[Adopted 11-10-1966 by Ord. No. 105]
A.
BOROUGH SECRETARY
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER or RETAIL VENDOR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
WHOLESALE DEALER or WHOLESALE VENDOR
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:
The Borough Secretary of the Borough of Economy.
The whole volume of business and shall include both cash
and credit transactions.
The twelve-month period corresponding to the fiscal year
of the Borough.
Any individual, partnership, limited partnership, association
or corporation. The singular shall include the plural, and the masculine
shall include the feminine and neuter.
Any person who is a dealer in or vendor of goods, wares and
merchandise who is not a wholesale dealer or vendor.
Any business that is conducted at one location for less than
60 consecutive calendar days.
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.
