[Adopted 12-16-1957 by Ord. No. 2585; amended in its entirety 12-22-1967 by Ord. No. 2789]
[Amended 6-11-1974 by Ord. No. 2919]
A. 
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:
BROKER
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.
GROSS VOLUME OF BUSINESS
Includes both cash and credit transactions.
LICENSE YEAR
The period between January 1 and December 31 in any calendar year.
PERSON
Any individual, partnership, limited partnership, association or corporation.
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.
TREASURER
The Treasurer of the City of Bradford.
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 "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 first 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 return setting 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 10% 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; at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
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 commits a summary offense and, upon conviction, shall be sentenced to pay a fine of not more than $1,000 or to imprisonment for not more than 90 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.
C. 
This article is enacted under the authority of the Local Tax Enabling Act of 1965 and its amendments and supplements.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.