For the license year, as herein defined, the
City hereby imposes a mercantile license tax in the manner and at
the rates herein set forth.
[Amended 2-20-1997 by Ord. No. 1430]
Every person desiring to continue to engage
in, or hereafter to begin to engage in, the business of wholesale
or retail vendor or dealer in goods, wares and merchandise, and any
person desiring to continue to engage in or hereafter to begin to
engage in the business of conducting a restaurant or other place where
food, drink or refreshments are sold in the City, whether or not the
same is incidental to some other business or occupation shall, on
or before July 1, 1983, or prior to commencing business, procure a
mercantile license for his place of business, or if more than one,
for each of his places of business in the City, from the Treasurer
or his duly authorized representative, who shall issue the same upon
the payment of a fee as set forth in the City of Butler Fee Schedule,
adopted from time to time by resolution of the City Council, for his place of business or if more than one for each of his places of business in the City, such license shall cover the period of the license year; provided, however, that any person who has procured a mercantile license and paid the tax under Chapter
173, Article
II, Mercantile Licenses, for the then calendar year shall not be required to pay the fee imposed by this article, but shall procure the license as herein provided which shall be conspicuously posted at the place of business or each of the places of business of every person at all times.
Every person engaging in any of the following
occupations or businesses in the City shall pay a mercantile license
tax for the license year, as herein defined, at the rate set forth:
A. Wholesale vendors or dealers in goods, wares and merchandise, at the rate of one mill on each dollar of the gross volume, as herein defined, of the wholesale business transacted by him during the calendar year 1982 as computed under §
235-38.
B. Retail vendors or dealers in goods, wares and merchandise and/or persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, at the rate of 1 1/2 mills on each dollar of the gross volume, as herein defined, of the retail business transacted by him during the calendar year 1982 as computed under §
235-38.
C. Wholesale and retail vendors or dealers in goods, wares and merchandise at the rate of one mill on each dollar of the gross volume, as herein defined, of the wholesale business transacted by him during the calendar year 1982 as computed under §
235-38 hereof and at the rate of 1 1/2 mills on each dollar of the gross volume, as herein defined, of the retail business transacted by him during the calendar year 1982 as computed under §
235-38.
At the time of filing the return, the taxpayer
shall pay the amount of tax shown as due to the Treasurer.
The terms and provisions of this article shall not in any way alter or change any mercantile tax now imposed and levied upon persons engaged in occupations, businesses, vehicles, etc., included under the provisions of Chapter
173, Article
II, Mercantile Licenses, except as specifically provided under §
235-36 with respect to the payment of the license fee by any person who has procured a mercantile license and paid the tax under Chapter
173, Article
II, Mercantile Licenses, for the calendar year, nor shall the provisions of this article change, alter or repeal any special license imposed under the police power of the City; otherwise, all ordinances or parts of ordinances conflicting with the provisions of this article are hereby repealed insofar as they are inconsistent with this article.
This article is enacted under the authority
of the Act of December 31, 1965, P.L. 1257, as amended, and known
as the "Local Tax Enabling Act" and is subject to the provisions for the collection of
the maximum tax as therein provided.