It is hereby ordained by authority of the Council of the City of Monessen
that this article shall be known and may be cited as the "Mercantile License
Tax Ordinance."
The following words and phrases when used in this article shall have
the meanings ascribed to them in this section unless the context clearly indicates
a different meaning:
A. The terms as hereinafter defined in this Subsection
A shall not include the following, to wit: Any farmer vending or disposing of his own products; agencies of the government of the United States or of the Commonwealth of Pennsylvania; or nonprofit corporations or associations organized solely and exclusively for religious, educational or charitable purposes and not conducting any regular or established business competing commercially with any other person subject to the tax herein imposed.
PERSON
Any individual, partnership, limited partnership, association or
corporation.
RETAIL DEALER OR RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares and merchandise
who is not a wholesale dealer or vendor, or a wholesale and retail dealer
or vendor, as hereinafter defined.
B. As used in this article, the following terms shall have
the meanings indicated:
CITY
The City of Monessen.
COLLECTOR
The Central Tax Bureau as Mercantile License Tax Officer as appointed
by the Mayor and City Council of the City of Monessen or any other Mercantile
License Tax Officer the City may appoint from time to time.
GROSS VOLUME OF BUSINESS
Includes cash and credit transactions attributable to business done
by any person within the City.
LICENSE YEAR
The twelve-month period beginning January 1 of each and every year.
Beginning January 1 of each and every year, the City shall issue mercantile
licenses and hereby impose an annual mercantile license tax in the manner
and at the fees and rates hereinafter set forth.
Beginning January 1 of each and every year, every person desiring to
continue to engage in or hereafter to begin to engage in the business of wholesale
or retail or wholesale and 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 January of each and
every year or prior to commencing business in such license year, apply for
and procure a mercantile license from the Collector for each place of business
in the City, and if such person has no actual place of business in the City,
then one license for the privilege of engaging in the aforesaid business or
businesses within the City. Such mercantile license shall be issued by the
Collector upon the payment of such license year or portion thereof a fee of
$5 for a wholesale dealer or vendor, a fee of $5 for a retail dealer or vendor,
a fee of $10 for a wholesale and retail dealer, dealer or vendor, a fee of
$5 for a restaurant or other places where food and drink are sold, a fee of
$25 for installment license and $100 for solicitor's license, for each
and every such license hereinbefore required. 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 license shall not be assignable
and shall, at all times, be conspicuously posted at each place or places of
business, if any within the City. In the case of loss, defacement or destruction
of any license, the person to whom the license was issued shall apply to the
Collector for a new license for which a fee of $1.50 shall be charged.
Every person engaging in any of the following occupations or businesses
in the City, irrespective of whether or not a place of business is maintained
therein by such person, shall pay an annual mercantile license tax for the
license year beginning January 1 of each and every year, at the rate hereinafter
set forth; provided, however, that in no event shall the annual mercantile
license tax herein imposed be less than $15 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 $15 for
every such person:
A. Wholesale vendors or dealers in goods, wares and merchandise,
at the rate of one mill on each dollar of the annual gross volume of business
transacted by him.
B. Retail vendors or dealers in goods, wares and merchandise
and all persons engaged in conducting restaurants or other places where food,
drink or refreshments are sold, at the rate of 1 1/2 mills on each dollar
of the annual gross volume of business transacted by him.
C. Wholesale and retail vendors or dealers in goods, wares
and merchandise, at the rate of one mill on each dollar of annual gross volume
of wholesale business transacted by him, and 1 1/2 mills on each dollar
of the annual gross volume of retail business transacted by him.
D. The tax provided in Subsection
A,
B and
C of this section shall not be levied on the dollar volume of business transacted by wholesale and/or retail vendors or dealers derived from the resale of goods, wares and merchandise taken by any vendor or dealer as a trade-in or as part payment for other goods, wares and merchandise, except to the extent that the resale price exceeds the trade-in allowance.
At the time of filing the return, the person making the same shall pay
the amount of the tax shown as due thereon to the Collector.
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 12-18-2002 by Ord. No. 8-2002]
Any person, as defined in this article, or any officer, agent or 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
in a summary proceeding before any District Justice having jurisdiction of
such offense, be sentenced to pay a fine of not more than $1,000 or to undergo
imprisonment not exceeding 90 days, or both. The fine imposed by this section
shall be in addition to any other penalty imposed by any other section of
this article.