[Adopted 12-16-1957 as Ord. No.
2585 and as last reenacted 12-22-1967 by Ord. No. 2789]
[Amended 6-11-1974 by Ord. No. 2919]
A.
BROKER
GROSS VOLUME OF BUSINESS
LICENSE YEAR
PERSON
RETAIL DEALER or RETAIL VENDOR
TEMPORARY, SEASONAL OR ITINERANT BUSINESS
TREASURER
WHOLESALE DEALER or WHOLESALE VENDOR
The Council of the City of Bradford ordains that the
following words and phrases, when used in this article, shall have
the meanings ascribed to them in this section, except where the context
clearly indicates or requires a different meaning:
Any merchandise broker, factor or commission merchant, but
shall not include any stockbroker, bill broker, note broker, exchange
broker, real estate broker or agent or pawnbroker.
Includes both cash and credit transactions.
The period between January 1 and December 31 in any calendar
year.
Any individual, partnership, limited partnership, association
or corporation.
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.
The Treasurer of the City of Bradford.
Any person who sells to dealers in, or vendors of, goods,
wares and merchandise and to no other persons.
B.
The terms "person," "wholesale dealer," "wholesale
vendor," "retail dealer" and "retail vendor" shall not include nonprofit
corporations or associations organized for religious, charitable or
educational purposes, agencies of the 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
or delivery from the place of growth, production or manufacture thereof.
[Amended 6-11-1974 by Ord. No. 2919]
For each and every license year, beginning January
2, 1958, the City hereby imposes an annual mercantile license tax
in the manner and at the rates hereinafter set forth.
[Amended 11-11-1997 by Ord. No. 2585.1; 10-14-2003 by Ord. No. 2585.2]
Beginning January 2, 1958, every person desiring
to continue to engage in, or hereafter to begin to engage in, the
business of 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 City and every broker
shall, on or before the 1st day of January of each license year, prior
to commencing business in any such 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 City from the Treasurer, who shall issue
the same upon the payment of a fee of $25 for a wholesale or a retail
license or a broker's license or for a wholesale and retail license,
if not more than one place of business in the City, for the license
year or, if more than one, for each of his places of business in the
City 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 6-11-1974 by Ord. No. 2919; 12-19-1986 by Ord. No. 2789.1]
Every person engaging in any of the following
occupations or businesses in the City shall pay an annual mercantile
license tax for each license year at the rate set forth:
A.
Wholesale vendors or dealers in goods, wares and merchandise,
at the rate of 1.0 mill on each dollar of 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, at the rate of 1 1/2
mills 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, at the rate of 1/2 mill on each dollar of the
volume of the annual gross wholesale business transacted by him and
1 1/2 mills on each dollar of the volume of the annual gross
retail business transacted by him.
D.
Brokers, at the rate of one mill on each dollar of
the volume of the annual gross business transacted by him. In the
case of brokers, the term "gross business transacted" shall mean "gross
commissions earned."
[Amended 6-11-1974 by Ord. No. 2919]
A.
Every person subject to the payment of the tax hereby
imposed who has commenced his business at least one full year prior
to the beginning of any license year shall compute his annual gross
volume of business for the license year upon the actual gross amount
of business transacted by him during the period beginning January
1 and ending December 31 of the preceding calendar year.
B.
Every person subject to the payment of the tax hereby
imposed who commences his business less than one full year prior to
the beginning of any license year shall compute his annual gross volume
of business for his first license year in such business upon the gross
volume of business transacted by him during the first full month he
engages in business multiplied by nine, and for each license year
thereafter upon the gross volume of business transacted by him during
the first full month he engages in business multiplied by the number
of months he engages in business in such license year.
C.
Every person subject to the payment of the tax hereby
imposed who commences his business subsequent to the beginning of
any license year shall compute his annual gross volume of business
upon the gross volume of business transacted by him during the first
full month of his engaging in business multiplied by the number of
months he engages in business in such license year.
D.
Every person subject to the payment of the tax hereby
imposed who engages in a business temporary, seasonal or itinerant
by its nature shall compute his annual gross volume of business upon
the actual gross amount of business transacted by him during such
license year.
E.
Every person who shall discontinue business during
any license year after having paid the mercantile tax for the entire
year, upon making proper application to the Treasurer, shall be entitled
to receive a refund of a pro rata amount of the tax paid, based upon
the period of time he was not in business during such license year.
[Amended 6-11-1974 by Ord. No. 2919]
A.
Every return shall be made upon a form furnished by
the City Treasurer. Every person making a return shall certify the
correctness thereof by affidavit.
B.
Every person subject to the tax imposed by this article
who has commenced his business at least one full year prior to the
beginning of any license year shall, on or before the 15th day of
May of such license year, file with the Treasurer a returnsetting
forth his name, his business, his business address and such other
information as may be necessary in arriving at the actual gross amount
of business transacted by him during the preceding calendar year,
for the present license year and the amount of tax due.
[Amended 10-14-2003 by Ord. No. 2919.1]
C.
Every person subject to the tax imposed by this article
who has commenced his business less than one full year prior to the
beginning of any license year shall, on or before the 15th day of
April following, file with the Treasurer a return setting forth his
name, his business, business address and such other information as
may be necessary in arriving at the actual gross amount of business
transacted by him during his first full month of business and the
amount of tax due.
D.
Every person subject to the tax imposed by this article
who commences business subsequent to the beginning of any license
year shall, within 30 days from the date of commencing such business,
file a return with the Treasurer setting forth his name, his business
and business address and such information as may be necessary in arriving
at the actual gross amount of business transacted by him during his
first full month of business and the amount of the tax due.
E.
Every person subject to the payment of the tax imposed
by this article who engages in a business temporary, seasonal or itinerant
by its nature shall, within seven days from the day he completes such
business, file a return with the Treasurer setting forth his name,
his business and business address and such information as may be necessary
in arriving at the actual gross amount of business transacted by him
during such period and the amount of the tax due.
At the time of filing the return, the person
making the same shall pay the amount of tax shown as due thereon to
the Treasurer.
A.
It shall be the duty of the City Treasurer to collect
and receive the taxes, fines and penalties imposed by this article.
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 City Treasurer or his/her authorized representative/agent
is hereby charged with the administration and enforcement of the provisions
of this article and is hereby empowered to 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 Treasurer shall have the right to appeal to the Court of Common
Pleas as in other cases provided.
[Amended 11-26-2013 by Ord. No. 2789.3]
C.
The Treasurer or his/her authorized representative/agent
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 Treasurer the means, facilities and opportunity for
such examinations and investigations as are hereby authorized.
[Amended 11-26-2013 by Ord. No. 2789.3]
[Amended 11-28-1972 by Ord. No. 2899; 2-22-1994 by Ord. No. 2585.1]
A.
All taxes imposed by this article, together with the
penalty imposed under this article, shall be recoverable by the City
Solicitor as other debts of like amount are recoverable.
B.
The tax shall be payable at a discount of 2% if paid
on or before May 15; the tax shall be payable at face amount from
May 15 to June 1. A penalty of 5% of the face amount shall be added
after June 1, and an additional penalty of 5% of the face amount shall
be added after October 1. Where the tax has proceeded to the collection
stage, either by certification to the City Solicitor or upon being
sent to the city's collection agency for collection, whichever is
applicable, the person liable therefor shall, in addition, be liable
for all costs of collection, including but not limited to a ten-percent
collection fee when the delinquency is sent to the city's collection
agency, and the penalties herein imposed.
[Amended 6-11-1974 by Ord. No. 2919; 11-26-2013 by Ord. No. 2789.3
Whoever makes any false or untrue statement
on his return or who 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 Treasurer or his/her authorized representative/agent
is requested, and whoever fails or refuses to file a return required
by this article 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 the District Justice, be sentenced to pay a
fine of not more than $100 or to imprisonment for not more than 30
days, or both, for each offense.
[Amended 6-11-1974 by Ord. No. 2919]
A.
Nothing contained in this article shall be construed
to empower the City 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 City under the Constitution of the United
States and the laws and Constitution of the Commonwealth of Pennsylvania.
B.
If the tax or any portion thereof imposed upon any
person under the jurisdiction 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.
