[HISTORY: Adopted by Common Council of City of North Tonawanda 11-6-1939.]
TRANSIENT BUSINESS — As used in this ordinance, shall include a business conducted in a store, hotel, house, building or structure for the sale at retail of goods, wares or merchandise, excepting food products and livestock, and which is intended to be conducted for a temporary period of time and not permanently. If the place in which a business is conducted is rented or leased for a period of six months or less, such fact shall be presumptive evidence that the business carried on therein is a transient business.
A tax is hereby levied upon all persons and corporations conducting a transient retail business in the City of North Tonawanda. Such tax shall be computed in the manner and at the rate specified in Section 85-A of the General Municipal Law of the State of New York. Said tax shall be due immediately upon the expiration of the permit hereinafter mentioned and immediately upon the completion of said business if the same is completed prior to the expiration of said permit.
Every person or corporation now conducting a transient retail business in the City of North Tonawanda shall within 10 days after the adoption of this ordinance file the bond and secure the permit herein required.
Every other person or corporation, before engaging in a transient retail business in said city, shall file the bond and procure the permit herein required.
For the purpose of providing for the levy and collection of such tax all persons, firms or corporations desiring to conduct a transient retail business in the City of North Tonawanda shall, not less than 10 days before the commencement of such business, make application to the Mayor for a permit to conduct the same. Such application must be in writing, verified and shall state the following, viz.:
The name and place of the permanent residence of the person or corporation desiring to conduct such business.
The place where and time during which such business is to be conducted.
The name and local address of the person to be in immediate charge of said business.
A description of the kind of merchandise in which such person or corporation proposes to deal.
The estimated amount of the gross sales which will be made.
Such application shall also have annexed thereto a consent and agreement duly acknowledged that if the applicant shall fail or neglect to file at the proper time any verified report of gross sales, as herein required, the City Clerk may estimate the amount of such gross sales for the period for which such report shall not have been filed, and that the amount so estimated shall be deemed the amount of gross sales for such period for the purpose of computing the tax herein provided for.
Every person or corporation shall deposit with the Mayor together with such application a surety bond, cash or other security in the sum of $250, as a security that the applicant will pay the tax imposed by this ordinance when due, and that he or it will obey all the provisions of this ordinance. Before any permit is issued, such security must be paid over to the City Treasurer. No such surety bond, cash or other security shall be returned to the person or corporation to whom a permit has been issued, as herein provided, until the tax due thereunder shall be fully paid to the City Treasurer.
Upon filing of such application and bond, the Mayor may issue a permit to the applicant to conduct a transient retail business in accordance with its terms. Such permit shall state the name of the person to whom it is granted, the place where and time during which such business may be conducted and the kind of merchandise in which such person or corporation may deal. No permit shall be transferable.
The tax herein provided shall be based upon the gross amount of sales and shall be at the same rate as the combined city and school tax at which other property is taxed in the City of North Tonawanda for the year in which the license is issued. If, at the time such tax becomes due and payable, the tax rate of the City of North Tonawanda for the current year has not been fixed, such rate shall be estimated by the Assessor. Such tax shall be due and payable immediately upon the expiration of the permit herein provided for or immediately upon termination of such business, if the same is terminated prior to the expiration of such permit, and shall be paid to the City Treasurer.
Every person or corporation receiving such permit as herein provided shall, on Monday of each week after receiving such permit, file with the City Clerk a verified report of the gross sales in such business during the week preceding the filing of such report, together with such further information as may be required in order to determine the amount of such tax. In case that any such person or corporation shall fail to file such report when due, the Mayor may, at his discretion, immediately revoke the permit granted to such person or corporation.
For the purpose of verifying any report filed under the provisions of § 89-8 of this ordinance, and to assist the City Clerk in the determination of the amount of the tax to be levied and collected, the Mayor may from time to time, at his discretion, appoint an inspector whose duty it shall be to examine the stock of merchandise, books or accounts and other papers and records used in the conduct of and in connection with such transient retail business, and such inspector shall have access to the place where such transient retail business is being conducted at all times during the business hours.
Any person or corporation failing to pay the tax hereby imposed or to obey the provisions of this ordinance shall be guilty of a misdemeanor and shall be liable to a fine or penalty of not more than $250 for each violation.
If any section, subsection, subdivision, sentence, clause or phrase of this ordinance for any reason shall be held to be unconstitutional or void, such decision shall not affect the validity of the remaining portions of this ordinance.