[Adopted 8-9-1977 by Ord. No. 5-77
as Part 3, Art. 373 of the 1977 Code]
A.
CITY
GROSS VOLUME OF BUSINESS
PERSON
RETAIL DEALER or RETAIL VENDOR
SPECIAL TAX COLLECTOR
TAX YEAR
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 City of New Kensington.
Includes both cash and credit transactions. No such tax shall
be levied on the dollar volume of business transacted by wholesale
and 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.
Any individual, partnership, limited partnership, association
or corporation, except such as are exempt from such taxation under
the Act 481 of June 25, 1947 (P.L. 1145), as amended.
[1]Any person who is a dealer in or vendor of goods, wares and
merchandise and who is not a wholesale dealer or vendor.
The collector of this tax for the city.
The twelve-month period beginning January 1.
[2]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 "person," "wholesale dealer," "wholesale
vendor," "retail dealer" and "retail vendor" do not include nonprofit
corporations organized for religious, charitable or educational purposes,
any association organized for such purposes, agencies of the government
of the United States or of the commonwealth 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.
C.
The singular shall include the plural, and the masculine
shall include the feminine and the neuter.
For the tax year beginning January 1, the city
hereby imposes an annual mercantile tax in the manner and rates hereinafter
set forth.
Beginning January 1, 1967, 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 shall, on or before January
1, 1967, or prior to commencing business in any such year, procure
a mercantile certificate of registration for his place of business
or, if more than one, for each of his places of business in the city
from the Special Tax Collector as herein required. Such certificate
shall be conspicuously posted at the place of business or each of
the places of business of every person at all times and shall be furnished
by the city without charge.
Every person engaging in any of the following
occupations or businesses in the city shall pay an annual mercantile
tax for the tax year beginning January 1, 1967, and annually thereafter
at the rate set forth:
A.
Wholesale vendors or dealers in goods, wares and merchandise:
at the rate of one mill 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, whether or not the same
is incidental to some other business or occupation: at the rate of
one and one-half (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 one mill on each dollar of the
volume of the annual gross wholesale business transacted by him and
one and one-half (1 1/2) mills on each dollar of the volume of the
annual gross retail business transacted by him.
Every person subject to the payment of tax hereby
imposed by this article shall, on or before April 15 of each year,
make and file with the duly designated Special Tax Collector an estimate
of annual gross volume of business to be transacted by him during
that calendar year and subject to the tax, together with such other
pertinent information as the duly designated Special Tax Collector
may require. A person making the return shall, at the time of filing
thereof, pay to the duly designated Special Tax Collector the estimated
amount of tax shown as due thereon; provided, however, that the taxpayer
shall have the right to pay the estimated tax, or the balance of the
estimated tax as shown on the return, in four quarterly installments,
the first installment thereof at the time of the filing of the return
on or before April 15 and the other installments thereof on or before
June 15, September 15 and January 15, respectively, thereafter.
A.
Every final return shall be made upon a form furnished
by the Special Tax Collector. Every person making a return shall certify
the correctness thereof by affidavit or affirmation.
B.
On or before April 15 of each succeeding year, every
person subject to the tax imposed by this article shall file a complete
return of his gross volume of business transacted by him during the
preceding tax year and the amount of tax due and also setting forth
his name, his business and business address and such other information
as may be deemed necessary by the Special Tax Collector. If the person
has overpaid his tax, a refund shall be made to the person by the
Special Tax Collector within 30 days from the time of filing the final
return, or, if the person has underpaid, the balance due shall be
payable at the time of filing the final return.
A.
It shall be the duty of the Special Tax Collector
to collect and receive the taxes, fines and penalties imposed by this
article and pay the same over to the City Treasurer monthly for the
use of the city. 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 Special Tax Collector 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 Special Tax Collector
shall have the right to appeal to a court or courts of competent jurisdiction
as in other cases provided.
C.
The Special Tax Collector 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
Special Tax Collector the means, facilities and opportunity for such
examinations and investigations as are hereby authorized.
Any information gained by the Special Tax Collector
or any other officer, official, agent or employee of the city as a
result of any returns, investigations, hearings or verifications required
or authorized by this article shall be confidential except in accordance
with proper judicial order or as otherwise provided by law, and divulgence
of any information so gained is hereby declared to be a violation
of this section, which may be punished by dismissal from office or
employment.
A.
The Special Tax Collector may sue for the recovery
of taxes due and unpaid under this article in the name of the city.
B.
If for any reason the tax is not paid when due in
each tax year, interest at the rate of 6% per annum on the amount
of tax and an 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
herein imposed.
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.
B.
If the tax or any portion thereof imposed upon any
person under the provisions of this article is held by any court of
competent jurisdiction to be in violation of the Constitution of the
United States or of the commonwealth, 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.
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 Special Tax Collector is requested
and any person who fails or refuses to procure a mercantile certificate
of registration when so required under this article or fails to keep
his certificate of registration conspicuously posted at his place
of business as required herein shall be fined not more than $600 for
each offense and, in default of payment, shall be imprisoned not more
than 90 days for each offense.
