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:
BUSINESS LICENSE YEAR
The twelve-month period beginning on the first day of January
and ending on the 31st day of December and each calendar year thereafter.
PERSON
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.
PLACEMENT OF AMUSEMENT
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.
TAX COLLECTOR
The Monroeville Municipal Manager or such other person appointed
by the Manager for the collection of the taxes imposed under this
chapter.
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.
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.
This chapter shall become effective January 1, 2003, and shall
remain in effect thereafter from year to year on a calendar basis.