[Adopted 6-7-1972 by Ord.
No. 1-1972]
This article is enacted pursuant to the authority granted by
Act No. 511 of 1965[1] of the General Assembly of the Commonwealth of Pennsylvania,
which Act was approved by the Governor of the Commonwealth of Pennsylvania,
on December 31, 1965, and became effective January 1, 1966, and is
known as the "Mercantile Tax Ordinance." The provisions of this article
shall become effective on the 1st day of July, 1972.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates or requires a different meaning.
The person designated in this article by the Council of the
Borough of Whitaker to enforce and administer this article and collect
the taxes provided for hereunder.
Any individual, partnership, limited partnership, association
or corporation.
Any person who is a dealer in goods, wares and merchandise
at retail and by proprietors of restaurants or other places where
food, drink and refreshments are served.
The fiscal year beginning July 1, 1972, and ending 12:00
midnight June 30, 1973, and succeeding fiscal years.
Includes both cash and credit transactions.
Any person who sells to dealers in or vendors of goods, wares
and merchandise and to no other persons.
For the tax year beginning July 1, 1972, and ending 12:00 midnight
June 30, 1973, and continuing for each tax year thereafter a tax for
general revenue purposes is hereby imposed on persons engaging in
retail and wholesale businesses within the Borough of Whitaker, Allegheny
County, Pennsylvania, as follows:
A.
Every person engaged as a retail dealer during the period beginning
July 1, 1972, and ending 12:00 midnight June 30, 1973, and for each
tax year thereafter shall be assessed and pay a mercantile tax for
the said tax year at the rate of 1 1/2 mills on each dollar of
the whole volume of business transacted by such retail dealer. No
such tax shall be levied on the dollar volume of business transacted
by said retail dealer derived from the resale of goods, wares and
merchandise taken by any such 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.
B.
Every person engaged as a wholesale dealer in goods, wares and merchandise
during the period beginning July 1, 1972, and ending 12:00 midnight
June 30, 1973, and for each tax year thereafter, shall be assessed
and pay a mercantile tax for the said tax year at the rate of one
mill on each dollar of the whole volume of business transacted by
such wholesale dealer. No such tax shall be levied on the dollar volume
of business transacted by said wholesale dealer derived from the resale
of goods, wares and merchandise taken by any such 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.
A.
Every person subject to the payment of the tax hereby imposed who
has commenced his business at least one full fiscal year prior to
the beginning of the tax year shall compute his whole volume of business
upon the actual whole amount of business transacted by him during
the preceding fiscal year.
B.
Every person subject to the payment of the tax hereby imposed who
has commenced or who commences business less than one full fiscal
year prior to the beginning of the tax year shall compute his whole
volume of business for such tax year in the manner following:
(1)
A monthly average of business during the preceding fiscal year shall
be ascertained by dividing the whole volume of business by the number
of months and any fraction thereof in business during the said period
and the monthly average shall be multiplied by the number of months
and any fraction thereof in the preceding fiscal year to arrive at
the taxable whole volume of business.
C.
Every person, subject to the payment of the tax hereby imposed, who
commences his business subsequent to the beginning of the tax year,
shall compute his whole volume of business for the tax year in the
manner following:
(1)
Whole volume shall be computed from the date of commencing business
to June 1st of the current tax year, and this whole volume divided
by the number of months and any fraction thereof in business shall
be the monthly average. Said monthly average multiplied by the number
of months and any fraction thereof in business for the current tax
year shall provide the taxable whole volume of business.
(2)
Any business commencing during the period beginning June 1 of the
current tax year and ending 12:00 midnight of the last day of the
current tax year shall be considered as a temporary business for the
first year.
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 actual whole volume of business upon the actual
whole amount of business transacted by him during such tax year.
A.
Every return shall be made upon a form furnished by the Collector
of Taxes. Every person making a return shall certify the correctness
thereof.
B.
Every person subject to the tax imposed by this article who has commenced
his business at least one full fiscal year prior to the beginning
of the tax year shall on or before September 30 of the tax year, file
with the Collector of Taxes a return setting forth his name, his business
and his business address and such other information as may be necessary
in arriving at the actual whole volume of business transacted by him
during the preceding fiscal year, and the amount of the tax due.
C.
Every person subject to the tax imposed by this article who has commenced
his business less than one full fiscal year prior to the beginning
of the tax year, shall on or before September 30 of the tax year,
file with the Collector of Taxes a return setting forth his name,
his business and his business address and such other information as
may be necessary in arriving at the amount of the taxable whole volume
of business and the amount of the tax due.
D.
Every person subject to the tax imposed by this article who commences
business subsequent to the beginning of the tax year, shall, on or
before June 15 of the tax year, file with the Collector of Taxes a
return setting forth his name, his business and his business address
and such other information as may be necessary in arriving at the
taxable whole volume of business for the current tax year, and the
amount of tax due.
E.
Every person subject to the payment of the tax imposed by this article
who engages in a business temporary, seasonal or itinerant by its
nature, during the tax year, shall within 30 days after completing
such business for the tax year, file with the Collector of Taxes a
return setting forth his name, his business and his business address
and such other information as may be necessary in arriving at the
actual whole volume of business transacted by him during such tax
year and 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 Collector
of Taxes.
A.
It shall be the duty of the Collector of Taxes 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 person paying the tax and the date of such receipt.
B.
The Collector of Taxes is hereby charged with the administration
and enforcement of the provisions of this article, and is hereby empowered
to prescribe, adopt and enforce rules and regulations relating to
any matter pertaining to the administration and enforcement of this
article, 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. Before
exercising any power granted by Section 18 of the Local Tax Enabling
Act, Act No. 511 of 1965,[1] it shall be the duty of the Collector of Taxes to afford
any person, copartnership, association or corporation to be affected
thereby, a hearing, after giving at least 10 days' written notice
to such person, copartnership, association or corporation, of intention
to exercise such power, and of the right to such hearing. Any person
aggrieved by any decision of the Collector of Taxes shall have the
right of appeal as provided by law.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
C.
The Collector of Taxes 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 was made,
to ascertain the tax due. Every such taxpayer, or supposed taxpayer,
is hereby directed and required to give to the Collector of Taxes,
or his authorized agent, the means, facilities and opportunity for
such examinations and investigations as are hereby authorized.
The Collector of Taxes shall be designated and appointed from
time to time by resolution of, and shall receive such compensation
for his services and expenses as determined from time to time, by
the Council of the Borough of Whitaker. The Collector of Taxes shall
furnish a bond with corporate surety acceptable to the Council of
the Borough of Whitaker, conditioned upon the faithful performance
of his duties as prescribed by this article. The amount of the bond
shall be set by resolution of the Council.
Any information gained by the Collector of Taxes or any other
officer, official, agent or employee of the Borough 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, and divulgence
of any information so gained is hereby declared to be a violation
of this article, which may be punished by dismissal from office or
employment.
A.
All taxes imposed by this article, together with all penalties imposed
under this article, shall be recoverable by the Borough Solicitor
as other debts are recoverable. Nothing in this section shall be construed
to limit the Borough from recovering delinquent taxes by other means
provided by the Local Tax Collection Act.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
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, in addition,
a penalty of 1% 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 the interest and penalties herein imposed.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any person convicted before any Magisterial District Judge of
violating any of the provisions or requirements of this article or
of failing, neglecting or refusing to pay any tax or penalties imposed
under this article or knowingly making any incomplete, false or fraudulent
return or of attempting to do anything to avoid the payment of the
whole or any part of the tax imposed under this article, shall, upon
conviction in a summary proceeding under the Pennsylvania Rules of
Criminal Procedure, be guilty of a summary offense and shall be punishable
by a fine of not more than $1,000, plus court costs and reasonable
attorneys' fees incurred by the Borough in the enforcement proceedings.
Upon judgment against any person by summary conviction, or by proceedings
by summons on default of the payment of the fine or penalty imposed
and the costs, the defendant may be sentenced and committed to the
Borough correctional facility for a period not exceeding 10 days or
to the county correctional facility for a period not exceeding 30
days. Each day that such violation exists shall constitute a separate
offense, and each section of this article that is violated shall also
constitute a separate offense. In addition to or in lieu of enforcement
under this section, the Borough may enforce this article in equity
in the Court of Common Pleas of Allegheny County.
A.
The provisions of this article shall not apply to nonprofit corporations
or associations organized for religious, charitable or educational
purposes, agencies of the Government of the United States, or of the
Commonwealth of Pennsylvania, or of any person, firm, company or corporation
whose rates and service are fixed and regulated by the Public Utility
Commission.
B.
Nothing contained in this article shall be construed to empower the
Borough of Whitaker to impose and collect the tax hereby imposed,
on any person, or any business, or any portion of any business not
within the taxing power of the Borough of Whitaker under the Constitution
of the United States and the laws and Constitution of the Commonwealth
of Pennsylvania.
