[Ord. 1591, passed 11-20-1979]
This chapter shall be known and may be cited as the "Mercantile License and Tax Ordinance" or just the "Mercantile License and Tax."
[Editor's Note: Resolution 86-055, passed 7-21-1986, authorized an agreement with the Central Tax Bureau of Pennsylvania, Inc., for collection of mercantile taxes.]
[Ord. 1591, passed 11-20-1979]
This chapter is enacted pursuant to the authority of Act 62 of 1972, known as the Home Rule Charter and Optional Plans Law, and the authority granted in Article II, Section 1, of the Municipal Charter, as amended.
[Ord. 1591, passed 11-20-1979]
As used in this chapter, unless the context clearly indicates a different meaning:
Includes both cash and credit transactions.
The calendar year 1979 and each calendar year thereafter.
The Manager as collector of the mercantile license and tax of the Municipality.
An individual, partnership, limited partnership, association or corporation. The words "person," "wholesale dealer," "wholesale vendor," "retail dealer" and "retail vendor" do not include nonprofit corporations organized for religious, charitable or educational purposes, an association organized for such purposes, an agency of the government of the United States or of the Commonwealth or a person vending or disposing of articles of his or her own growth, production or manufacture.
A 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 an amusement, contest or recreation, including, among other places, theaters, opera houses, motion picture houses, amusement parks, stadiums, arenas, baseball or football parks or fields, skating rinks, circus or carnival tents or grounds, fairgrounds, bowling alleys, billiard or pool 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 an exhibition, amusement, performance or contest conducted by a nonprofit corporation or association organized for religious, charitable or educational purposes.
Does not include such facilities of nonprofit corporations and/or beneficial associations which are deemed or considered to be services under either statutory or case law, or any other such facility which is exempt by law.
A person who is a dealer in or vendor of goods, wares and merchandise who is not a wholesale dealer or vendor.
A business that is conducted at one location for less than 60 consecutive days.
A person who sells to dealers in, or vendors of, goods, wares and merchandise and to no other person.
[Ord. 1591, passed 11-20-1979]
Beginning in the license year 1979, and annually thereafter, the Municipality hereby imposes a mercantile license tax in the manner and at the rates hereinafter set forth.
[Ord. 1591, passed 11-20-1979]
Beginning in the license year 1979, every person desiring to continue to engage in, or hereafter to begin to engage in, the business of a wholesale or retail vendor or dealer in goods, wares and merchandise, and any other person conducting a restaurant or other place where food, drink or refreshments are sold, or place of amusement, whether or not the same is incidental to some other business or occupation, shall, on or before January 15 of each license year or prior to commencing business in such license year, procure a mercantile license for his or her place of business in the Municipality from the Manager as required by law. Such license shall be conspicuously posted at the place of business or each of the places of business of every person at all times. The fee for such license shall be $15 and shall be paid at the time of filing of the license application. A separate license shall be required for each type of business conducted on the same premises.
[Ord. 1591, passed 11-20-1979]
(a)
Every person engaged in any of the following occupations or businesses in the Municipality shall pay an annual mercantile license tax for each license year at the rate set forth:
(1)
Wholesale vendors or dealers in goods, wares and merchandise, at the rate of one mill on each $1 of volume of the annual gross business transacted by such vendor or dealer;
(2)
Retail vendors or dealers in goods, wares and merchandise, all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, whether or not the same are incidental to some other business or occupation, and all persons conducting places of amusement, whether or not the same are incidental to some other business or occupation, at the rate of 1 1/2 mills on each $1 of the volume of the annual gross business transacted by such vendor or dealer; and
(3)
Wholesale and retail vendors or dealers in goods, wares and merchandise, at the rate of one mill on each $1 of the annual gross wholesale business transacted by such vendor or dealer, and 1 1/2 mills on each $1 of the volume of the annual gross retail business transacted by such vendor or dealer.
(b)
No tax shall be levied on the dollar volume of business transacted by wholesale and retail dealers, derived from 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. 1591, passed 11-20-1979]
(a)
Every person subject to the payment of the tax imposed by this chapter who has commenced his or her business at least one year prior to the beginning of the license year shall compute his or her annual gross volume of business upon the actual gross amount of business transacted by him or her during the preceding calendar year.
(b)
Every person subject to the payment of the tax imposed by this chapter who has commenced or who commences his or her business less than one full year prior to the beginning of the license year shall compute his or her annual gross volume of business for such license year upon the gross volume of business transacted by him or her during the first month he or she engaged in business multiplied by 12.
(c)
Every person subject to the payment of the tax imposed by this chapter who commences his or her business after the beginning of the license year shall compute his or her annual gross volume of business for the license year upon the gross volume of business transacted by him or her during the first month of his or her engaging in business multiplied by the number of months remaining in the license year.
(d)
Every person subject to the payment of the tax imposed by this chapter who engaged in a business which is temporary, seasonal or itinerant by its nature shall compute his or her annual gross volume of business upon the actual gross amount of business transacted by him or her during the license year.
(e)
The Manager is hereby authorized to accept payment under protest of the amount of mercantile tax claimed by the Municipality in a case where the taxpayer disputes the validity or amount of the Municipality's claim for the tax. If it is thereafter judicially determined by a court of competent jurisdiction that the Municipality has been overpaid, the amount of the overpayment shall be refunded to the taxpayer. The provisions of this section shall be applicable to cases in which the facts are similar to those in a case litigated in a court of competent jurisdiction.
[Ord. 1591, passed 11-20-1979]
(a)
Every return shall be made upon a form furnished by the Manager. Every person making a return shall certify the correctness thereof by affidavit.
(b)
Every person subject to the tax imposed by this chapter who commenced his or her business at least one full year prior to the beginning of a license year shall, on or before April 15, file with the Manager a return, setting forth his or her name, his or her business and business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the preceding calendar year, and the amount of the tax due.
(c)
Every person subject to the tax imposed by this chapter who has commenced his or her business less than one full year prior to the beginning of a license year shall, on or before April 15 of the current license year, file with the Manager a return setting forth his or her name, his or her business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the first month of business, and the amount of the tax due.
(d)
Every person subject to the tax imposed by this chapter who commences business subsequent to the beginning of a license year shall, within 40 days from the day of commencing such business, file a return with the Manager setting forth his or her name, his or her business and business address and such information as may be necessary in arriving at the actual gross amount of business transacted by him or her during his or her first month of business, and the amount of tax due.
(e)
Every person subject to the payment of the tax imposed by this chapter who engages in a business which is temporary, seasonal or itinerant by its nature shall, within seven days from the day he or she completes such business, file a return with the Manager setting forth his or her name, his or her business address and such information as may be necessary in arriving at the actual gross amount of business transacted by him or her during such period, and the amount of tax due.
[Ord. 1591, passed 11-20-1979]
At the time of filing the return, the person making the same shall pay the amount of the tax shown as due thereon to the Manager.
[Ord. 1591, passed 11-20-1979]
(a)
It shall be the duty of the Manager to collect and receive the taxes, fines and penalties imposed by this chapter. It shall also be his or her duty to keep a record showing the amount received by him or her from each person paying the tax and the date of each receipt.
(b)
The Manager is hereby charged with the administration and enforcement of this chapter and is hereby authorized to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provisions for the re-examination 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. Any person aggrieved by a decision of the Manager shall have the right to appeal to the Court of Common Pleas or courts of competent jurisdiction as in other cases provided.
(c)
The Manager is hereby authorized to examine the books, papers and records of a taxpayer or supposed taxpayer, in order to verify the accuracy of a 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 Manager the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
(d)
The Manager is further authorized to delegate any of his or her authority herein established or contained to other employees of the Municipality, or to accountants, auditors or collectors retained by the Municipality, for the purpose of assisting in the administration of this chapter, the enforcement and collection of the taxes imposed hereunder and the auditing of the accounts of the taxpayers and persons licensed hereunder.
(e)
The Manager shall not receive any additional compensation for acting as such under this chapter, but all expenses for the administration of this chapter, the enforcement and collection of the taxes imposed hereunder and the auditing of accounts shall be borne by the Municipality.
[Ord. 1591, passed 11-20-1979]
Any information gained by the Manager or any other officer, official, agent or employee of the Municipality, as a result of a return, investigation, hearing or verification required or authorized by this chapter, 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 chapter which may be punished by dismissal from office or employment, in addition to the penalty provided in § 884.99.
[Ord. 1591, passed 11-20-1979; Res. 91-021, passed 3-4-1991]
(a)
The Manager may sue for the recovery of taxes due and unpaid under this chapter and may enter such suit in the name of the Municipality.
(b)
If for any reason the tax is not paid when due in each year, interest at the rate of 6% per year, and an additional surcharge of 1/2 of 1% of 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 cost of collection and the interest, legal fees and surcharges herein imposed.
(c)
Council hereby authorizes the Municipal Attorney's office to utilize assumpsit lawsuits for the collection of delinquent mercantile taxes when such suits are deemed appropriate.
[Ord. 1591, passed 11-20-1979]
Every person who ceases to carry on a business during a tax year after having paid the mercantile tax for the entire year shall, upon proper application to the collector, be entitled to receive a refund of the pro rata amount of the tax paid based upon the period of time he or she was not in business during any tax year. If a person ceases to carry on a business during a tax year before payment of his or her tax becomes due for such tax year, he or she shall be permitted to apportion his or her tax for such tax year and pay an amount to be computed by multiplying his or her gross receipts for the preceding full calendar year by a fraction whose numerator shall be the number of months such person was in business during the tax year and whose denominator shall be 12.
[Ord. 1591, passed 11-20-1979]
Nothing contained in this chapter shall be construed to authorize the Municipality to levy and collect the taxes hereby imposed on a person, business or portion of a business not within the taxing power of the Municipality under the Constitution of the United States and the laws and Constitution of the Commonwealth.
[Ord. 1591, passed 11-20-1979]
This chapter and the tax levied hereunder shall continue in full force and effect for the license year 1979 and each license year thereafter without annual re-enactment. All dates referred to herein shall be applicable to each succeeding year.
[Ord. 1591, passed 11-20-1979]
The provisions of this chapter shall become effective January 1, 1979.
[Ord. 1591, passed 11-20-1979]
No person shall do any of the following:
(a)
Make any false or untrue statement on his or her return;
(b)
Refuse to permit inspection of the books, records or accounts of any business in his or her custody when the right to make such inspection by the Manager is requested;
(c)
Fail or refuse to file a return required by this chapter or refuse to pay an amount due under such return; or
(d)
Fail or refuse to procure a mercantile license when required under this chapter or fail to keep such license conspicuously posted at his or her place of business.
[Ord. 1591, passed 11-20-1979]
The penalty imposed in § 202.99 shall be in addition to any other penalty or surcharge imposed under this chapter. A violator shall also be required to pay the amount of any tax withheld, together with any interest as is otherwise provided for in this chapter. Where the taxpayer is a firm or association, the fine or penalty may be imposed upon any of the partners or members thereof, and in the case of corporations, upon any of the officers thereof.
[1]
Editor's Note: See § 202.99 for general Code penalty if no specific penalty is provided.