For the year 1968, and each year thereafter, the Borough hereby
imposes a mercantile license tax in the manner and at the rates hereinafter
set forth.
Amended 12-16-1997 by Ord. No. 1216]
Beginning in the year 1968 and annually thereafter, every person
desiring to continue to engage in or hereafter to begin to engage
in the business or occupation of wholesale or retail, vendor or dealer
in goods, wares and merchandise and any person conducting a restaurant
or other place where food, drink or refreshment are sold, whether
or not the same be incidental to some other business or occupation,
any and every broker in the Borough shall, on or before the first
day of January, 1968, or prior to commencing business during the year,
procure a mercantile license for his place of business or occupation
in the Borough from the Tax Collector, who shall issue the same upon
the payment of a fee as set forth from time to time by resolutions
of the Borough Council for a retail license or a broker's license,
and an amount as set forth from time to time by resolution of the
Borough Council for a wholesale license for his place of business,
or if more than one, for each of his places of business in the Borough.
Such license shall be conspicuously posted at the place of business
or each of the places of businesses of every such person at all times.
If such person has been registered the immediate prior license year,
he need not pay for another license in any succeeding year thereafter.
Every person engaging in any of the following occupations or
businesses in the Borough shall pay a mercantile license tax:
A. Wholesale vendors or dealers in goods, wares and merchandise at the
rate of one mill on each dollar of the volume of the gross business
transacted by him.
B. Retail vendors or dealer in goods, wares and merchandise and all
persons engaged in conducting restaurants or other places where food,
drink or refreshments are sold, whether or not the same be incidental
to some other business or occupation, at the rate of one mill on each
dollar of the volume of the annual gross business transacted by them.
C. Wholesale and retail vendors or dealers in goods, wares and merchandise
at the rate of one mill on each dollar of the volume of the annual
gross wholesale business transacted by him and one mill on each dollar
of the volume of the annual gross retail business transacted by him.
D. Brokers at the rate of one mill on each dollar of the volume of the
gross business transacted by them. In the case of brokers, the term
"gross business transacted" shall mean gross commission earned.
Every person subject to the payment of the tax hereby imposed
shall, on or before April 15, July 15, October 15 and January 15 of
each year, shall file a return upon a form furnished by the Tax Collector,
setting forth the actual gross amount of business conducted by him
during the respective period ending the previous quarter or periods
ending March 31, June 30, September 30 and December 31. All persons
subject to the payment of the tax shall attach a copy of Schedule
C, 1065 or 1120 federal tax forms to their fourth quarter, mercantile
tax return; provided, however, that 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 date he completes such business, file the return required by this
section with the Tax Collector, setting forth the actual gross volume
of business conducted by him during such period and simultaneously
pay the taxes due thereon to the Borough.
At the time of filing the return the person making the same
shall pay the amount of tax shown as due to the Tax Collector.
Whoever makes any false or untrue statement on his return or
who refuses to permit inspection of the books, records or accounts,
if any, or business in his custody or control when the right to make
such inspection by the Tax Collector is requested and whoever fails
to or refuses to file a return required by this article and whoever
fails or refuses to procure a mercantile license conspicuously posted
at his place of business as required herein shall, upon conviction
before any Magisterial District Judge, be sentenced to pay a fine
of not more than $300 for each offense and/or to be imprisoned in
jail for a period not exceeding 90 days for each offense.