Borough of West View, PA
Allegheny County
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Table of Contents
Table of Contents
[Adopted 11-30-1977 by Ord. No. 1204 (Ch. 126, Art. VI, of the 1977 Code)]

§ 260-51
Definitions. 

§ 260-52
License required; display. 

§ 260-53
Imposition of tax. 

§ 260-54
Computation of volume of business. 

§ 260-55
Returns. 

§ 260-56
Payment. 

§ 260-57
Powers and duties of Tax Collector. 

§ 260-58
Suit for collection; penalty for unpaid taxes. 

§ 260-59
Violations and penalties. 

§ 260-60
Applicability and severability. 

§ 260-61
Payment under protest. 

§ 260-62
When effective. 

§ 260-51 Definitions.

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:

BROKER
Merchandise broker, factor or commission merchant.
GROSS VOLUME OF BUSINESS
Includes both cash and credit transactions.
LICENSE YEAR
The period beginning January 1, 1978, and ending December 31, 1978, and thereafter each following fiscal year, or any part thereof.
PERSON
An individual, partnership, limited partnership, association or corporation. Whenever used in any section proscribing and imposing a penalty, the term "person," as applied to associations, shall mean the partners or members thereof and, as applied to corporations, the officers thereof.
RETAIL DEALER or RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares or merchandise other than a wholesale dealer, wholesale vendor or broker. "Retail dealer" or "retail vendor" shall not include nonprofit corporations or associations, or agencies and political subdivisions of the Government of the United States or of the Commonwealth of Pennsylvania.
TAX COLLECTOR
That person, firm or corporation appointed by the Town Council of the Borough of West View who shall be responsible for the collection of the tax herein imposed.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted on one location for less than 60 consecutive calendar days.
WHOLESALE DEALER or WHOLESALE VENDOR
A person who sells goods, wares or merchandise for resale to dealers in, or vendors of, goods, wares or merchandise, whether or not the goods, wares or merchandise are resold in the same form or in an altered or changed form or are consumed directly in the manufacturing, processing or fabricating of tangible personal property which is then sold.

§ 260-52 License required; display.

Every person desiring to continue to engage in, or hereafter to begin to engage in, the business of wholesale or retail dealer in or wholesale or retail vendor of goods, wares and merchandise and any person conducting a restaurant or other place where food, drink or refreshments are sold shall, on or before the first Monday of January of the license year or prior to commencing business in the license year, procure a mercantile license for the Borough of West View from the Tax Collector, who shall issue the same upon the payment of $5 for a wholesale or retail license and $5 for each of his places of business for the license year. Such licenses shall be conspicuously posted at the place of business, or at each of the places of business, of every person at all times.

§ 260-53 Imposition of tax.

A. 

For the period beginning January 1, 1978, and ending December 31, 1978, and thereafter for each fiscal year of the Borough of West View or any part thereof, the Borough of West View does hereby impose a mercantile license tax in the manner and at the rates hereinafter set forth; provided, nevertheless, that said earnings are greater than $1,000 per annum:

(1) 

Wholesale dealers in or wholesale vendors of goods, wares or merchandise, at the rate of 3/4 mill $0.00075 on each dollar of the volume of the annual gross business transacted by him. In the case of brokers, the term "gross business" shall mean "gross commission earned."

(2) 

Retail dealers in or retail vendors of goods, wares or merchandise, and all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, at the rate of 3/4 mill $0.00075 on each dollar of the volume of the annual gross business transacted by him.

(3) 

Wholesale and retail dealers in or wholesale and retail vendors of goods, wares or merchandise, at the rate of 3/4 mill $0.00075 on each dollar of the volume of annual gross wholesale business transacted by him and 3/4 mill $0.00075 on each dollar of the volume of the annual gross retail business transacted by him.

B. 

The tax imposed herein shall apply whether or not the taxed activity is conducted together with some other business or occupation. The tax imposed by this section shall not apply to the dollar volume of business derived from the resale of goods, wares or merchandise taken by a dealer as a trade-in or partial payment for the resale price exceeding the trade-in allowance.

§ 260-54 Computation of volume of business.

A. 

Every person subject to the payment of the tax hereby imposed who has commenced his business at least one full year prior to the beginning of the license year shall compute his annual gross volume of business upon the annual gross amount of business transacted by him during the preceding calendar year.

B. 

Every person subject to the payment of the tax hereby imposed who has commenced or who commences his business less than one full year prior to the beginning of the license year shall compute his annual gross volume of business for such license year upon the gross volume of business transacted by him during the first month he engaged in business.

C. 

Every person subject to the payment of the tax hereby imposed who commences his business subsequent to the beginning of the license year shall compute his annual gross volume of business for such license year upon the gross volume of business transacted by him during the first month of his engaging in business multiplied by the number of months or fraction thereof he engages in business in such license year, or he may use the actual volume of business for the reporting period for computation of the tax.

D. 

Every person subject to the payment of the tax hereby imposed who engages in a business, temporary, seasonal or itinerant by its nature, shall compute his annual gross volume of business upon the actual gross amount of business transacted by him during such license year.

E. 

Every person who shall discontinue business during the license year after having paid the mercantile tax for the entire year, upon making proper application to the Tax Collector, shall be entitled to receive a refund of a pro rata amount of the tax paid, based upon the period of time he was not in business during the license year.

§ 260-55 Returns.

A. 

Every return shall be made upon a form furnished by the Tax Collector. Every person making a return shall certify the correctness thereof by affidavit.

B. 

Every person subject to the tax imposed by this article who has commenced his business at least one full year prior to the beginning of the license year shall, on or before March 15, 1978, following, file with the Tax Collector a return setting forth his name, business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the preceding calendar year and the amount of tax due.

C. 

Payment is to be made quarterly on the basis of the anticipated tax with the first payment and on estimated tax return due on or before March 15, 1978, the second payment and any amended tax returns due on or before June 15, 1978, the third payment and any amended tax return due on or before September 15, 1978, and with the final amended tax return and any balance due on or before December 15, 1978, and annually thereafter on the same basis.

D. 

Every person subject to the tax imposed by this article who commences business subsequent to the beginning of the license year shall, within 40 days from the date of commencing such business, file a return with the Tax Collector, setting forth his name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during his first month of business and the amount of the tax due.

E. 

Every person subject to 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 a return with the Tax Collector setting forth his name, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during such period of the amount of the tax due.

§ 260-56 Payment.

At the time of filing the return, the person making the same shall pay the amount of tax shown as due thereon to the Tax Collector.

§ 260-57 Powers and duties of 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 such 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 administration and enforcement of this article, including provisions for the reexamination and correction of returns and payments alleged or found to be incorrect. Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas of Allegheny County, Pennsylvania, as in other cases provided.

C. 

The Tax Collector, or his duly authorized agents, is hereby authorized to examine the books, papers and records of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made or, if no return has been made, to ascertain the tax due. Every such taxpayer, or supposed taxpayer, is hereby directed and required to give to the Tax Collector, or his authorized agent, the means, facilities and opportunity for such examinations and investigations as are hereby authorized.

§ 260-58 Suit for collection; penalty for unpaid taxes.

A. 

All taxes imposed by this article, together with the penalties imposed under this article, shall be recoverable by suit at the instance of the Tax Collector as other debts of like are recoverable.

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 on 1/2 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 liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.

§ 260-59 Violations and penalties.

Whoever makes a false or untrue statement on his return or who refuses to permit inspection of the books, records or accounts in his custody or control of any business, when the right to make such inspection by the Tax Collector, or his duly authorized agent, is requested to be filed by this article, and whoever fails or refuses to procure a mercantile license when so required under this article or fails to keep his license conspicuously posted at his place of business as required herein shall, upon conviction before the Magisterial District Judge, be sentenced to pay a fine of not more than $300 for each offense and, in default of payment of said fine, to be imprisoned in the Allegheny County Jail for a period not exceeding 30 days for each offense.

§ 260-60 Applicability and severability.

A. 

Nothing contained in this article shall be construed to empower the Borough of West View to levy and collect the taxes hereby imposed on any person, business or any portion of any business not within the taxing power of the Borough of West View under the Constitution of the United States and the laws and the Constitution of the Commonwealth of Pennsylvania.

B. 

If the tax, or any portion thereof, imposed upon any person under the provisions of this article shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania, the decision of the court shall not affect or impair the right to impose the tax or the validity of the tax so imposed upon other persons as herein provided.

C. 

The provisions of this article are severable, and if any of its provisions or exceptions shall be held illegal, invalid or unconstitutional, the decision of the court shall not affect or impair any of the remaining provisions of this article. It is hereby declared to be the intent of the Town Council of the Borough of West View that this article would have been adopted if such illegal, invalid or unconstitutional provisions or exemptions had not been included herein.

§ 260-61 Payment under protest.

The Tax Collector is hereby authorized to accept payment under protest of the amount of mercantile tax claimed by the Borough of West View in any case where the taxpayer disputes the validity or amount of the Borough of West View claim for the tax. If it is thereafter judicially determined by a court of competent jurisdiction that the Borough of West View has been overpaid, the amount of the overpayment shall be refunded to the taxpayer.

§ 260-62 When effective.

The provisions of this article pursuant to a waiver of the North Hills School District shall become effective January 1, 1978, and shall remain in effect through December 31, 1978, and thereafter from year to year on an annual Borough fiscal-year basis.