[Ord. No. 198212, 12/--/1982,
§ 1; as amended by Ord. No. 19846, 6/13/1984, § 1; and by Ord.
No. 072199C, 7/21/1999]
As used in this Part, the following terms shall have the meanings
indicated:
Any individual, sole proprietorship, partnership, association,
joint venture, corporation or other entity carrying on or exercising
for gain or profit within the Borough of Wesleyville any occupation,
trade, profession, vocation or commercial activity. Any business with
a gross annual receipt of less than $1,000 is hereby exempted from
the tax imposed by this Part. The term "business" shall not include
any activity conducted by a nonprofit corporation or association organized
for religious, charitable or educational purposes, any home occupation
or temporary, seasonal or itinerant businesses.
Any lawful occupation customarily conducted in a dwelling
by the occupants only as an incidental use; provided, however, that
the conducting of a clinic, hospital, barber shop, beauty parlor,
tearoom, tourist home, animal hospital, insurance office or any similar
use shall not be deemed to be a home occupation.
The calendar year.
Any individual, partnership, association or corporation;
whenever used in any clause prescribing or imposing a penalty, the
term "person," as applied to partnerships and associations, shall
mean the partners or members thereof, and as applied to corporations,
the officers thereof.
Any business that is conducted for less than 60 consecutive
calendar days in any one calendar year.
[Ord. No. 198212, 12/--/1982,
§ 2; as amended by, Ord. No. 01/13/1999, 1/13/1999, §§ 1, 3; and by Ord. No. 072199C, 7/21/1999]
Every person desiring to engage in or to continue to engage
in any business shall on or before the first of January in each license
year, or prior to the first day of commencing business in any such
license year, procure a mercantile license from the Borough of Wesleyville
and pay an annual mercantile license tax for the privilege of engaging
in such business for the license year or pro rata for a fraction of
the license year. The cost of a mercantile license tax in 1999 and
2000 shall be $60. Beginning in the year 2000, and continuing every
year thereafter, the cost of mercantile licenses for the subsequent
year shall be set by resolution of Borough Council at it regular June
meeting. Such licenses shall be issued by the Borough Secretary upon
payment of said tax and shall be conspicuously posted in a place of
business of every such person at all times.
[Ord. No. 198212, 12/--/1982,
§ 3; as amended by Ord. No. 12-13-1989, 12/13/1989]
1.
The Borough Solicitor, Code Enforcement Officer or any other authorized
official may use the legal means, as stated under this Part, for the
recovery of taxes or license fees that are due and unpaid.
[Amended 4/13/2005]
2.
If for any reason any tax of license fee hereby imposed is not paid
when due in each year, interest at the rate of 10% per annum on the
amount of said tax or license fee and an additional penalty of 10%
of the amount of the unpaid tax or license fee shall be added and
collected.
3.
Any person who fails or refuses to procure a mercantile license when
so required under this Part, or fails to pay the tax or license fee
required under this Part, or fails to keep his license conspicuously
posted at his place of business as required herein shall, upon conviction
before any Magisterial District Judge , be sentenced to pay a fine
of not more than $600, and costs, or in default of payment thereof,
shall be subject to imprisonment for a term not to exceed 30 days.
[Ord. No. 198212, 12/--/1982,
§ 4]
It is hereby declared to be the intention of the Council that
the taxes and license fees imposed under this Part shall be in addition
to any and all other taxes and license fees imposed by the Borough
of Wesleyville.
