[Adopted 11-10-1966 by Ord. No. 105]
A. 
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, unless the context clearly indicates a different meaning:
BOROUGH SECRETARY
The Borough Secretary of the Borough of Economy.
GROSS VOLUME OF BUSINESS
The whole volume of business and shall include both cash and credit transactions.
LICENSE YEAR
The twelve-month period corresponding to the fiscal year of the Borough.
PERSON
Any individual, partnership, limited partnership, association or corporation. The singular shall include the plural, and the masculine shall include the feminine and neuter.
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.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
Any business that is conducted at one location for less than 60 consecutive calendar 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.
B. 
The terms "persons," "wholesale dealer," "wholesale vendor," "retail dealer" and "retail vendor" shall not include nonprofit corporations or associations organized for religious, charitable or educational or associations organized for 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 of delivery from the place of growth, production or manufacture thereof.
[Amended 2-10-1987 by Ord. No. 274]
The Borough hereby levies a mercantile license tax in the manner and at the rate hereinafter set forth.
[Amended 2-10-1987 by Ord. No. 274]
Every person desiring to continue to conduct or engage in or hereafter to begin to conduct or engage in a business as a wholesale or retail vendor or dealer in goods, wares and merchandise, and any person conducting a restaurant or other place where food, drink or refreshments are sold in the Borough, shall on or before the first day of January or prior to commencing business in said 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 from the Borough Secretary, who shall issue the same upon the payment of a fee of $2 for a wholesale or a retail license and $4 for a wholesale and a retail 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. Such license shall be conspicuously posted at the place of business or each of the places of business of every such person at all times.
[Amended 2-10-1987 by Ord. No. 274]
Every person engaging in or conducting any of the following businesses or occupations in the Borough of Economy shall pay a mercantile license tax at the rate set forth:
A. 
Wholesale vendors or dealers in goods, wares and merchandise shall pay a tax on the privilege of engaging in or conducting said business at the rate of one-half (1/2) mill [five ten-thousandths (0.0005)] on each dollar of the volume of the annual gross business transacted by him.
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 shall pay a tax on the privilege of engaging in or conducting said business at the rate of three-fourths (3/4) mill [seventy-five ten-thousandths (0.00075)] on each dollar of the volume of the annual gross business transacted by him.
C. 
Wholesale and retail vendors or dealers in goods, wares and merchandise shall pay a tax on the privilege of engaging in or conducting said business at the rate of one-half (1/2) mill [five ten-thousandths (0.0005)] on each dollar of the volume of the annual gross wholesale business transacted by him, and three-fourths (3/4) mill [seventy-five ten-thousandths (0.00075)] on each dollar of the volume of the annual gross retail business transacted by him.
D. 
No such tax shall be levied on the dollar volume of business transacted by wholesale and/or retail dealers 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.
Every person subject to the payment of the tax hereby imposed shall compute his gross volume of business upon the actual amount of business transacted by him during the quarter ending March 31, June 30, September 30 and December 31.
[Amended 3-11-1986 by Ord. No. 265; 2-10-1987 by Ord. No. 274]
Every person subject to payment of the tax hereby imposed shall on or before the 30th day of April, 1967, 30th day of July, 1967, 30th day of October, 1967 and January 31, 1968, file a return upon a form furnished by the Borough Secretary setting forth the actual gross amount of business transacted by him during the respective quarter ending the next previous March 31, June 30, September 30 and December 31. By April 15 of each year the person subject to payment of the tax shall furnish an attested and true copy of such portion of the United States Federal Income Tax return as will substantiate the gross income for the entire previous calendar 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 Borough Secretary.
A. 
It shall be the duty of the Borough Secretary to collect and receive the taxes, fines and penalties imposed by this article for payment over to the Borough 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 such receipt.
B. 
The Borough Council may prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the reexamination 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 any decision of the Borough Council shall have the right to appeal to the Court of Common Pleas as in other cases provided.
C. 
The Borough Secretary or any other person designated by Borough Council is hereby 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 hereby directed and required to give to the Borough Secretary, or any other person designated by Borough Council, the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
A. 
The Borough Secretary may sue for the recovery of taxes due and unpaid under this article.
B. 
If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax and the additional penalty 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 costs of collection and the interest and penalties imposed herein.
[Amended 2-10-1987 by Ord. No. 274]
Whoever fails, neglects or refuses to file a return or whoever makes any false or untrue statement of his return or whoever 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 Borough Secretary, or any person designated by Borough Council, is requested, 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 required herein shall, upon conviction before any District Justice, be sentenced to pay a fine of not more than $300, plus costs of prosecution, for each offense and, in default of payment of said fine, to be imprisoned in the Beaver County Jail for a period not exceeding 90 days for each offense.
A. 
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 of and Constitution of the Commonwealth of Pennsylvania.
B. 
If the tax, or any portion thereof, imposed upon any person under the provisions of this article shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania, the decision of the court shall not affect or impair the right to impose the taxes or the validity of the taxes so imposed upon other persons as herein provided.