Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meanings herein
indicated:
GROSS SALES
The moneys received and/or credit extended by a vendor in
or by reason of all sales of tangible real and personal property,
including cash, credits and property of any kind or nature, without
any deduction therefrom on account of the cost of the property sold;
the cost of materials, labor or service used; interest, discount or
other expenses.
PERSON
Includes natural person, firm, association, copartnership
or corporation.
VENDOR
Any person who, from a store, warehouse or any other place
or places located in the Township of Rostraver, Westmoreland County,
Pennsylvania, sells tangible, real and personal property, including
but not limited to goods, wares, merchandise, food, drink and refreshments
previously purchased by or for such vendor or, if manufactured by
him, being sold from a store or warehouse apart from the manufactory.
This section includes sales from motor vehicles, wagons and carts
at any place or places in said Township.
WHOLESALE VENDOR
A vendor who sells to other vendors or dealers, wherever
such vendors or dealers shall be located.
Every vendor subject to this tax shall, on or
before the last day of April, July, October and January of each year,
commencing April 30, 1980, file a return with the Secretary and shall
indicate the gross sales of such vendor taxable under this article
during the preceding three-month period, ending respectively on the
last days of March, June, September and December, provided that if
any vendor, during the preceding quarterly period, shall have acquired
the assets or business of or shall have merged with another person,
the vendor subject to such tax shall be liable for and shall include
in his return the gross sales of such other person taxable under this
article for the first portion of such quarterly period; provided,
further, that it shall be presumed that all sales are a proper measure
of this tax until established otherwise and the burden of proving
that any payment or consideration received in or by reason of a sale
made in the Township shall be upon the person who received such payment
or consideration.
All taxes imposed by this article, together
with all penalties imposed under this article, shall be recoverable
by the Solicitor as provided by law.
Any information gained by the Secretary or any
other official or agent of the Township as a result of any returns,
investigations, hearings or verifications required or authorized by
this article shall be confidential, except for official purposes and
except in accordance with proper judicial order or as otherwise provided
by law. Any disclosure of any information, contrary to the provisions
of this section, shall constitute a violation of this section.
Any person charged with violating any provision
or requirement of this article or of failing, neglecting or refusing
to pay any tax or penalties imposed under this article shall be prosecuted
before a District Justice and, upon conviction thereof, shall be liable
to a fine or penalty of not less than $50 or more than $600 and costs
of prosecution for every offense and, in default of payment thereof,
to undergo imprisonment for a period not exceeding 30 days. Such fine
or penalty shall be in addition to any other penalty imposed by any
other section of this article. In a case where the alleged violation
shall involve a firm, association, copartnership or corporation, each
and every copartner or official thereof shall be liable, together
with the vendor or party making the return or liable for payment of
the tax, and may be prosecuted hereunder.
This article shall not apply to any person or
property as to whom or which it is beyond the legal power of the Board
of Commissioners to impose the tax or duties provided for in this
article.