As used in this article, the following terms shall have the
meanings indicated:
GROSS VOLUME OF BUSINESS
Includes both cash and credit transactions.
A.
GROSS VOLUME OF BUSINESSShall not include the dollar volume of business 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.
B.
GROSS VOLUME OF BUSINESSShall not include the dollar value of business attributable to sales taxes and excise taxes, including liquid fuels taxes, the amounts of which are shown in the sale price of any article and which are in fact paid by the dealer or manufacturer of the article to the Commonwealth of Pennsylvania or the United States of America.
LICENSE YEAR
That period of time beginning January 1, 1984, and ending
December 31 of each year.
MERCANTILE TAX COLLECTOR
The Mercantile Tax Collector shall be the person or agency
properly appointed by resolution of Borough Council to collect the
tax imposed by this article.
PERSON
Any individual, partnership, limited partnership, association
or corporation.
PERSON, WHOLESALE DEALER, WHOLESALE VENDOR, RETAIL DEALER AND
RETAIL VENDOR
Shall not include nonprofit corporations organized for religious,
charitable or educational purposes, any association organized for
such purposes, clubs, agencies of the Government of the United States
or of the Commonwealth of Pennsylvania 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.
The Borough of Larksville hereby imposes an annual mercantile
license tax in the manner and at the rates hereinafter set forth.
Beginning on the first day of January each year and for the
balance of the calendar year, every person desiring to continue to
engage in, or hereafter to begin to engage in, the business of wholesale
or retail vendor or dealer in goods, wares or merchandise, and any
person conducting a restaurant or other place where food, drink or
refreshments are sold, whether or not the same is incidental to some
other business or occupation, shall, on or before the first day of
January each 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
of Larksville, from the Mercantile Tax Collector as required by law.
Such license shall be conspicuously posted at the place of business
of every person at all times.
Every person engaged in any of the following occupations or
business in the Borough of Larksville shall pay an annual mercantile
license tax, for the calendar year, at the rates herein set forth:
A. Wholesale vendors or dealers in goods, wares and merchandise: at
the rate of one mill on each dollar of the volume of the annual gross
business transacted by him, or at the rate of $1 per $1,000 of gross
volume of business.
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: at the rate of 1 1/2 mills on
each dollar of the volume of the annual gross business transacted
by him, or at the rate of $1.50 per $1,000 of gross volume of business.
C. Wholesale and retail vendors or dealers in goods, wares and merchandise:
at the rate of one mill on each dollar of the volume of the annual
gross wholesale business transacted by him and 1 1/2 mills on
each dollar of the volume of the annual gross retail business transacted
by him.
D. Each person engaged in a business, temporary, seasonal or itinerant
by its nature: at the rate of 1 1/2 mills on each dollar of the
gross volume of business, as that term is herein defined, transacted
within the territorial limits of the Borough during each license year.
At the time of filing the return, the person making the same
shall pay the amount of tax shown as due thereon to the Mercantile
Tax Collector.
Any information gained by the Mercantile Tax Collector, 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.
Whoever makes any false or untrue statements on his return or
who refuses to permit inspection of the books, records or accounts
of any business in his custody or control, when the right to make
such inspection by the Mercantile Tax Collector is requested, and
whoever fails or refuses to file a return required by this article
and whoever fails or refuses to procure a mercantile license when
so required under this article or fails to keep his license conspicuously
posted at his place of business as herein required shall, upon conviction,
be sentenced to pay a fine of not more than $300 or be imprisoned
in the Luzerne County Jail for a period not exceeding 30 days, or
both.
Nothing contained in this article shall be construed to empower
the Borough to levy and collect the taxes hereby imposed on any person
or any business, or any portion of any business, not within the taxing
power of the Borough under the Constitution of the United States and
the laws and Constitution of the Commonwealth of Pennsylvania.