[Adopted 11-30-1977 by Ord. No. 1204 (Ch. 126, Art. VI, of
the 1977 Code)]
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:
Merchandise broker, factor or commission merchant.
Includes both cash and credit transactions.
The period beginning January 1, 1978, and ending December
31, 1978, and thereafter each following fiscal year, or any part thereof.
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.
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.
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.
Any business that is conducted on one location for less than
60 consecutive calendar days.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
