[HISTORY: Adopted by the City Council of
the City of Butler as indicated in article histories. Amendments noted
where applicable.]
[1]
Editor's Note: Former Art. I, Pole Licenses,
adopted 2-19-1987 as Part 3, Title 1, Art. 313, of the 1987 Codified
Ordinances, as amended, was repealed 6-19-1997 by Ord. No. 1443
[Adopted 2-19-1987 as Part 3, Title
1, Art. 311, of the 1987 Codified Ordinances]
A.
There is hereby levied upon every person, firm, partnership,
corporation, association, trustee or receiver engaged in a trade,
business, calling or occupation in the city a license tax as hereinafter
set forth. All persons, firms, partnerships, corporations, associations,
trustees or receivers engaged in an occupation which is regulated
and licensed by the Commonwealth of Pennsylvania are hereby excluded
from the license tax levied hereunder.
[Amended 12-19-1996 by Ord. No. 1436]
B.
If any person, firm, partnership, corporation, association,
trustee or receiver conducts any business, trade or calling within
the city at more than one location or from more than one vehicle,
the business conducted from each location or from each vehicle shall
be considered a separate and independent business and shall be subject
to the license tax.
C.
However, the word "business", as used in this Article,
shall not be construed to mean or include any place of business at
which the principal business conducted is that of selling, storing
or distributing produce manufactured by the firm, person, corporation,
partnership, association, trustee or receiver operating the business.
D.
Any person, firm, partnership, corporation, association,
trustee or receiver who is taxable under any specific classification
herein shall not be required to pay a tax under any general classification
herein.
E.
The taxes assessed under this Article shall be in
addition to all other taxes levied and collected by the city, the
county or the state.
[Amended 2-20-1997 by Ord. No. 1430]
The rates and amounts of the license tax shall
be as set forth in the City of Butler Fee Schedule, adopted from time
to time by resolution of the City Council, [1] and collected upon the following basis:
A.
Billiard parlors. The operator, whether he is the
owner, lessee or bailee of a billiard parlor, shall pay an annual
license tax of $5 for each billiard and pool table.
B.
Bowling alleys. The operator, whether he is the owner,
lessee or bailee of a bowling alley, shall pay an annual license tax
per alley.
C.
Circuses. Owners or operators of circuses shall pay
according to classification on a daily basis.
D.
Commission merchants. Commission merchants shall pay
an annual license tax.
E.
Public exhibitions for pay. Every person, firm, company
or corporation conducting concerts, operas, shows or other public
exhibitions, entertainments or amusements of any character for pay,
not conflicting with the law, held in any storeroom, theater or other
place or building, shall pay a license tax each day. Such tax shall
not apply where such amusements are conducted for religious or charitable
nonprofit purposes, or those held in a regularly licensed theater
or moving picture house, nor shall it be effective where such entertainment
or amusement returns at least 75% of the net proceeds to a religious
or charitable purpose or to the schools of the city.
F.
Contractors. All contractors are hereby classified
on the basis of their annual contracts in the city and shall pay the
annual license tax according to the same.
G.
[2]Gaming tables and amusement devices.
[Amended 12-16-2010 by Ord. No. 1634; 5-26-2011 by Ord. No. 1641; 1-27-2022 by Ord. No. 1808]
(1)
No operator of a gaming table or amusement device, as hereinafter
defined, shall have, maintain or operate within the City of Butler
any gaming table or amusement device without first having obtained
from the Health Inspector a license to do so and having paid the license
fee as herein established to cover the cost of this article. The term
"gaming table or amusement device" shall include billiard or pool
tables, pinball machines, shuffleboard or bowling machines, novelty
machines, video games, jukeboxes, poker machines and all similar devices.
"Operator" means and includes any person in actual or constructive
possession and control of the business or such gaming table or amusement
device operating the same for profit.
(2)
Each operator shall make application to the Health Inspector for
a license. The Health Inspector shall forthwith report such application
to the Fire Marshall. The Fire Marshall shall investigate the applicant
and the location where such gaming table or amusement device or other
amusement is to be maintained, and shall determine whether the location
used for the purpose requested will create a fire or health hazard
or nuisance.
(3)
Upon the recommendation of the Fire Marshall, the Health Inspector
shall forthwith issue a license, provided the operator first pays
to the City Treasurer a license fee in accordance with the following
schedule:
|
Amusement Device
|
Fee
|
|---|---|
|
All pinball machines
|
$50
|
|
Coin-operated pool tables
|
$50
|
|
Shuffleboards or bowling machines
|
$50
|
|
Pocket billiards or billiards
|
$40
|
|
Novelty machines
|
$50
|
|
Video games
|
$50
|
|
Jukebox
|
$50
|
|
Devices not fitting above, including poker-type machines
|
$50
|
|
Pennsylvania skill games
|
$100
|
(4)
All applications and fees must be submitted and paid before March
1 of each year, for each gaming table and device or other amusement
device which has been provided. Any vendor or owner who provides such
device during the calendar year shall, at least 10 days before delivery
of said device, make application for such license with the Health
Inspector. The application shall require the operator to disclose
and provide the lawful name and address of the operator, the expected
date of delivery to the operator of such device and any other information
required by the Health Inspector. Regardless of when a device is provided
during the year, the license fee shall be as shown above.
(5)
Information for any gaming table and device or other amusement device
that has not been provided shall be a violation of this article and
subject to fines.
(6)
Upon the issuance of any gaming license herein required, the Health
Inspector shall issue one license showing the number of machines and
the date thereof. The license shall, at all times, be displayed. Failure
to display the license shall be a violation of this article. Upon
application, a new license shall be issued to the operator each year.
So long as the number of gaming tables and amusement devices in the
business at any one time does not exceed the number of machines shown
on the license, the operator need not report the delivery of a new
gaming table or amusement device. However, if additional gaming tables
and amusement devices are placed in the business which serve to increase
the number of machines beyond the number of machines permitted on
the license, all operators shall immediately report the delivery of
any additional gaming table or other amusement device and pay the
applicable fee.
[2]
Editor's Note: Former Subsection G, Utilities,
was repealed 6-19-1997 by Ord. No. 1443.
H.
[3]Junk dealers or traders.
(1)
Every owner or lessee of wagons or trucks collecting
paper, rags or small lots of junk, trading tinware or other merchandise
or those who pay in cash for small lots of such rags, paper or junk,
shall pay an annual license tax for each such wagon or truck.
(2)
All other dealers or traders in junk iron, brass,
metal, paper or rags shall pay an annual license tax.
[3]
Editor's Note: Former Subsection H, Express
companies, was repealed 6-19-1997 by Ord. No. 1443.
I.
Merchants. Merchants of all kinds engaged in the buying
and selling of any goods whatsoever, except those otherwise regulated
and classified in this Article or other ordinance of the city, doing
business in the city, shall be classified for the purpose of the license
tax as to the wholesale or retail nature of their business. Those
who sell only to dealers in or vendors of goods, wares, chattels and
merchandise shall be deemed under the provisions of this Article to
be wholesalers and shall pay the license tax for wholesalers of their
respective class, all others shall be deemed to be retailers and shall
pay the license tax for retailers of their respective class.
(1)
Wholesalers. Those persons classified as wholesalers
shall be further classified as to the gross volume of business transacted
annually, represented by receipts in cash, or the equivalent thereof,
whether for goods sold or for services rendered during the year or
on account of credit previously extended and exclusive of business
represented only by credit upon the books and shall pay the annual
license tax according to the same.
(2)
Retailers. Those persons classified as retailers shall
be further classified on the gross volume of business transacted annually,
represented by receipts in cash, or the equivalent thereof, whether
for goods sold or services rendered during the year or on account
of credit previously extended and exclusive of business represented
only by credit upon the books and shall pay the annual license tax
according to the same. However, in computing the gross volume of business
transacted, those persons classified as retailers who are taxable
for any machine, device or instrumentality upon which a tax is imposed
by this Article shall exclude from such gross income all receipts
or profits derived from such machine, device or instrument and pay
a separate tax on the business conducted and a separate tax on the
machines, devices or instrumentalities so taxed.
J.
Peddlers, hawkers or vendors of produce, goods, wares,
books, magazines or other merchandise, except clothing, who peddle,
sell, offer for sale or solicit for the purpose of sale in, upon or
along any street, alley or public place or by going from house to
house or store to store within the city shall pay a license tax as
hereinafter set forth. Nothing in this subsection shall, however,
require persons to pay or be construed to place the license tax upon
persons taking orders for merchandise, produce or wares by sample
from dealers or merchants for individuals or companies who pay a license
tax at their chief places of business, and provided that nothing in
this subsection shall authorize any person to sell by retail to others
than dealers or merchants without a license.
[Amended 6-19-1997 by Ord. No. 1443]
K.
Penny arcades and similar exhibitions. The operator
of every machine, table, instrument or device, whether operated manually,
mechanically, electrically, electronically or otherwise by the insertion
of a coin, slug, token or other object, shall pay an annual license
fee. "Operator" means and includes any person, firm, partnership,
corporation or association in actual or constructive possession and
control of the place of business, room or hall wherein such machine,
instrument or device is kept or maintained, operating the same for
profit.
L.
[4]Restaurants. Every operator, whether he is the owner or
lessee of a restaurant, shall pay an annual license tax on the schedule
provided for retail dealers in Subsection K(2) hereof. Every hotel
in which a restaurant is located shall pay such annual license tax
where such restaurant is open to the general public and not restricted
to the guests of the hotel.
[4]
Editor's Note: Former Subsection L, Gas companies,
was repealed 6-19-1997 by Ord. No. 1443.
M.
Carnivals and similar exhibitions. Carnivals and similar
exhibitions shall pay a license tax per day for each concession or
entertainment device.
N.
Skating rinks. The operator, whether he is the owner
or lessee of a skating rink, shall pay an annual license tax.
O.
Storage houses and warehouses. Storage houses, warehouses
or places operated for the purpose of storing goods, wares or things,
of and for the general public for profit, shall pay an annual license
tax.
P.
Theaters or moving picture houses. Theaters or moving
picture houses shall pay an annual license tax.
A.
The following persons shall not be required to pay
a license tax or to obtain any license under this Article:
B.
The following persons shall not be required to pay
a license tax to hawk, peddle and vend goods, wares and merchandise
on the streets and to solicit trade from door to door, but shall obtain,
before starting in business, a license which will be issued free of
charge by the license tax officer:
(1)
Honorably discharged members of the United States
Army, Navy, Marines, Coast Guard, Merchant Marine or any women's auxiliary
or nurse corps related thereto now or hereafter set up by the United
States government, who are residents of this state and who are unable
to procure a livelihood by other profitable endeavor. Such persons
shall submit and show to the license tax officer the certificate of
the prothonotary of any county of this state as provided by the Act
of April 8, 1867 (P.L. 50), as amended.[1]
[1]
Editor's Note: This Act was repealed 11-24-1992
by P.L. 717, No. 108.§ 3.
(2)
Blind, physically incapacitated or disabled persons
who submit to the license tax officer a resolution of Council authorizing
the issuance of a free license to them by name.
(3)
Persons selling goods, wares and merchandise donated
by the owners thereof, the proceeds of which are to be applied to
any charitable or philanthropic purpose.
C.
The exemptions contained in the foregoing clauses
of this section apply only to license taxes levied and licenses required
by this Article and shall not be interpreted to affect in any way
inspection fees imposed or permits required by other ordinances.
A.
It shall be the duty of the license tax officer to
make out annually, before April 1 each year, a list of all persons
engaged in any business liable to a license fee under the provisions
of this Article, with their location and the business in which they
are engaged. Such list shall be delivered to the Director of Accounts
and Finance, who shall cause notice to be issued to persons so assessed,
showing under what classification they appear in the assessment and
providing for a return sworn statement from those who are assessed
under a schedule license to return their gross annual income from
such business under which they are classified, unless they accept
such classification, allowing 10 days for the return of such statement.
After the lapse of 10 days, the Director, with the license tax officer,
shall fix the amount of the license tax to be paid as shown by such
return and the provisions of this Article. If after the lapse of 10
days no return is received, the Director, with the license tax officer,
may fix the rate of license, based upon the knowledge of business
and compared to other merchants in like businesses.
B.
After the list of licenses shall have been fixed by
the Director and license tax officer, the Director shall cause a notice
to be sent to every person taxable under this Article of the amount
of the license fixed, stating a time and place where any person so
assessed may be heard by the Board of Appeals, which Board shall be
made up from the members of Council, and shall constitute a Board
of five members. Such Board of Appeals shall convene at a time and
place so fixed and hear all complaints that may be presented and take
action thereon. After such action, corrections may be made and noted
on the assessment returned, after which the list so corrected shall
be certified to the City Treasurer for collection, a duplicate deposited
with the Controller and a triplicate deposited with the Director of
Accounts and Finance.
C.
Any person notified in accordance herewith and not
making a return or not appearing at the time and place of appeal shall
be deemed to have accepted the license returned by the license tax
officer.
D.
Any person not returned on the regular list as before
mentioned may be added to the list by the license tax officer in the
same manner as the original list. Such person may file with the Director
of Accounts and Finance a request for appeal either to that official
or the Board of Appeals if not satisfied with the classification.
A.
Wherever in this Article the license tax is based
upon the gross annual volume of business or the total amount of annual
contracts, the gross volume of business or total of annual contracts
during the preceding calendar year shall be the basis upon which the
tax shall be assessed, if the person to be taxed was in business during
such calendar year. Otherwise, the gross annual volume of business
or the total annual contracts shall be estimated from the amount of
merchandise carried, the location of the place of business and other
relevant circumstances.
B.
If any person shall willfully make any false statement or false returns or representations of any kind to the license tax officer, Board of Appeals or Director of Accounts and Finance for the purpose of having the applicant or license placed in a lower class than that to which he belongs or for the purpose of having the applicant or license rated lower or rated differently from that which should have been made, the person offending shall be fined as provided in § 173-13.
A.
All annual license taxes shall date from January 1
each year and shall be due and payable on July 1 each year, with the
requirement that all persons engaging in any business for which a
license is imposed under the provisions of this Article after January
1 in any one year, shall pay the pro rata part of the license tax
from the commencement of the business for the balance of the year.
However, no license tax shall be issued for less than one-fourth (1/4)
of the annual license tax assessable annually on the trade, business,
calling or occupation for which a license is sought, except that where
a daily, weekly or monthly schedule is provided, such schedule shall
be used.
B.
All license taxes not paid on or before July 1 in
each year shall be certified to the City Solicitor for collection,
and upon such certification a penalty of 5% shall be added.
No license issued by virtue of this Article
shall be held to authorize any lewd or indecent performance or the
doing of any unlawful business in violation of any ordinance of the
city.
It shall be the duty of the police officers
of the city to arrest, on view, any of the persons mentioned in this
Article who they may see violating any of the provisions of this Article
and so inform the Mayor or any Alderman of such violation.
[Amended 2-20-1997 by Ord. No. 1430]
All license taxes levied by virtue of this Article
may, in default of payment as herein provided, be collected as debts
of like amount are by law collectible, or by distraint. Any person,
firm, company, corporation or association doing business in the city,
or operator of any vehicle, machine, instrument, table or device or
other thing for or upon which a license tax is imposed or provided
and payable by virtue of this Article, who operates the same without
having paid such tax as herein provided, shall be fined not more than
$300 and, in default of payment, shall be imprisoned not more than
30 days.
