
claim must be prepared in a manner to be designated by the Tax Collector
and must be accompanied by a true copy of the claimant's federal income
tax return. The burden of proof of earning is on the taxpayer and
must be submitted to the satisfaction of the Tax Collector.
This chapter shall become effective January 1, 2003, and shall
remain in effect thereafter from year to year on a calendar basis.
