[Adopted 5-4-1978 by Ord. No. 177[1]]
[1]
Editor's Note: With Res. No. 1992-01, adopted 3-5-1992, the Borough incorporated by reference the Keystone Central School District Amended Business Privilege Tax Resolution. Said resolution is available for inspection at the Keystone Central Tax Office, 301 Frederick Street, Lock Haven, PA 17745.
The following words or phrases when used in this article shall have the meaning ascribed to them in this section, except when the context indicates a different meaning:
ENGAGE IN BUSINESS
Engage in business within the Borough of Loganton, Clinton County, Pennsylvania.
FISCAL YEAR
The fiscal year beginning the first day of January.
GROSS OR WHOLE VOLUME OF BUSINESS
Shall include both cash and credit transactions occurring within the Borough of Loganton, Clinton County, Pennsylvania, excepting that the tax shall not be levied on the dollar volume of business transacted by wholesale and retail dealers derived from the resale of goods, wares and merchandise taken by any dealers as a trade-in or as partial payment for other goods, wares and merchandise, except to the extent that the resale price exceeds the trade-in allowance.
PERSON
A. 
Includes a natural person, corporations, partnerships, associations, firms and fiduciaries. Whenever used in any clause prescribing and imposing a penalty, the term "person," as applied to associations, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
B. 
The term "person" shall not include those corporations or associations organized for religious, charitable or educational purposes, nor shall include agencies of the government of the United States, or of the Commonwealth of Pennsylvania.
QUARTERLY OR QUARTER
One of the four periods into which the fiscal year is divided, namely as follows:
A. 
First quarter: January 1 to March 31.
B. 
Second quarter: April 1 to June 30.
C. 
Third quarter: July 1 to September 30.
D. 
Fourth quarter: October 1 to December 31.
RETAIL DEALER OR VENDOR
Any person who sells to dealers, Any person who is a dealer in or a vendor of goods, wares and merchandise who is not a wholesale dealer or wholesale vendor.
TAX COLLECTOR
The person, whether an individual, partnership, association or any other entity, appointed by the Council of the Borough of Loganton to collect the tax hereinafter imposed.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar days.
WHOLESALE DEALER OR VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise, and shall include any merchandise broker, factor and commission merchant.
A tax for general revenue purposes is hereby imposed on the privilege of doing business within the Borough of Loganton, on and after July 1, 1978, according to the following schedule:
A. 
Wholesale vendors or dealers in goods, wares and merchandise at the rate of 1/2 mill on each dollar of whole or gross volume of business transacted.
B. 
Retail vendors or dealers, and such businesses which may not be said to be wholesale, or retail, including all theaters and moving picture houses, stone and monument dealers, meat dealers, grocers, druggists, confectioners, restaurants or other places where food, drinks or refreshments are sold, produce and merchandise vendors, stationers, jewelers, lumber dealers, including commission men and all persons who make a business of buying lumber for sale, persons engaged in the development or improvement of real estate for profit, new and used furniture dealers, merchants offering for sale goods, wares or merchandise at public auction and those who engage in or conduct any of the above trades, businesses or occupations herein enumerated with the use of vending machines and dealers and/or the collection of salvage, rags, junk, ashes or refuge at the rate of 3/4 of a mill on each dollar or gross volume of business transacted by him.
C. 
Persons who are engaged in a business which is both wholesale and retail or in both types of business at the rate of 1/2 mill on each dollar of the annual gross volume of wholesale business transacted by him; and at the rate of 3/4 mill on the gross volume of retail business transacted by him.
A. 
Every person subject to the tax herein imposed by this article shall make quarterly returns to the Tax Collector upon forms provided by the Tax Collector, which form shall include the computed quarterly gross volume of business; the classification of the business; and such other pertinent information as the Tax Collector may require. Every return shall be given under oath as to the facts appearing therein or may be certified as a true and correct and complete return given under penalty of perjury. The return for a quarter, as required by this section, shall be filed on or before the 15th day of the quarter next succeeding the quarter for the return which is to be filed. That is, the return for the quarter from the first day of July to the 30th day of September shall be filed on or before the 15th day of October and likewise for the following quarters. No person, however, shall be considered to have failed to file a return under this section until 15 days after the date for filing the return.
B. 
Those temporary, seasonal, iterant persons who shall engage in business for less than 60 consecutive days shall file a return on the day that they conclude their business, but the Tax Collector may in his discretion extend the time of filing an additional 15 days before the person is to be considered to have filed the return as directed in this section.
A. 
If the Tax Collector is of the opinion that any person shall have made a return that is not true and correct or has failed to file a return, the Tax Collector shall assess said person for such gross volume of business and at such rate and in such classification as shall be proper. The Tax Collector may make an assessment at any time after the returns have been filed or after the returns have not been filed.
B. 
If the Tax Collector shall make an assessment, the Tax Collector shall give notice of the assessment to the person affected.
C. 
The notice shall set forth the fact of the assessment, the classification of the business and the rate of tax and the tax due, according to the assessment.
D. 
Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the proper court as in other cases provided.
A. 
Payment of the tax imposed by this part of the article for a quarter shall be made on or before the 15th day of the quarter next succeeding the quarter for which the tax is to be paid, but no tax imposed by this article shall be considered overdue until 15 days after the date for paying the tax.
B. 
An assessment or appeal shall not affect the day payment is due, but any amounts imposed by an assessment shall be considered due as above, that is, retroactively from the final assessment.
C. 
But those persons who engage in business for a period of less than 60 days consecutively shall be subject to this article, on the day their return should be filed with the Tax Collector according to § 279-40 above and the tax will be immediately overdue if not paid by that day.
The Tax Collector shall issue a receipt upon payment of the tax imposed by this article. If an additional sum is found due under an assessment the Tax Collector shall issue a supplemental receipt upon payment of the additional sum.
Every person who shall have received a receipt issued in accordance with § 279-43 above shall retain the same and exhibit it to any official of the Borough upon request during a period of one year after the time when the tax which is receipted shall have become due.
Any person or any officer, agent, employee or servant thereof:
A. 
Who knowingly makes any false return or application required in this article; or
B. 
Who willfully refuses to permit inspections of books, records or papers of any business in his custody or control; or
C. 
Who fails or refuses to file a return or application required by this article, shall upon conviction before any Magisterial District Judge, be sentenced to pay a fine of not more than $600 for each and every offense, together with the costs of prosecution, and in default of payment of said fine to be imprisoned in the appropriate County Jail for a period of not exceeding 30 days for each offense.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
The Tax Collector may sue for the recovery of taxes due and unpaid under this article. If for any reason the tax is not paid when due in each year, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 1.0% per annum on the amount of the unpaid tax for each month or part thereof during which the tax remains unpaid shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and penalties herein imposed.