[HISTORY: Adopted by the City Council of the City of Altoona 5-22-1996 by Ord. No. 5409. Amendments noted where applicable.]
GENERAL REFERENCES
Amusement tax — See Ch. 646, Art. II.
Mercantile license tax — See Ch. 646, Art. I.
Transient retail businesses — See Ch. 673.
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 taxes imposed hereby and to enforce the provisions of this chapter.
FESTIVAL
A location or event where individual vendors are organized by one person for the purpose of display and/or sale of goods, merchandise, or wares.
LICENSE YEAR
The twelve-month period corresponding to the fiscal year of the City.
PERSON
Any individual, partnership, limited partnership, association or corporation.
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, recreation, including, among other places, theaters, opera houses, motion-picture houses, amusement parks, stadia, arenas, baseball or football parks or fields, skating rinks, circus or carnival tents or grounds, fairgrounds, bowling alleys, billiard or pool rooms, shuffleboard rooms, nine- or ten-pin 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.
TRANSIENT BUSINESS
Any independent operation by any person of a business which by its nature is designed and intended to be temporary.[1]
WHOLESALE DEALER or WHOLESALE VENDOR
Any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons.
[1]
Editor’s Note: The former definition of “Treasurer,” which immediately followed this definition, was repealed 1-23-2013 by Ord. No. 5637.
Beginning in the year 1996 and annually thereafter, every person desiring to continue to engage in or hereafter to begin to engage in the business of wholesale or retail vendor or dealer in goods, wares, or merchandise, and any person conducting a public eating and drinking place or other place where food, drink or refreshments are sold, or any place of amusement in 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, or prior to conducting any festival, procure a mercantile license for his/her place of business or, if more than one, for each of his/her places of business in the City for each license year, from the City's License Officer. Such license shall be conspicuously posted at the place of business or each of the places of business of every person at all times.
Nothing contained in the provisions of this chapter shall be construed to apply to:
A. 
Farmers selling their own produce.
B. 
The sale of goods, wares, and merchandise donated by the owners thereof, the proceeds whereof are to be applied to any charitable or philanthropic purpose.
C. 
Any manufacturer or producer in the sale of bread and bakery products, meat and meat products, or milk and milk products.
Any person desiring to conduct a wholesale or retail business in the City, at least 15 days prior to the time said applicant expects to open for business, shall file with the City's Finance Department an application, which shall state the name of the applicant, the street and number of the proposed place of business, the nature and character of the goods to be sold, what statements or representations are to be made and advertised as to the same, the length of time for which the license is desired and, in the case of a festival, a site plan of the festival accompanied by a list of vendors, and if previously engaged in like or similar businesses and where the same was conducted. Applicants wishing to exercise their options under § 453-3, Exceptions, must also supply with their application adequate information to document this status to the satisfaction of the officer.
Fees for licenses required by this chapter will be charged in accordance with the fee schedule adopted by resolution of the Altoona City Council and as amended from time to time.
Whoever being required under the provisions of this chapter to procure a mercantile license and who fails or refuses to do so, and whoever fails to keep his/her license conspicuously posted at his/her place of business, shall be guilty of a summary offense punishable by a fine of not less than $50 nor more than $1,000 or be imprisoned for a period not exceeding 90 days, or both. Each day that a violation continues will be deemed a separate offense.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).