The following words or phrases, when used in this article, shall
have the meaning ascribed to them in this section, except when the
context indicates a different meaning:
FISCAL YEAR
The City of Lock Haven's fiscal year, beginning the first
day of January.
GROSS OR WHOLE VOLUME OF BUSINESS
Both cash and credit transactions occurring within the City
of Lock Haven, excepting that the tax shall not be levied on the dollar
volume of business transacted by wholesale and retail dealers derived
from the resale of goods, wares and merchandise taken by any dealer
as a trade-in or as part payment for other goods, wares and merchandise,
except to the extent that the resale price exceeds the trade-in allowance.
PERSON
Natural persons, corporations, partnerships, associations,
firms and fiduciaries. Whenever used in any clause 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. The term "person" shall not include those corporations
or associations organized for religious, charitable or educational
purposes, nor agencies of the government of the United States or of
the Commonwealth of Pennsylvania.
QUARTERLY or QUARTER
One of the four periods into which the fiscal year is divided,
namely as follows:
A.
First quarter: January 1 to March 31.
B.
Second quarter: April 1 to June 30.
C.
Third quarter: July 1 to September 30.
D.
Fourth quarter: October 1 to December 31.
RETAIL DEALER OR VENDOR
Any person who is a dealer in, or a vendor of, goods, wares
and merchandise, who is not a wholesale dealer or wholesale vendor.
TAX COLLECTOR
The person, whether an individual, partnership, association
or any other entity, appointed by the City of Lock Haven to collect
the tax hereinafter imposed.
WHOLESALE DEALER OR VENDOR
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise, and shall include any merchandise broker, factor
or commission merchant.
A tax for general revenue purposes is hereby imposed upon the
privilege of doing business within the City of Lock Haven, according
to the following schedule:
A. Wholesale vendors or dealers in goods, wares and merchandise at the
rate of one mill on each dollar or whole or gross volume of business
transacted.
B. Retail vendors or dealers and such businesses which may not be said
to be wholesale or retail, including all theaters and moving picture
houses; morticians; tombstone and monument dealers; meat dealers;
grocers; druggists, confectioners; restaurants or other places where
food, drink or refreshments are sold; produce and merchandise vendors;
stationers; jewelers; lumber dealers, including commission men and
all persons who make a business of buying lumber for sale; persons
engaged in the development or improvement of real estate for profit;
new and used furniture dealers; merchants offering for sale goods,
wares or merchandise at public auction; and those who engage in or
conduct any of the several trades, businesses or occupations herein
enumerated with the use of vending machines; and dealers and/or collectors
of salvage, rags, junk, ashes or refuse, at the rate of 1 1/2
mills on each dollar of gross volume of business transacted.
C. Persons who are engaged in a business which is both wholesale and
retail, or in both types of business, at the rate of one mill on each
dollar of the annual gross volume of wholesale business transacted
and at the rate of 1 1/2 mills on the gross volume of retail
business transacted.
D. Persons who are engaged in a business, temporary, seasonal or itinerant
by its nature, if at wholesale at the rate of one mill on each dollar
of the whole volume gross of business transacted within the territorial
limits of the City of Lock Haven and, if at retail, at the rate of
1 1/2 mills on each dollar of the whole volume gross of business
transacted by him within the territorial limits of the City of Lock
Haven.
The Tax Collector shall issue a receipt upon payment of the
tax imposed by this article. If an additional sum is found due under
an assessment, the Tax Collector shall issue a supplemental receipt
upon payment of the additional sum.
Every person who shall have received a receipt issued in accord with §
365-18, above, shall retain the same and exhibit it upon request during a period of one year after the time when the tax which is receipted shall have become due.
No person shall conduct any business subject to the payment
of the tax imposed by this article after the payment of the tax shall
have become overdue and remain unpaid.
[Amended 2-24-2003 by Ord. No. 670]
Any person or any officer, agent, employee, employer or servant
who knowingly makes any incomplete, false or fraudulent return or
application required in this article or who fails, neglects, or refuses
to file a return required by this article 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 article continues
shall constitute a separate offense.
The Tax Collector may sue for the recovery of taxes due and
unpaid under this article. If for any reason the tax is not paid when
due in each year, interest at the rate of 6% per annum on the amount
of said tax and an additional penalty of 1% per annum on 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 penalties
herein imposed.