For the purposes of this article, the following
definitions shall apply, unless the context clearly indicates otherwise:
LIQUOR
Any alcoholic, spirituous, vinous, fermented or other alcoholic
beverage, or combination of liquors and mixed liquor a part of which
is spirituous, vinous, fermented or otherwise alcoholic, including
all drinks or drinkable liquids, preparations or mixtures, and reused,
recovered or redistilled denatured alcohol usable or taxable for beverage
purposes which contain more than 1/2 of 1% of alcohol by volume, except
pure ethyl alcohol and malt or brewed beverages.
MALT OR BREWED BEVERAGES
Any beer, lager beer, ale, porter or similar fermented malt
beverage containing 1/2 of 1% or more of alcohol by volume, by whatever
name such beverage may be called, and shall mean alcoholic cider.
PERSON
Any individual, limited partnership, partnership, limited-liability
company, association or corporation. Whenever used in a clause prescribing
or imposing a fine or imprisonment or both, the term "person" as applied
to "limited partnership" or "partnership" shall mean the partners
thereof, as applied to "limited-liability company" and "association"
shall mean the members thereof, as applied to "corporation," the officers
thereof, except that, as to incorporated clubs, the term "person"
shall mean such individual or individuals who, under the bylaws of
such clubs, shall have jurisdiction over the possession and sale of
liquor therein.
PURCHASER
A person who acquires liquor or malt and brewed beverages
through sale at retail.
SALE AT RETAIL
Any transfer at retail for a consideration in any manner
or by any means whatsoever of liquor and malt and brewed beverages,
but the term shall not include any transaction which is subject to
tax by the Commonwealth of Pennsylvania under the Tax Act of 1963
for Education or Article II of the Tax Reform Code of 1971.
TAX YEAR
The year commencing January first of the calendar year and
ending December 31 of the calendar year.
VENDOR
Any person maintaining a place of business in the County
of Allegheny and licensed by the Commonwealth of Pennsylvania to sell
or dispense liquor or malt and brewed beverages, the sale of which
is subject to the tax authorized by this article, but not including
an employee who in the ordinary scope of employment renders services
to his employer in exchange for wages or salaries.
[Amended 12-2-2008 by Ord. No. 28-08]
A tax is hereby imposed upon the sale at retail
in the County of liquor and malt and brewed beverages, which are sold
or dispensed during Tax Year 2008, or any part thereof, and for each
tax year thereafter, by any person licensed by the Commonwealth of
Pennsylvania to sell or dispense liquor or malt or brewed beverages.
The tax shall be levied at the rate of 7% of the sale price of each
beverage meeting the definition of "liquor" or "malt or brewed beverages"
contained within this article.
Each vendor shall file returns with and remit
payments to the Tax Collector on a monthly basis and in accordance
with such rules and regulations promulgated in furtherance of this
article. Forms for the return shall be provided by the Tax Collector.
The failure of any vendor to procure or receive any report form shall
not excuse him from making a return and paying the taxes collected.
The Tax Collector shall provide a method of
appeal from any assessments by the Tax Collector. The methods and
procedure for review and appeals shall be the same as those governing
reviews and appeals with respect to other local taxes.
In addition to any other remedy provided by
law or in equity:
A. Any person who willfully fails or refuses to appear
before the Tax Collector or Controller in person with his or her books,
records or accounts for examination when required by the Tax Collector
or Controller to do so; or to permit inspection of the books, records
or accounts in his custody or control when required by the Tax Collector
or Controller; or who willfully makes any false or untrue statement
on his or her return; or who willfully fails or refuses to file a
return required by this article or to collect and pay over to the
Tax Collector any tax imposed herein shall be liable to pay a fine
of $300.
B. Any person who, on more than one occasion, fails to
keep or make any record, return or report required by this article,
or keeps or makes any false or fraudulent record, return or report,
or who shall refuse the Tax Collector, County Controller or other
duly authorized representative of the Tax Collector or Controller
to examine his or her books and records in order to verify the accuracy
of his payment of the tax authorized by this article, shall be guilty
of a separate offense of repeat violation, and for each such repeat
violation shall be subject to a fine of not more than $300, or imprisonment
for not more than 90 days, or both. A person shall be guilty of a
repeat violation regardless whether the second or subsequent violation
occurs before or after a judicial finding of a first or previous violation.
Each violation, after the first, shall constitute a separate repeat
violation offense.
C. Any person who fails to pay the taxes collected on
or before the last date prescribed for payment shall be liable to
pay a penalty of 1% per month or fraction thereof on such tax from
the time the tax became due and interest at the rate of 1/2 of 1%
per month or fraction thereof. The penalties and interest provided
for in this article shall be added to the tax assessed and collected
at the same time, in the same manner, and as a part of the tax.
D. The penalty and interest on unpaid taxes imposed by
this section shall be paid to the County of Allegheny.