This article is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901
et seq. (1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
There is hereby imposed for the first tax year, and annually
thereafter, a business privilege tax for general revenue purposes
on the privilege of doing business in the Borough of Wilmerding. The
rate of the tax on the gross receipts shall be one mill of gross receipts.
Any information gained by the Tax Collector or any other official,
agent or employee of the Borough of Wilmerding as a result of any
returns, investigations, hearings or verifications required or authorized
by this article shall be confidential, except in accordance with proper
judicial order or as otherwise provided by law.
Any person who shall conduct, transact or engage in any of the
businesses subject to the tax imposed by this article without having
secured a business license for the year, or any person who shall fail
to file a tax return as required by the provisions of this article,
or any person who shall willfully file a false return shall, upon
conviction thereof, be sentenced to pay a fine of not more than $600
and costs or, in default of payment thereof, shall be subject to imprisonment
for a term not to exceed 30 days. Every day that a violation of this
article continues shall constitute a separate offense.