[Adopted 11-1-1988 as Ch. 24, Part 5, of the 1988 Code]
A.
BROKER
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER or RETAIL VENDOR
TAX COLLECTOR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
WHOLESALE DEALER OR WHOLESALE VENDOR
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:
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.
Both cash and credit transactions.
A twelve-month period beginning January 1, 1968, and each
year thereafter.
Any individual, partnership, limited partnership, association
or corporation.
Any person who is not a dealer in or vendor of goods, wares
and merchandise who is not a wholesale dealer or vendor.
The mercantile tax collector of the Borough of Canonsburg.
Any business that is conducted at a location for less than
60 consecutive calendar days.
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.
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.
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.
