[Adopted 3-27-1958 by Ord. No. 621]
This article shall be known and may be cited
as the "Mercantile License Tax Ordinance of 1958."
As used in this article, the following terms
shall have the meanings indicated:
The City of Sunbury.
Includes both cash and credit transactions.
The twelve-month period beginning the first day of May in
each and every year.
Any individual partnership, limited partnership, association
or corporation; not including nonprofit corporations or associations
organized for religious, charitable or educational purposes, agencies
of the government of the United States or of the Commonwealth of Pennsylvania,
any person vending or disposing of articles of his own manufacture
for shipment or delivery from the place of manufacture thereof or
any farmer vending or disposing of his own produce.
Any person who is principally a dealer in, or vendor of,
goods, wares and merchandise, who is not a wholesale dealer or vendor;
not including nonprofit corporations or associations organized for
religious, charitable or educational purposes, agencies of the government
of the United States or of the Commonwealth of Pennsylvania, any person
vending or disposing of articles of his own manufacture for shipment
or delivery from the place of manufacture thereof or any farmer vending
or disposing of his own produce.
Any business that is conducted at one location for less than
60 consecutive calendar days.
Any person who principally sells to others who are dealers
in, or vendors of, goods, wares and merchandise and to no other persons;
not including nonprofit corporations or associations organized for
religious, charitable or educational purposes, agencies of the government
of the United States or of the Commonwealth of Pennsylvania, any person
vending or disposing of articles of his own manufacture for shipment
or delivery from the place of manufacture thereof or any farmer vending
or disposing of his own produce.
For the license year beginning May 1, 1958,
and for each license year thereafter, the City shall issue mercantile
licenses and hereby imposes an annual mercantile license tax in the
manner and at the fees and rates hereinafter set forth.
[Amended 6-9-1975 by Ord. No. 908]
Beginning May 1, 1958, and for each license
year thereafter, 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 in the City, whether
or not an actual place of business is maintained therein, and every
person conducting a restaurant, hotel, public inn or any other place
of whatsoever nature or description where food, drink, or refreshments
are sold in the City, shall, on or before the first day of May of
each license year, or prior to commencing business in any such license
year, apply for and 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 City Treasurer, who shall issue the same for each
of his places of business in the City for each license year. Each
application for a license shall be signed by the applicant, if a natural
person, and in the case of an association or partnership, by a member
or partner thereof, and in the case of a corporation, by an officer
thereof. Such licenses shall not be assignable and shall be conspicuously
posted at the place of business or each of the places of business
of every such person at all times. In the case of loss, defacement
or destruction of any license, the person to whom the license was
issued shall apply to the City Treasurer for a new license, for which
a fee of $0.50 shall be charged.
[Amended 1-11-1971 by Ord. No. 853]
Every person engaging in any of the following
occupations or businesses in the City shall pay an annual mercantile
license tax for the license year beginning May 1, 1958, and for each
license year thereafter at the rate hereinafter set forth; provided,
however, that in no event shall the annual mercantile license tax
herein imposed be less than $10 for each of the places of business
within the City of every such person; and provided, further, that
if any such person has no place of business within the City, then
and in that event the annual mercantile license tax herein imposed
shall not be less than $10 for every such person.
A.
Wholesale vendors or dealers in goods, wares and merchandise,
at the rate of 1/2 mill $0.0005 on each $1 of the annual gross volume
of business transacted by him.
B.
Retail vendors or dealers in goods, wares and merchandise,
at the rate of one mill $0.001 on each $1 of the annual gross volume
of business transacted by him.
C.
No one person shall pay a tax in a dual capacity as
a wholesaler and retailer, but shall pay in one capacity as established
in accordance with the finding of the City Treasurer.
[Amended 6-9-1975 by Ord. No. 908]
A.
Every person subject to the payment of the tax hereby
imposed, who has commenced his business at least one full year prior
to the beginning of any license year, shall compute his annual gross
volume of business upon the actual gross amount of business transacted
by him during the preceding calendar year.
B.
Every person subject to the payment of the tax hereby
imposed, who has commenced or who commences his business less than
one full year prior to the beginning of any license year, shall compute
his annual gross volume of business for such license year upon the
gross volume of business transacted by him during the first month
he engages in business, multiplied by 12.
C.
Every person subject to the payment of the tax hereby
imposed, who commences his business subsequent to the beginning of
any license year, shall compute his annual gross volume of business
for such license year upon the gross volume of business transacted
by him during the first month of his engaging in business, multiplied
by the number of months he engages in business in such license year.
D.
Every person subject to the payment of the tax hereby
imposed, who engages in a business temporary, seasonal or itinerant
by its nature, shall compute his annual gross volume of business upon
the actual gross amount of business transacted by him during such
license year.
[Amended 6-9-1975 by Ord. No. 908]
A.
Every return as hereinafter required by this section
shall be made upon a form furnished and delivered by the City Treasurer
and returned to the City Treasurer on or before April 15 of each calendar
year, and the City Treasurer shall in turn possess said returns, determine
the amount of tax due, file the returns and bill each person subject
to tax. Every person making such return shall certify the correctness
thereof by affidavit.
[Amended 2-14-1977 by Ord. No. 966]
B.
Every person subject to the tax imposed by this article
who has commenced his business at least one full year prior to the
beginning of any license year shall, on or before the 15th day of
June following, file with the City Treasurer a return setting forth
his name, his business and business address and such other information
as may be necessary in arriving at the actual gross amount of business
transacted by him during the preceding license year and the amount
of the tax due.
C.
Every person subject to the tax imposed by this article
who has commenced his business less than one full year prior to the
beginning of any license year shall, on or before the 15th day of
June following, file with the City Treasurer a return setting forth
his name, his business and business address and such other information
as may be necessary in arriving at the actual gross amount of business
transacted by him during his first month of business and the amount
of tax due.
D.
Every person subject to the tax imposed by this article
who commences business subsequent to the beginning of any license
year shall, within 40 days from the date of commencing such business,
file a return with the City Treasurer setting forth his name, his
business and business address and such information as may be necessary
in arriving at the actual gross amount of business transacted by him
during his first month of business and the amount of tax due.
E.
Every person subject to the payment of the tax imposed
by this article who engages in a business temporary, seasonal or itinerant
by its nature shall, within seven days from the day he completes such
business, file a return with the City Treasurer setting forth his
name, his business and business address and such information as may
be necessary in arriving at the actual gross amount of business transacted
by him during such period and the amount of the tax due.
After filing the return, the person making the
same shall, upon receipt of a bill from the City Treasurer, pay the
amount of tax shown as due thereon to the City Treasurer.
A.
It shall be the duty of the City Treasurer to collect
and receive the fees, taxes, fines and penalties imposed by this article.
It shall also be his duty to keep a record showing the amount received
by him from each person paying the tax and the date of such receipt.
B.
If the City Treasurer is not satisfied with the return
and payment of tax made by any taxpayer or supposed taxpayer under
the provisions of this article, he is hereby authorized and empowered
to make a determination of the tax due by such person, based upon
the facts contained in the return or upon any information within his
possession or that shall come into his possession, and for this purpose
the City Treasurer is authorized to examine the books, papers and
records of any such person to verify the accuracy of any return or
payment made under the provisions thereof or to ascertain whether
the taxes imposed by this article have been paid. The City Treasurer
is hereby authorized and directed to make and keep such records, prepare
such forms, make such regulations and take such other measures as
may be necessary or convenient to carry this article into effect,
and may, in his discretion, require reasonable deposits to be made
by licensees who engage in a business temporary, seasonal or itinerant
by its nature.
[Amended 6-9-1975 by Ord. No. 908]
C.
If any taxpayer or supposed taxpayer shall neglect
or refuse to make any return and payment of tax required by this article,
or if, as a result of an investigation by the City Treasurer, a return
is found to be incorrect, the City Treasurer shall estimate the tax
due by such person and determine the amount due by him for taxes,
penalties and interest thereon.
[Amended 6-9-1975 by Ord. No. 908]
A.
All taxes due and unpaid under this article shall
be recoverable by the City Solicitor as other debts due the City are
now by law recoverable.
B.
All taxes due under this article shall bear interest
at the rate of 1/2 of 1% per month, or fractional part of a month,
from the day they are due and payable until paid. If any taxpayer
shall neglect or refuse to make any return or payment as herein required,
an additional 5% of the amount of tax shall be added by the City Treasurer
and collected.
[Amended 6-9-1975 by Ord. No. 908]
All taxes, interest and penalties collected
or received under the provisions of this article shall be paid into
the treasury of the City for the use and benefit of the City.
Nothing contained in this article shall be construed
to empower the City to levy and collect the taxes hereby imposed on
any person or any business, or any portion of any business, not within
the taxing power of the City under the Constitution of the United
States and the Constitution and laws of the Commonwealth of Pennsylvania.
[Amended 2-11-1974 by Ord. No. 898; 2-14-1977 by Ord. No.
966; at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any person, as defined in this article, or any
officer, agent, servant or employee thereof, who shall fail, neglect
or refuse to comply with any of the terms or provisions of this article,
or of any regulation or requirement made pursuant thereto and authorized
thereby, shall, upon conviction thereof before a Magisterial District
Judge, be sentenced to pay a fine of not more than $1,000, and cost
of prosecution, for each offense, and, in default of payment of said
fine and costs, shall be imprisoned for a period not exceeding 90
days. The fine imposed by this section shall be in addition to any
other penalty imposed by any other section of this article, as well
as any civil liability.
