[HISTORY: Adopted by the Borough Council of the Borough of
Masontown 5-25-1982 by Ord. No. 1982-2, approved 5-25-1982. Section 97-5 amended at time
of adoption of Code; see Ch. 1, General Provisions, Art. I. Other
amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 126.
The following words and phrases when used in this chapter shall
have the meanings ascribed in this section unless the context clearly
indicates a different meaning:
- BUSINESS
- The carrying on or exercising for gain or profit within the
Borough of Masontown of any occupation, trade, profession, business,
vocation or commercial activity and shall include, but not be limited
to, those enterprises engaged in by retail and wholesale dealers and
vendors in goods, wares and merchandise, restaurant operators, processors,
hotel operators, motel operators, warehousemen, upholsterers, doctors,
lawyers, dentists, engineers, architects, chemists, chiropractors,
pharmacists, chiropodists, certified public accountants, public accountants,
public relations counselors, advertising counselors, employment counselors
and agents, promoters, factors, real estate brokers, barbershop operators
and beauty shop operators, cleaning, pressing and dyeing establishment
operators, laundry and launderette operators, shoe repair shop operators,
tailors, seamstresses, electrical, plastering, bricklaying, carpentry,
heat, ventilating, plumbing and painting contractors, contractors
engaged in the class of heavy building or other construction of any
kind or in the alteration, maintenance or repair thereof, demolition
contractors, repairers of electrical, electronic and automotive machinery
or equipment or other machinery and equipment, owners, keepers or
operators of public garages and outdoor or open-air parking lots for
the storage of motor vehicles and other wares and merchandise and
all other businesses, trades, occupations and professions in which
there is offered any service or or services to the general public
or a limited number thereof.[Added 8-10-1982, approved 8-10-1982]
- LICENSE OFFICER
- The License Officer of the Borough of Masontown.
- LICENSE YEAR
- The twelve-month period corresponding to the fiscal year of the borough.
- PERSON
- Any individual, partnership, limited partnership, association or corporation. "Person" shall not include nonprofit corporations or associations or associations organized for religious, charitable or educational purposes, 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.
- PLACE OF AMUSEMENT
- Any place indoors or outdoors where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any amusement, entertainment, exhibition, contest or recreation, including among other places theaters, opera houses, motion-picture houses, amusement parks, stadiums, arenas, baseball or football parks or fields, skating rinks, circus or carnival tents or grounds, fairgrounds, bowling alleys, billiard or pool rooms, shuffleboard rooms, ninepin or tenpin alleys, riding academies, golf courses, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges and other like places. The term does not include any exhibition, amusement, performance or contest conducted by a nonprofit corporation or association organized for religious, charitable or educational purposes.
- 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. "Retail dealer" and "retail vendor" shall not include nonprofit corporations or associations or associations organized for religious, charitable or educational purposes, agencies of the Government of the United States or of the Commonwealth of Pennsylvania, or any person vending or disposing of articles of his growth, production or manufacture for shipment or delivery from the place of growth, production or manufacture thereof.
- TEMPORARY, SEASONAL OR ITINERANT BUSINESS
- Any business that is conducted at one location for less than 60 consecutive calendar days.
- VENDOR or DEALER
- Any person who, from a store or warehouse or other established place of business located in the Borough of Masontown, sells tangible personal property, except any property which is exempt from taxation under existing law, previously purchased by him, such property being in the same state and condition as when purchased by or for such dealer or vendor or, if manufactured by him, being sold from a store or warehouse apart from the manufactory.
- WHOLESALE DEALER or WHOLESALE VENDOR
- Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons. "Wholesale dealer" or "wholesale vendor" shall not include nonprofit corporations or associations or associations organized for religious, charitable or educational purposes, 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 1982 and annually thereafter, the Borough of Masontown
shall issue mercantile licenses in the manner and for the fees hereinafter
set forth.
A.
Every person engaged in the business of wholesale or retail vendor
or dealer in goods, wares or merchandise and any person conducting
a restaurant or other place where food, drink or refreshments are
sold or any place of amusement in the borough shall, within 60 days
of the enactment of this chapter, procure a license for his place
of business or, if more than one, for each of his places of business
in the borough, from the License Officer who shall issue the same
upon approval from the Council of the Borough of Masontown and upon
payment of a fee of five $5 to a wholesale or retail dealer or vendor
or person conducting a restaurant or other place where food, drink
or refreshments are sold or place of amusement, and $10 to a wholesale
or retail dealer or vendor for his place of business or, if more than
one, for each of his places of business in the borough.
B.
Every person who may hereafter begin to engage in the business of
wholesale or retail vendor or dealer in goods, wares or merchandise
or any person hereafter to begin to conduct a restaurant or other
place where food, drink or refreshments are sold or any place of amusement
in the borough shall, prior to commencing any such business, procur
a license for his place of business or, if more than one, for each
of his places of business in the borough, from the License Officer
who shall issue the same upon approval of the Council of the Borough
of Masontown and upon payment of a fee of $5 for a wholesale or retail
vendor or dealer or person conducting a restaurant or other place
where food, drink or refreshments are sold or place of amusement,
and $10 to a wholesale or retail dealer or vendor for his place of
business or, if more than one, for each of his places of business
in the borough.
Any license issued hereunder shall be conspicuously posted at
the place of business or each of the places of business of every such
person at all times.
Any license issued hereunder shall be effective for as long
as said person shall conduct the same business at the same location.
However, should the person change his location of business or the
nature and character of his business, it shall be necessary for such
person to make application for a new license.
Whoever being required under the provisions of this chapter
to procure a license and who fails or refuses to do so and whoever
fails to keep his license conspicuously posted at his place of business
shall, upon conviction before the District Justice of the borough,
be sentenced to pay a fine of not more than $300 and costs of such
proceedings or, upon default of payment of such fine and costs, by
imprisonment in the county jail for a term of not more than 30 days;
provided, however, that if the District Justice determines that the
defendant is without the financial means to pay the fines and costs
immediately or in a single remittance, such defendant shall be permitted
to pay the fines or costs in installments and over such periods of
time as the District Justice deems to be just.
