[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:
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]
The License Officer of the Borough of Masontown.
The twelve-month period corresponding to the fiscal year
of the borough.
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.
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.
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.
Any business that is conducted at one location for less than
60 consecutive calendar days.
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.
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.
