The following words and phrases when used in this chapter shall
have the meanings ascribed to them in this section unless the context
clearly indicates a different meaning:
CITY LICENSE OFFICER
The person authorized and empowered by the City Council to
collect the license taxes imposed hereby and to enforce the provisions
of this chapter.
PERSON
Any individual, partnership, limited partnership, association
or corporation, but shall not include a wage earner, a nonprofit corporation
organized for religious, charitable or educational purposes, and association
for such purposes, any agency of the government of the United States
or of the Commonwealth of Pennsylvania or any public utility.
SERVICE
Any act or instance of helping or benefiting another for
a consideration.
TAX YEAR
The twelve-month period beginning the first Monday of January
corresponding to the fiscal year of the City of Altoona.
For the year 1975 and annually thereafter, the City License
Officer shall issue business privilege licenses in the manner and
for the fees hereinafter set forth.
Beginning in the year 1996 and annually thereafter, every person
desiring to continue to engage in or hereafter to begin to engage
in certain occupations, trades and businesses within the City shall,
on or before the first day of January of each license year, or prior
to commencing business in any such license year, procure a business
privilege license for his or her place of business, or if more than
one, for each of his or her places of business in the City, from the
City Tax Office, which shall issue the same upon the payment of a
fee, as established by City Council from time to time, for each license
year. Such license shall be conspicuously posted at the place of business
or each of the places of business of every person at all times.
Any person being required under the provisions of this chapter
to procure a business privilege license and who fails or refuses to
do so, and/or whoever fails to keep the required license conspicuously
posted at said place of business, shall, upon conviction before the
District Justice, be sentenced to pay a fine of not less than $200
and not more than $1,000 and in default of payment of said fine to
be imprisoned in the county prison for a period not exceeding 90 days.