City of Harrisburg, PA
Dauphin County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Harrisburg by Ord. No. 83-1954. Amendments noted where applicable.]
CROSS-REFERENCES
Businesses or persons exempt from license fee: see 3rd Class Code § 2610 et seq. (53 P.S. § 37610 et seq.)
Exemptions from business privilege and mercantile tax: see Ch. 5-715.
General power to levy license taxes: see 3rd Class Code § 2601 (53 P.S. § 37601).
Insurance business: see 3rd Class Code § 2611 (53 P.S. § 37611).
License and Tax Appeal Board: see Ch. 5-101.
Persons taking orders by samples: see 3rd Class Code § 2612(53 P.S. § 37612).
Power to regulate and license transient retail merchants: see 3rd Class Code § 2620 (53 P.S. § 37620).
Regulation of parking lots for profit: see 3rd Class Code § 2650 (53 P.S. § 37650).
Regulation of vehicles for hire: see 3rd Class Code § 2602 (53 P.S. § 37602).
Sale of produce by farmers: see 3rd Class Code § 2610 (53 P.S. § 37610).

§ 5-305.1 Tax levy. [1]

[Ord. No. 33-1982]
In addition to all other taxes levied and collected, an annual license tax for general revenue purpose is hereby imposed, to be assessed, levied and collected from all persons engaged in the City in each and every trade, business calling and occupation and according to the classifications hereinafter set forth.
[1]
Note: This chapter was enacted under the authority of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6924.101 et seq., and the Third Class City Code §§ 2403(60) and 2601, Act of June 23, 1931, P.L. 932, as amended and reenacted by Act of August 24, 1953, P.L. 1337, 53 P.S. §§ 37403(60) and 37601.

§ 5-305.2 Yearly collection.

[Ord. No. 33-1982]
The tax hereby imposed shall be assessed, levied and collected yearly for each calendar year beginning January 1 and ending December 31 of the same year.

§ 5-305.3 Street sales; identification cards.

[Ord. No. 33-1982]
A. 
All street vendors, hawkers, peddlers, hucksters, and all their assistants selling or offering for sale goods, wares, merchandise, or products of any kind in or about the streets of the City, other than itinerant wholesale dealers, hucksters or peddlers, shall each pay an annual license tax of $50. However, nothing in this section shall be construed to authorize the collection of a license tax from any farmer who sells his or her own produce. The granting of a license under this section shall not authorize any licensee to interfere with public travel or otherwise maintain a public nuisance.
B. 
All of the aforementioned street vendors, hawkers, peddlers, hucksters, and all their assistants shall procure from the Tax Enforcement Administrator an identification card showing the kind of business engaged in, which card shall be good only until December 31 next following its issuance. Such card shall not be transferable and shall at all times be conspicuously displayed on the clothing of the person issued the same while such person is engaged in any of the aforesaid occupations.

§ 5-305.4 Installment transactions.

All persons or dealers transacting business by selling or leasing goods upon installment shall each pay an annual license tax of $25.

§ 5-305.5 Agents or canvassers for publications.

All agents or canvassers for books, newspapers, periodicals or other publications shall each pay an annual license tax of $10.

§ 5-305.6 Sales by sample.

All persons or dealers soliciting or taking orders for goods, wares or merchandise by sample or otherwise from others not dealers or merchants shall each pay an annual license tax of $100, but this provision shall not apply to commercial travelers taking orders from dealers or merchants.

§ 5-305.7 Billiard or pool tables; gaming tables or devices.

[Ord. No. 33-1982]
All owners, keepers or operators of billiard or pool tables, pinball games, mechanical amusement devices and other gaming tables and devices not prohibited by law shall pay for each of the tables, games or devices an annual license tax of $50.

§ 5-305.8 Vending machines.

[Ord. No. 33-1982]
All owners, keepers or operators of vending machines for the sale of goods, wares or merchandise shall pay for each and every such vending machine an annual license tax of $25.

§ 5-305.9 Shooting galleries.

[Ord. No. 33-1982]
All owners, keepers or operators of shooting galleries shall each pay an annual license tax of $100.

§ 5-305.10 Vehicles transporting persons.

[Ord. No. 33-1982]
All owners or operators of motor buses, motor omnibuses, automobiles and taxis transporting passengers for hire within the City limits or from the City only to points within a radius of 10 miles of the City limits, except motor buses or motor omnibuses transporting as common carriers passengers for hire on regular schedules, shall pay an annual license tax for each such vehicle of $10.

§ 5-305.11 Pickup and delivery services.

[Ord. No. 33-1982]
All owners or operators of motor buses, motor omnibuses, trucks or other vehicles using the same upon the streets of the City as carriers for hire or compensation, which owners or operators regularly pick up or deliver property or otherwise transport wholly within or to or from the City, shall pay an annual license tax for each such vehicle of $100.

§ 5-305.12 License tax plates.

The owners or operators, upon paying the license tax provided in §§ 5-305.10 and 5-305.11, shall forthwith exhibit the receipt or receipts therefor to the Tax Enforcement Administrator of the City, and thereupon said Administrator shall furnish to such owner or operator a metal plate showing the vehicle number and period for which the license tax has been paid, which plate shall be displayed and affixed by the owner or operator to the respective vehicle for which the license was taken out in a conspicuous place on the left-hand side thereof. It shall also be the duty of the Tax Enforcement Administrator to keep a registry of all such plates issued by him or her.

§ 5-305.13 Distribution of advertising matter.

[Ord. No. 33-1982]
All persons engaged in the business of distributing advertising matter, including free samples, from house to house or in and upon the streets of the City, shall pay an annual license tax of $50. For the purposes of this section, any person who distributes within the license tax year advertising matter for two or more persons shall be deemed and taken to be engaged in the business of distributing advertising matter.

§ 5-305.14 Public exhibitions.

[Ord. No. 33-1982]
All owners or operators of exhibitions, carnivals, circuses, menageries, skating rinks, operas, theaters, and civic, fraternal, and all other kinds of public exhibitions for pay, except those for religious, educational or charitable purposes, shall each pay an annual license tax as follows:
A. 
All carnivals, circuses and menageries showing for not more than 24 hours: $100.
B. 
All skating rinks: $100.
C. 
All operas and theaters having a seating capacity of 500 or more: $100.
D. 
All operas and theaters having a seating capacity of less than 500 and all other kinds of public exhibitions for pay: $50.
E. 
All owners or operators of public halls leased or hired for pay or profit: $100.

§ 5-305.15 Miscellaneous businesses.

[Ord. No. 33-1982]
All persons engaged in or conducting the several businesses set forth in this section shall each pay an annual license tax of $100: all bankers, brokers, including stock and investment brokers, but not including real estate brokers; bond dealers and bond agents; pawnbrokers; all market house companies and owners of market houses, warehouse or storage houses or places; express companies or agencies; telegraph, telephone, steam heating, gas, natural gas, water, electric or power companies or agencies; or individuals furnishing communication, light, heat or power.

§ 5-305.16 Separate places of business.

[Ord. No. 33-1982]
If any person conducts a business at more than one location in the City, for the purposes of this chapter the business conducted at each location shall be considered and assessed as a separate and independent business and shall be subject to the license taxes levied by this chapter, provided that the word "business" as used in this section shall not be considered to mean or include any place of business at which the principal business conducted is that of selling, storing or distributing products manufactured by the person operating the business.

§ 5-305.17 Payment of taxes.

[Ord. No. 17-1983]
All license taxes levied pursuant to this chapter shall be due and payable on January 1 of each year and, if not so paid, shall bear interest at the rate of 1% per month or fractional part of a month from such date until paid. If any person neglects or refuses to make the payment at or before the time herein required, an amount equal to the aforesaid license tax shall be added as penalty and collected by the Tax Enforcement Administrator. Should any person begin business after January 1 of any year, the annual license taxes imposed by this chapter upon any such person for the full license year in question shall be paid by such person when beginning business.

§ 5-305.18 Payment to Treasurer; payment required.

[Ord. No. 33-1982]
All license taxes levied pursuant to this chapter shall be payable to the City Treasurer, who shall give the person paying the same a receipt therefor, which shall state the time period covered by the license. No person shall begin, continue, conduct or follow any of the trades, businesses, callings, or occupations aforesaid without first having paid the license tax imposed under this chapter.

§ 5-305.19 Persons omitted; persons starting businesses.

[Ord. No. 33-1982]
All person(s) liable for the payment of a license tax under this chapter who may have been omitted by the Tax Enforcement Administrator in making the annual assessments determination, or who may have commenced business after the annual determination, shall immediately apply to the Tax Enforcement Administrator for a license and shall furnish such officer, under oath, with such facts as to enable the Tax Enforcement Administrator to classify properly the application and determine the amount of fee to which such person is subject. The Tax Enforcement Administrator shall then determine the license fee in the manner as provided. The person assessed may, however, appeal to the License and Tax Appeal Board in the manner provided for appeals.

§ 5-305.20 Appeal procedures.

[Ord. No. 33-1982]
Any person desiring to begin or continue business, pending an appeal from the license fee assessed against such person under the provisions of this chapter, shall be permitted to begin or continue such business upon the payment to the City Treasurer of the amount of license fee admitted to be due and the delivery to the City Treasurer of a bond with at least two sufficient sureties or one surety, if a corporation authorized to do a surety business within this state, for a sum of at least twice the amount of the portion of fee in dispute, conditioned that, if upon the final decision of the appeal further fee shall be found to be due and payable, the appellant will pay this further amount, together with the costs of the appeal.

§ 5-305.99 Penalty.

Any person who violates the provisions of this chapter shall be subject to the general code penalty, § 1-301.99 of these Codified Ordinances.