[Ord. 442, 4/9/1979, § 1]
The following words and phrases when used in this Part 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 July 1, 1979, and ending December 31,
1979, and thereafter to each following calendar year or fiscal year,
as the case may be, or any part thereof.
Any individual, partnership, limited partnership, association
or corporation. Whenever used in any section prescribing 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.
Shall not include nonprofit corporations or associations, or
agencies and political subdivisions of the government of the United
States or of the commonwealth, or any person disposing of merchandise
of his own growth, production or manufacture.
That person, firm or corporation appointed by the Borough
Council who shall be responsible for the collection of the tax herein
imposed.
Any business that is conducted at 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.
[Ord. 442, 4/9/1979, § 2; as amended by Ord. 685,
5/11/1998]
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 July
of the license year, or prior to commencing business from the Tax
Collector, who shall issue the same upon the payment of a fee in an
amount to be established from time to time by resolution of Borough
Council. Such licenses shall be conspicuously posted at the place
of business of every person at all times.
[Ord. 442, 4/9/1979, § 3]
For the period beginning July 1, 1979, and ending December 31,
1979, and thereafter for each calendar year or fiscal year of the
Borough, as the case may be, or any part thereof, the Borough does
hereby impose a mercantile license tax in the manner and at the rate
hereinafter set forth, provided that earnings are greater than $1,000
per annum:
A.
Wholesale dealers in or wholesale vendors of goods, wares or merchandise,
at the rate of 0.0075 mill on each $1 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."
B.
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 0.0075
mill on each $1 of the volume of the annual gross business transaction
by him.
C.
Wholesale and retail dealers in or wholesale and retail vendors of
goods, wares or merchandise, at the rate of 0.0075 mills on each $1
of the volume of annual gross wholesale business transacted by him
and three-quarter annual gross retail business transacted by him.
D.
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 part payment for other goods, wares or
merchandise, except to the extent that the resale price exceeds the
trade-in allowance.
[Ord. 442, 4/9/1979, § 4]
1.
Every person subject to the payment of the tax hereby imposed, who
has commenced his business at least one full year, shall compute his
annual gross volume of business upon the annual gross amount of business
transacted by him during the preceding calendar year.
2.
Every person subject to the payment of the tax hereby imposed, who
has commenced or who commences 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 engages in business,
multiplied by 12.
3.
Every person subject to the payment of the tax hereby imposed, who
commenced 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.
4.
Every person subject to the payment of the tax hereby imposed, who
engages in a business which is temporary, seasonal or itinerant by
its nature, shall compute his annual gross volume of business upon
the actual gross volume of business transacted by him during such
license year.
5.
Every person who discontinues 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 business year.
[Ord. 442, 4/9/1979, § 5]
1.
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.
2.
Every person subject to the tax imposed by this Part who has commenced
his business at least one full year prior to the beginning of the
license year, shall, on or before the following April 15, 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. Payment is to be
made quarterly on the basis of the anticipated tax with the first
payment and an estimated tax return due on or before April 15; second
payment and any amended tax returns due on or before July 15; the
third payment and any amended tax returns due on or before October
15, and with the final amended tax returns and any balance due on
or before March 15, and annually thereafter on the same basis.
3.
Every person subject to the tax imposed by this Part who has commenced
his business less than one full year prior to the beginning of the
license year, shall, on or before the following April 15, 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 his
first month of business, and the amount of the tax due. Payment is
to be made quarterly on the basis of the anticipated tax with the
first payment and an estimated tax return due on or before April 15;
second payment and any amended tax returns due on or before July 15,
the third payment and any amended tax return and any balance due on
or before October 14, and with the final amended tax return and any
balance due on or before March 15, and annually thereafter on the
same basis.
4.
Every person subject to the tax imposed by this Part 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.
5.
Every person subject to the tax imposed by this Part who engages
in a business which is 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,
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 and the amount of tax due.
[Ord. 442, 4/9/1979, § 6]
At the time of filing the return, the person making the same
shall pay the amount of the tax shown as due thereon to the Tax Collector.
[Ord. 442, 4/9/1979, § 7]
1.
It shall be the duty of the Tax Collector to collect and receive
the taxes, fines and penalties by this Part. It shall also be his
duty to keep a record showing the amount received by him from each
person paying the tax and the date of such receipt.
2.
The Tax Collector is hereby charged with the administration and enforcement
of the provisions of this Part, and is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of this Part,
including provisions for the reexamination and correction of returns,
and payments alleged or found to be incorrect, or as to which an overpayment
is claimed, or found to have occurred. 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 as provided in other cases.
3.
The Tax Collector, of 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.
[Ord. 442, 4/9/1979, § 8]
1.
All taxes imposed by this Part, together with the penalties imposed
under this Part, shall be recoverable by suit at the instance of the
Tax Collector as other debts of like amount are recoverable.
2.
If for any reason the tax is not paid when due, interest at the rate
of 6% per annum on the amount of the tax, and an additional penalty
of .5% 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 therefore shall, in addition, be liable for the cost of collection
and the interest and penalties herein imposed.
[Ord. 442, 4/9/1979, § 9; as amended by Ord. 685,
5/11/1998]
The Tax Collector is hereby authorized to accept payment under
protest of the amount of mercantile tax claimed by the Borough in
any case where the taxpayer disputes the validity or amount of the
Borough's claim for the tax. It is thereafter judicially determined
by a court of competent jurisdiction that the Borough has been overpaid,
the amount of the overpayment shall be refunded to the taxpayer.
[Ord. 442, 4/9/1979, § 10]
This Part shall become effective July 1, 1979, and shall remain
in effect through December 31, 1979, and shall remain in effect thereafter,
from year to year, on a calendar year basis.
[Ord. 442, 4/9/1979, § 12; as amended by Ord. 685,
5/11/1998]
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, and whoever fails or refuses to procure a mercantile license
when so required under this Part, or fails to keep his license conspicuously
posted at his place of business as required herein, shall, upon conviction
thereof, be sentenced to pay a fine of not more than $600 plus costs
and, in default of payment of said fine and costs, to a term of imprisonment
not to exceed 30 days. Each day that a violation of this Part continues
shall constitute a separate offense.
