[Ord. 454, 3/21/1960, § 1; as amended by Ord. 723, 12/10/2002, § 1]
1. 
The following words and phrases when used in this Part 3 shall have the meanings ascribed to them in this section, unless the context clearly indicates a different meaning:
BOROUGH
The Borough of Beaver.
BROKER
Merchandising broker, factor or commission merchant, but shall not include any stock broker, bill broker, note broker, exchange broker, real estate broker or agent or pawnbroker.
GOODS, WARES AND MERCHANDISE
Articles which are bought and sold in general trade or commerce. By way of illustration (and not limitation), the term includes products manufactured or packaged elsewhere and acquired for local distribution or sale, but does not include intangibles (such as accounts, chattel paper, choses in action, documents of title, instruments, investment securities, etc.) or the tangible result of a professional service (such as a legal document prepared by an attorney at law, or a medication prepared by a pharmacist pursuant to a physician's prescription, or a drawing prepared by an architect or engineer, or a plan prepared by a surveyor, or an oral prosthetic device prepared by a dentist).
GROSS VOLUME OF BUSINESS
Includes both cash and credit transactions.
LICENSE YEAR
The twelve-month period corresponding to a fiscal year of the Borough.
PERSON
Any individual, partnership, limited partnership, association or corporation.
PLACE OF AMUSEMENT
Any place, indoors or outdoors, where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any amusement, entertainment, exhibition, contest, recreation, including among other places, theaters, opera houses, motion picture houses, amusement parks, studios, arenas, baseball or football parks or fields, skating rinks, circus or carnival tents or grounds, fair grounds, bowling alleys, billiard or pool rooms, shuffle board rooms, nine- or ten-pin alleys, riding academies, golf courses, bathing and swimming places, dance halls, tennis courts, archery, rifle or shotgun ranges and other like places. The term does not include any exhibitions, amusement, performances or contest conducted by a non-profit corporation or association organized for religious, charitable or educational purposes.
RETAIL DEALER OR RETAIL VENDOR
Any person who is a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor.
TAX COLLECTOR
The elected Tax Collector of the Borough, or other person named by Council to collect the tax levied in this Part 3.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive days.
WHOLESALE DEALER OR WHOLESALE VENDOR
Any person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other persons.
2. 
The terms person, wholesale dealer, wholesale vendor, retail dealer and retail vendor shall not include nonprofit corporations or associations organized for religious, charitable or educational purposes, agencies of the government of the United States or of the commonwealth, or any person vending or disposing of articles of his own growth, production or manufacture for shipment or delivery from the place of growth, production or manufacture thereof.
[Ord. 454, 3/21/1960, § 2; as amended by Ord. 636, 12/9/1986, § 3]
Beginning with the year 1987, the Borough imposes an annual mercantile license tax in the manner and at the rate set forth in this Part 3.
[Ord. 454, 3/21/1960, § 3; as amended by Ord. No. 851, 12/14/2021]
Beginning in the year 1960, every person desiring to continue to engage in, or in the future to begin to engage in, the business of wholesale or retail vendor, or dealer in goods, wares and merchandise, and any person conducting a restaurant or other place where food, drink, refreshments are sold, or place of amusement, in the Borough, shall on or before the 15th day of February of each license year, or before commencing business, in any license year, procure a mercantile license for his place of business, or, if more than one, for each of his places of business in the Borough for each license year, in the office of the Tax Collector who shall issue the license upon the payment of a fee as follows: the payment fee for a wholesale or retail license shall be $65; if a business seeks a wholesale and a retail license, the fee shall be $65 total. The license shall be conspicuously posted at the place of business or each of the places of business of every such person at all times.
[Ord. 454, 3/21/1960, § 4; as amended by Ord. 636, 12/9/1986, § 3]
1. 
Every person engaging in any of the following occupations or businesses in the Borough shall pay an annual mercantile license tax for the year 1987, and annually thereafter, at the rate of 1A 1/2 mills on each dollar of the volume of gross business transacted:
A. 
Wholesale vendors or dealers in goods, wares and merchandise.
B. 
Retail vendors or dealers in goods, wares and merchandise, and all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold whether or not the same be incidental to some other business or occupation.
C. 
Wholesale and retail vendors or dealers in goods, wares and merchandise.
D. 
All persons conduction places of amusement.
E. 
Brokers. In the case of brokers, the term "gross business transacted" shall mean "gross commissions earned." However, if a person in addition to acting as a broker, also acts as a vendor or dealer and takes title to and sells goods, wares and merchandise on his own account, he is required to pay a tax on the entire gross receipts from such sales made on his own account.
[1]
Editor's Note: Continued without reenactment by Ord. 832, 12/10/1985, § 2.
[Ord. 454, 3/21/1960, § 5]
1. 
Every person subject to the payment of tax imposed by this Part 3 shall compute his gross volume of business upon the actual gross amount of business transacted by him during the quarter ending March 31, June 30, September 30 and December 31 of each year.
2. 
"Gross volume of business" shall not include the dollar volume of business covering the resale of goods, wares and merchandise taken by a 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.
[Ord. 454, 3/21/1960, § 6]
Every person subject to the payment of the tax imposed by this Part 3 shall, on or before April 30, July 31, October 31 and January 31 of each year, commencing July 31, 1960, file a return upon a form furnished by the Tax Collector setting forth the actual gross amount of business transacted by said person during the respective quarter ending the next previous March 31, June 30, September 30 and December 31.
[Ord. 454, 3/21/1960, § 7]
At the time of filing the return, the person making the return shall pay the amount shown on the return as due to the Tax Collector.
[Ord. 454, 3/21/1960, § 8; as amended by Ord. 465, 4/10/1062, Art. 1]
1. 
It shall be the duty of the Tax Collector to collect and receive the taxes, fines and penalties imposed by this Part 3 for payment over the Treasurer. 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 receipt.
2. 
The Council may prescribe, adopt, promulgate and enforce rules and regulations relating to the matter pertaining to the administration and enforcement of this Part 3, including provisions for the re-examination and correction of returns, and payment alleged or found to be incorrect, or as which an over-payment is claimed, or found to have occurred. Any person aggrieved by any decision of the Council or the Tax Collector shall have the right to appeal to the Court of Common Pleas as in other cases provided.
3. 
The Tax Collector, or any other person designated by Council, is 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 directed and required, to give the Tax Collector, or any other person designated by Council, the means, facilities and opportunity for such examinations and investigations as are authorized by the article.
4. 
The Tax Collector shall, on the first day of each month, submit a written report to the Secretary, which report shall contain the names of the persons who procured a mercantile license during the preceding month.
5. 
The Tax Collector shall, on or before the 15th day of the months of May, August, November and February of each year, commencing May 15, 1962, submit a written report to the Secretary, which report shall contain the names of the persons who filed a mercantile tax return for the preceding quarter, as set forth in § 15-306; the gross amount of business transacted by such person, as set forth in their returns; and the amount of tax due from each person, as figured form the returns, and the amount of tax paid by each person upon the returns.
[Ord. 454, 3/21/1960, § 9; as amended by Ord. 697, 4/13/1999, § 1(a)]
1. 
If for any reason the tax is not paid when due in each quarter, a delinquency penalty at the rate of 1% of the amount of unpaid tax, for each month or fraction of a month during which the tax remains due and unpaid, shall be added thereto and collected.
2. 
If for any reason the tax is not paid when due in each quarter, interest at the rate of 6% a year, payable at the rate of 1/2 of 1% of the amount of the unpaid tax for each month or fraction of a month during which the tax remains due and unpaid, shall be added thereto and collected.
3. 
The Tax Collector may sue for the recovery of taxes due and unpaid under this Part by suit brought before any District Justice or the Court of Common Pleas of Beaver County. Where suit is brought for the recovery of any such tax, the person liable for the tax shall, in addition, be liable for the costs of collection and the penalty and interest imposed in this section.
[Ord. 454, 3/21/1960, § 10; as amended by Ord. 621, 12/14/1983]
Any person, firm or corporation who shall violate any provision of this Part 3 shall, upon conviction thereof, be sentenced to pay a fine of not more than $300 and/or to imprisonment for a term not to exceed 90 days.