[Adopted 11-1-1988 as Ch. 24, Part 5, of the 1988 Code]
A. 
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:
BROKER
Any merchandise broker, factor or commission merchant, but shall not include any stock broker, bill broker, note broker, exchange broker, real estate broker or agent or pawnbroker.
GROSS VOLUME OF BUSINESS
Both cash and credit transactions.
LICENSE YEAR
A twelve-month period beginning January 1, 1968, and each year thereafter.
PERSON
Any individual, partnership, limited partnership, association or corporation.
RETAIL DEALER or RETAIL VENDOR
Any person who is not a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor.
TAX COLLECTOR
The mercantile tax collector of the Borough of Canonsburg.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at a location for less than 60 consecutive calendar days.
WHOLESALE DEALER OR WHOLESALE VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other person.
B. 
The terms "person," "wholesale dealer," "wholesale vendor," "retail dealer" and "retail vendor" shall not include nonprofit corporation organized for religious, charitable or educational purposes, any association organized for such purpose, agencies of the government of the United States or of the Commonwealth of Pennsylvania or any person vending or disposing of articles of his own growth, production or manufacture for shipment or delivery from the place of growth, production or manufacture thereof.
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.
A. 
Every person subject to the payment of the tax imposed shall compute his gross amount of business transacted by him during the period January 1 to March 31, April 1 to June 30, July 1 to September 30 and October 1 to December 31 of the tax year.
B. 
No tax shall 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 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.
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.
A. 
It shall be the duty of the Tax Collector to collect and receive the taxes, fines and penalties imposed by this article. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.
B. 
The Tax Collector is hereby charged with the administration and enforcement of the provisions of this article and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the reexamination and correction of returns, and payments alleged or found to be incorrect or as to which an overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas as in other cases provided.
C. 
The Tax Collector is hereby authorized to examine the books, papers and records of any taxpayers or supposed taxpayers in order to verify the accuracy of any return made or, if no return was made, to ascertain the tax due. Every such taxpayer or supposed taxpayer is hereby directed and required to give to the Tax Collector the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
A. 
The Tax Collector may sue for the recovery of taxes due and unpaid under this article.
B. 
If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax and an additional penalty of 1% of the amount of the unpaid tax for each month or fraction 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 is liable for the costs of collection and the interest and penalties herein imposed.
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.