[Adopted 5-25-1959 by Ord. No. 216; amended in its entirety 4-19-1983 by Ord. No. 433]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this part, the meanings hereby indicated:
The moneys received by a vendor in or by reason of all sales
of tangible real or personal property, including cash, credits and
property of any kind or nature, without any deduction therefrom on
account of the cost of the property sold; the cost of materials, labor
or service used; interest, discount or other taxes paid; or other
expenses.
Natural person, firm, association, copartnership or corporation
(except such corporations as are exempt from taxation under an Act
of Assembly).
A vendor who is not classed as a wholesale vendor.
Any person who, from a store or warehouse, lot or other established
place of business, located in the Borough of Sharpsburg, sells tangible
real or personal property previously purchased by him, such property
being in the same state and condition as when purchased by or for
such vendor or, if manufactured by him, being sold from a store or
warehouse apart from the manufactory.
A vendor who sells to other vendors or dealers, wherever
such vendors or dealers shall be located, is not classed as a wholesale
vendor.
The following annual taxes are imposed for general municipal
purposes:
[Amended 5-26-2022 by Ord. No. 22-04]
1.
Every vendor subject to this tax shall, on or before the 15th day
of April of each year, commencing January 1, 1982, file a return under
oath or affirmation with the Tax Collector. Such return shall be on
a form prescribed by the Tax Collector and shall include the gross
receipts of such vendor under this Part 3 during the previous calendar
year, ending on December 31.
2.
Provided that, if any vendor during the preceding year shall have
acquired the assets or business of, or shall have merged with, another
person, the vendor subject to such tax shall be liable for and shall
include in his return the gross receipts of such other person taxable
under this part for the applicable portion of such year.
3.
Provided, further, it shall be presumed that all receipts are a proper
measure of this tax until established otherwise, and the burden of
proving that any payment or consideration received by any person subject
to the tax hereby imposed was not received in or by reason of a sale
made in the Borough shall be upon the person who received such payment
or consideration.
1.
This tax shall be due and payable on or before the same date specified in § 24-303 for the filing of returns as set forth therein, whether a return is filed or whether the return that is filed indicates correctly the amount of the tax due. Upon payment of this tax by any vendor, the Tax Collector shall indicate such payment upon a numbered receipt which shall be kept among the records of the Tax Collector. The stub (or duplicate) of such receipt shall be given to the person paying the tax.
[Amended 5-26-2022 by Ord. No. 22-04]
2.
If any tax imposed under this part shall not be paid when due, a
penalty of 10% of the amount due and unpaid shall be added thereto.
If any return required under this part shall not be filed when due,
the vendor responsible for such return shall, in addition to the tax
due and any penalty for nonpayment of the tax, pay a penalty of 1%
of the amount of unpaid tax for each month or fraction thereof beyond
the date which such return was due, until such return shall have been
filed.
All taxes imposed by this part, together with all penalties
imposed under this part, shall be recoverable by the Municipal Solicitor
as other debts of like amount are recoverable.
Any information gained by the Municipal Treasurer or any other
official or agent of the Borough as a result of any returns, investigations,
hearings or verifications required or authorized by this part shall
be confidential, except for official purposes, and except in accordance
with proper judicial order, or as otherwise provided by law. Any disclosure
of any such information, contrary to the provisions of this section,
shall constitute a violation of this part.
Any person convicted of violating any of the provisions or requirements
of this part or of failing, neglecting or refusing to pay any tax
or penalty imposed under this part; or of 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
part shall be liable to a fine or penalty not exceeding $300 and costs
of prosecution or to undergo imprisonment for a term not to exceed
30 days, provided such fine and/or penalty shall be in addition to
any other penalty imposed for any other section of this part.
This part shall not apply to any person or property as to whom
or which it is beyond the legal power of the municipality to impose
the tax or duties herein provided for.
If any sentence, clause, section or part of this part is for
any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections
or parts of this part. It is hereby declared as the intent of the
Borough Council that this part would have been adopted has such unconstitutional,
illegal or invalid sentence, clause, section or part thereof not been
included herein.
This tax was passed pursuant to the Local Tax Enabling Act of
1965, December 31, P.L. 1257, and its amendments thereto.[1] This tax shall remain in effect from year to year on a
calendar-year basis unless changed by Borough ordinance.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Added 10-21-1986 by Ord.
No. 455]
The Tax Collector or any other person designated by the Borough for that purpose is hereby charged with the enforcement of the provisions of the Mercantile Tax Ordinance (§§ 24-301 to 24-311 this chapter). The Collector is hereby authorized to examine the books, papers, tax returns and records of any taxpayer in order to verify the accuracy of any return made, or if no return is made, to ascertain the amount of tax due by any person under this chapter. Every such taxpayer is hereby directed and required to give to the Tax Collector or such other authorized person the means, facilities and opportunity for such examinations and investigations as are hereby authorized. The Tax Collector is hereby authorized to examine any person under oath concerning any receipts which were, or should have been, included for taxation, and to this end, the Borough Council or its Tax Collector may compel the production of books, papers, records and tax returns and the attendance of all persons before the Council or its Tax Collector or such other person as is authorized, whether as parties or witnesses, whom the Tax Collector believes to have knowledge of such receipts.
