(24, $301)  (24, $301)  Part 3 Mercantile License Tax  Part 5301, shall have Definitions. the  The following vords and phrases when used in this  context clearly indicates meanings a different ascribed to them in this $301 unless the  meaning:  GROSS VOLIME OF BUSINESS : both cash and credit ending midnight, December 31, 1975, year beginning January 1, 1975, and PERSON - any individual, partnership, association or PLACE OF AMUSEMENT - any place indoors general public or a limited or selected or outdoors where the payment of an established price, .atcend or number thereof may upon contest, recreation, including among other engage in any amusement, houees, motion picture houses, amusement places, theaters, opera rooms, nine or ten pin alleys, grounds, riding bowling alleys, billiard or pool and swimming plaçes, dance halls, tennis academies, golf courses, bathing exhibition, amusement, performances The term does not include any non-profit corporation or association or contest conducted by a  LIÇENSE YEAR - the calendar  transactions,  and each calendar year thereafter.  corporation.  baseball or football parks or fields, val tents or grounds, fair shotgun ranges and other like places. table or educational purposes, RETAIL DEALER or RETAIL VENDOR - vendor of goods, wares and merchandise any who  parks, stadiums, arenas, skating rinks, circus or carni- courts, archery, rifle or organized for religious, chari- who is a dealer or is not a wholesale dealer  person  or vendor. Borough Council. days, persons.  TAX COLLECTOR - a person duly authorized by resolution TEMPORARY, SEASONAL or ITINERANT BUSINESS - conducted at one (1) location for less than any business, that is WHOLESALE DEALER or WHOLESALE VENDOR - dealers in, or vendors of goods, wares and any person, who sells to The cerms "person," "wholesale dealer," dealer," and "retail vendor" shall not include "wholesale vendor," "retail organized for religious, charitable or educational non-profit corporations tion organized for such purposes; agencies of the purposes; any associa- shipment or delivery from the place of production or mamufacture for  of the  Bixty (60) consecutive merchandise and to no other  States or of the Commonwealth of disposing of articles of his own Pennsylvania; growth, (Ord. 722. 9/18/1974, 51)  Govermment of the United or any person vending or growth, production or menufacture  thereof.  $302. Levy and Collection of Tax. For the license annually Chereafter the Borough hereby imposes an annual mercantile year 1975 and  license  305 -    (24, $302, cont'd) 9/18/1974, $2)  (24, 5302, cont'd)  tax in the manner and at the retes hereinafter Bet forth. $303. Licenses. Beginning in the license food, drink or refreshments are sold, or place of places of business in the Borough, from law; such license shall be each of the places of business conspicuously of 9/18/1974, $3)  (Ord. 722,  desiring to continue to engage in, or hereafter to year 1975, every person business of wholesale or retail vendor, or dealer begin to engage in the merchandise, and any person conducting a restaurant in goods, wares and the same be incidental to some other business amusement, whether or not before the 15th day of Jamary of each liçense or occupation, shal1 on or license for his place of business, or if more than year, procure a mercantile  or other place where oe (1), for each of his the Tax Collector as required by posted at the place of business or every person at all times. (Ord. 722,  following $304. Imposition and Rate of Tax. Every person engaged  occupations or businesses in the mercantile license tax for each license A. Wholesale vendors or deaiers in gross business transacted by him. B. Retail vendors or dealers in goods, all persons engaged in conducting  in any of the  Borough shall pay an annual year at the rate set forth:  at. the rate of one (1) mill on each dollar goods, of the wares and merchandise, food, drink or refreshments are sold, restaurants or other places where incidental to some other business or whether or not the same be conducting places of amusement, whether or occupation, not the and all persons (14) mills on each dollar of the volume of rate of one and one-half transacted by him; provided, however, that the annual gross business merchandise, at the rate of one (1) mill on each goods, wares and mills on each dollar of the volume of by him, and one and one-half (1:)  volume of the annual wares and merchandise, same be incidental this tax shall not be dollar of the annual  to some other business or occupation, at the imposed an admissions to motion picture gross wholesale bueiness transacted  theaters.  C. Wholesale and retail vendors or dealers in  transacted by him. (Ord. 722, 9/18/1974, 54)  the annual gross retail business  $305. Computation of Volume of Business. has commenced 1. Every person subject to the payment of the tax  his business at least one  hereby imposed who  the license year shall compute his anmual (1) year prior to the beginning of actual gross amount of business transacted gross volume of business- upon the  calendar year.  by him during the preceding tax hereby imposed who less than one (1) full year engaged in business multiplied  has 2. Every person subject to the payment of the commençed or who commences his business prior to the beginning of the license  volume of business for such license year shall compute his annual gross transacted by him during the first month year he upon the gross volume of business  by twelve (12).  306    (24, $305(3))  (24, $305(3))  3. Every person subject to the commences his business subsequent to payment the of his engaging in business multiplied in business in such license 4. Every person subject to the payment of the engaged in a business temporary, seasonal 5. The Tax Collector is hereby authorized to protest of the amount of mercantile LAX elaimed where the taxpayer disputes the the overpayment shall be refunded to (Ord. 722, 9/18/1974, $5) $306. Returns. thereof by affidavit.  of  the tax hereby imposed who by him during the first month by the number of months he  shall compute his annual gross volume of beginning of the license year, upon the gross volume of business transacted business for such license year  year.  engaged  tax hereby imposed who accept payment under by the Borough in any case has been overpaid, the amount of  compute his annual 8ross volume of business or itinerant by its nature, shall business transacted by him during the license upon the actual gross amount of claim for tax. If 1t is thereafter validity or the amount of the Borough's competent jurisdiction that the Borough judicially determined by a court of $305 shall be applicable to cases in the which taxpayer. The provisions of this in a case litigated in a court of competent the facts are similar to those  year.  jurisdiction.  1. Every return shall be made his 2. Every person subject zo the tax  a  Collector. Every person making a return upon form furnished by the Tax business at least one (1) full imposed by this Part who commenced license year shall on or before the 15th year prior to the begimning of any Collector a return, setting forth his day of April file with the Tax address, and such other information as name, his business and business calendar year, and the amount of the transacted tax due. by him during the preceding of any license year shall on or before (1) the full 15th year prior to the beginning his business, business address, and such a return setring forth his name, necessary in arriving at the actual gross amount other information as may be  shall certify the correctness  actual gross amount of. business 3. Every person subject to the tax commenced his business less than one license year file with the Tax Collector him during the first month of business business Every person subject to the tax imposed by this subsequent to the beginning of license (40) days from the day of commencement of any  may be necessary in arriving at the imposed by this Part who has day of April of the current of business transacted by Part who commences year shall within forty  4.  and the amount of the tax due.  the Tax Collector setting forth his such business file a return with address, and such information as may be name, his business and business gross amount of business transacted necessary in arriving at the actual business and the amount of the tax due. by him during the first month of who engages in a business temporary, payment the tax imposed by this nature, shall within seven (7) days from seasonal or itinerant by its ness file a return with the Tax Collector the date he completes such busi- business address, and such Information as seteing forth his name, his  Part 5. Every person aubject' to the  of  may be necessary in arriving at  307    (24, $306(5), cont'd) and the amount of tax due, (Ord. 722, 9/18/1974, $6)  (24, $306(5), cont'd) by him during such period  the actual gross amount of business transacted  $307. Payment. At the time of filing the Collector. (Ord. 722, 9/18/1974, $7) $308. Powers and Duties of Tax Collector. 1. It shall be the duty of the Tax Collector the tases, fines and penalties imposed by this paying the tax and the dare of each receipt. 2. The Tax Collector is. hereby charged with  the same shall pay the amount of the tax shown return, the person making  as due thereon to the Tax  to colLect and receive by him from each person  duty to keep a record showing the amount received Part; it shall also be the enforcement of the provisions of this Part, and is the Administration and prescribe, adopt, promulgate and enforce rules and hereby empowered to any matter pertaining to the administration and enforcement regulations relating to including provisione for the re-examination and correction of of this Part, claimed, or found to be incorrect, or as to which which an overpayment is of the Tax Collector shall have the Any person aggrieved by any decision competent jurisdiction as in other right to appeal to a court or courts of the accuracy of any return made, or, if no return taxpayer, in order to verify and required to give to the Tax Collector supposed the taxpayer, is hereby directed authority herein established or contained to other delegate any of his or zo accountants or auditors retained by the employees of the Borough aseisting in the administration of this Part Borough for the purpose of collection of the taxes imposed hereunder and and of the enforcement and accounts of the taxpayers and persons licensed hereunder. the auditing of the 5. The Tax Collector shal1 not receive any additional- for acting. as such under the provisions of this Part, but all compensation the administration of this Part, the enforcement and taxes imposed hereunder, and for the auditing of accounts collection of the  payments alleged or found to be incorrect, or as to claimed, or. found to have ocaurred.  returns, and an overpayment is examine the bookB, WRS made, to ascertain means, tacilicies and oppor-  cases provided.  3. The Tax Collector 1s hereby authorized to papers and records of any taxpayer or supposed the taz due. Every such taxpayer, or tuuity for such examinations and  investigations as are hereby authorized,  4. The Tax Collector is further authorized to  expenses for shall be borne by  the Borough. (Ord. 722, 9/18/1974, 58)  $309. Confidential Nature of Returns,  the Tax Collector, or any other officer, official, Etc. Any information gained by Borough as a result of any returns, investigations, agent or employee of the tions, required or authorized by this Part, shall hearings or verifica- in accordance with proper judicial order or aa otherwise be confidential, except and divulgence of any information so gained is hereby declared provided" by law, violation. of this Part, which may be punished by dismissal from to be a  employment. (Ord. 722, 9/18/1974, $9)  office or  308 -    (24, $310)  (24, $310)  5310. Suit on Collection; Penalty. 1. The Tax Collector may sue for the 2. If for any reason the tax is not  under Chis Part and may anter such suit in the recovery name of of taxes due and unpaid interest at the rate of six (62) percent paid when due in each year, unpaid tax for each month penalty or fraction one (1Z) percent of the amount of the unpaid shall be added and collected. Where thereof during which the CAx remains ery of any such tax, the person liable therefor Buit 1s brought for the recov- liable for the cost of collection and interest shall, in addition, be  the Borough.  tax, and an additional  of  per annum on the amount of said  posed. (Ord. 722, 9/18/1974, $10) $311. Fine and Penalties.  and penalties herein im-  I. Whoever makes any false or untrue statement refuses to. permit inspection of the books,  af his return, or who  business in his custody when the right to make records or accounts of any Collector is requested, and whoever fails such inspection by the Tax required by this Part, and whoever fail to or refuses to file a return when so required under this Part, or fails to procure a mercantile license ly posted at his place of business as herein keep his license conspicuous- ($600.00) dollars and costs and, in default of exceeding six hundred subject to imprisonment for a term not to exceed payment thereof, shall be day that a violation of this Part continues shall thirty (30) days. Each 2. Where the taxpayer is a firm or association, may be imposed upon any of the partners or members of corporations, upon any of the officers thereof. thereof, and in the case (Ord. 722, 9/18/1974, $11; a8 amended by Ord. 846, 9/18/1991) $312. Effective Date. The provisions effective on January 1, 1975, (Ord. 722, 9/18/1974, of this Part shall become  tion thereof, be sentenced to pay a fine required, not  shall, upon convic- constitute a separate the fine or penalty  offense, (Ord. 846]  $14)  309 -    BOROUGH OF PITCAIRN ALLEGHENY COUNTY, PENNSYLVANIA  ORDINANCE NO. Z3x  AN ORDINANCE TO PROVIDE REVENUE FOR THE BOROUGH OF PITCAIRN BY IMPOSING A MERCANTILE LICENSE TAX ON PERSONS ENGAGING IN CERTAIN OCCUPATIONS AND BUSINESSES THEREIN; PROVIDING FOR I'TS LEVY AND COLLECTION AND FOR THE ISSUANCE OF MERCANTILE LICENSES; AND CONFERRING AND IMPOSING POWERS AND DUTIES ON : THE TAX COLLECTOR AND IMPOSING PENALTIES  FOR VIOLATION THEREOF.  The Council of the Borough of Pitcairn under the authority  of Act No. 511 of Dacember 31, 1965 (1966), P. L. 1257, "The Local Tax Enabling Act," as amended hereby ordains and enacts as follows:  SECTION 1.  Definitions. The following words and  phrases when used in this Ordinance shall have the meanings ascribed to them in this section unless the contest clearly indicates a  different meaning:  (a) "Person" shall. mean any individua., partnership,  association or corporation.  (b) "Wholesale Dealer" or "Wholesale Vendor" shall  mean any person who sells to dealers, in, or vendors of goods, wares  and merchandise and to no other persons.  (c) "Retail Dealer" or "Retail Vendor" shall mean  any person who is a dealer or vendor of goods, wares and merchandise  who is not a wholesale dealer or vendor.  (a) The terms "person", "wholesale dealer",  "wholesale vendor", "retail dealer", and "retail vendor" shall not include non-profit corporations organized for religious, charitable or educational purposes, any association organized for such purposes,    of the Government of the Unites States or of the Common-  agencies  or any person vending or disposing of  wealth of Pennaylvania,  articles ofhs own growth, production or manufacture for shipment delivery from the place of growth, production or manufacture  thereof.  (e) "Place of amusement" shall mean any place  outdoors where the  public or a limited or  indoors or  general  selected number thereof may upon payment of an established price,  in any  amusement, contest, recreation, including theaters, opera houses, motion picture houses, stadia, arenas, baseball or football parks or rinks, circus or carnival tents or grounds, fair alleys, billiard or ppol rooms, nine or ten pin academies, golf courses, bathing and swimming places,  attend or engage among other places, amusement parks, fields, skating grounds, bowling alleys, riding  dance halls, tennis courts, archery, rifle or shotgun ranges and nther like places. The term does not include any exhibition,  or contest conducted by a non-profit corporation for reliqious, charitable or educational  amusement performances or association organized  purposes.  (f) "License year" shall mean the calander year  1975 and ending midnight, December 31, 1975 and  beginning January 1,  each calander year thereafter.  "Gross volume of business" shall include both  (g)  cash and credit transactions.  "Tax Collector" shall mean person duly authorized  (h)  by resolution of the Pitcairn Borough Council.  (1) "Temporary, seasonal or itinerant business" business that it conducted at one location for less  shall mean any  than sixty (60) consecutive days.    SECTION 2. LEVY AND COLLECTION OF TAX - For the license  year 1975 and annually thereafter the Borough of Pitcairn hereby imposes an annual mercantile license tax in the manner and at the  rates hereinafter set forth.  SECTION 3. LICENSES - Beginning in the license year  1975, 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, or place of amusement, whether or inot the same be incidental to some other business or occupation, shall on or before the 15th day of January of each 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 tax Collector as required by law, such license shall be conspicuously posted at the place of business or each of the places of business of every person  at all times.  SECTION 4. IMPOSITION AND RATE OF TAX - Every person  engaged in any of the following occupations or businesses in the Borough shall pay an annual mercantils 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 one (1) mill on each dollar of the  volume of the annual gross business transacted by him.  (b) Retail vendors or dealers in goods, wares and  marchandise, all persons engaged in conducting restaurants or cher same be incidental to some other business or occupation, and all incidental to some other business or occupation, and all persons  where food, drink or refreshments are sold, whether or not the conducting places of amusement, whether or not the same be  places  persons    conducting places of amusement, whether or not the same be 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; provided, however, that this tax shall not be  imposed on admissions to motion picture theaters.  (c) Wholesale and retail vendors or dealers in  goods, wares and merchandise, at the rate of one (1)- mill on each dollar 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.  SECTION 5. COMPUTATION OF VO: UME OF BUSINESS.  (a) Every person subject to the payment of the tax  hereby imposed who has commenced his business at least one (1) year prior to the beginning of the license year shall compute his annual gross volume of business upon the actual gross amount of business transacted by him during the precading calendar year.  (b) Every person subject to the payment of the tax  hereby imposed who has commenced or who commences his business less than one (1) full year prior to the beginning of the license year, shall compute his annual gross volume of business for such license year upon the gross volume of business transacted by him during the first month he engaged in business multiplied by twelve (12).  (c) Every person subject to the payment of the tax  hereby imposed who commences his business subsequent to the beginning of the license year, shall compute his annual gross volume of business for such license year upon the gross volume of business transacted by him during the first month of his engaging in business multiplied by the number of months he engaged in business in such  license year.    (d) Every person subject to the payment of the tax  hereby imposed who engaged in a business tempprary, 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 the license year.  (e) The Tax Collector is hereby authorized to  accept payment under protest of the amount of mercantile tax claimed by the Borough in any case where the taxpayer disputes the validity or the amount of the Borough's claim for tax. If it is thereafter judicially determined by a court of competent jurisdiction that the Borough has been overpaid, the amount of the overpayment shall be refunded to the caxpayer. The provisions of this section shall be applicable to cases in which the facts are similar to those in a case litigated in a court of competent  juriadiction.  SECTION 6. RETURNS.  (a) Every return shall be made upon a form  furnished by the Tax Collector. Every person making a return shall  certify the correctness thereof by affidavit.  (b). Every person subject to the tax imposed by  this Ordinance who commenced his business at least one (1) full year prior to the beginning of any license year shall on or before the 15th day of April file with the Tax Collector a return, setting forth his name, his business and business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the preçeding  calendar year, and the amount of the tax due.    (c) Every person subject to the tax imposed by  this Ordinance who has commenced his business less than one (1) full year prior to the beginning of any license year shall on or before the 15th day of April of the current license year file with the Tax Collector 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 the first month of business and the  amount of the tax due.  (d) Every person subject to the tax imposed by  this Ordinance who commences business subsequent to the beginning of any license year shall within forty (40) days from day of commencement of such business file a return with the Tax Collector 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 the first month of  business and the amount of the tax due.  (e) Every person subject to the payment of the tax  imposed by this Ordinance who engages in a business temporary, seasonal or itinerant by its nature, shall within seven (7) days from the date he completes such business file a return with the Tax Collector setting forth his name, his 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 tax due.  SECTION 7. PAYMENT. At the time of filing the return,  the person making the same shall pay the amount of the tax shown  as due thereon to the Tax Collector.    SECTION 8. POWERS AND DUTIES OF TAX COLLECTOR.  (a) It shall be the duty of the Tax Collector to  collect and receive the taxes, fines and penalties imposed by this Ordinance; 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  each receipt.  (b) The Tax Collector is hereby charged with the  administration and enforcement of the provisions of this Ordinance, 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 Ordinance, including pro- visions for the raexamination and correction of returns, and pay- ments 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 Tax Collector shall have the right to appeal to a Court or Courts of competent jurisdiction as in other cases provided.  (c) The 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 sup- posed taxpayer, is hereby directed and required to give to the Tax Collector the means, facilities and opportunity for such examinations  and investigations as are hereby authorized.  (a) The Tax Collector is further authorized to  delegate any of his authority herein established or contained to other employees of the Borough of Pitcairn or to accountants or auditors retained by the Borough for the purpose of assisting in the adminis- tration of this Ordinance and the enforcement and collection of the taxes imposed hereunder and of the auditing of the accounts of the  taxpayers and persons licensed hereunder.    (e) The Tax Collector shall not receive any  additional compensation for acting as such under the provisions of this Ordinance, but all expenses for the administration of this Ordinance, the enforcement and collection of the taxes imposed hereunder, and for the auditing of accounts shall be borne by the  Borough of Pitcairn.  SECTION 9. CONFIDENTIAL NATURE OF RETURNS, ETC.  Any information gained by the Tax Collector, or any other  officer, official, agent or employee of the Borough as a result of any returns, investigations, hearings or verifications, required or authorized by this Ordinance, 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 Ordinance, which may be punished by dismissal  from office or employment.  SECTION 10. SUIT ON COLLECTION, PENALTY.  (a) The Tax Collector may sue for the recovery of  taxes due and unpaid nnder this Ordinance and may enter such suit  in the name of the Borough of Pitcairn.  (b) If for any reason the tax is not paid when due  in each year, interest at the rate of six (68) percent per annum on the amount of said tax, and an additional penalty of one (18) per- centum 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 sost of collection and interest and penalties herein imposed.    SECTION 11. FINE AND PENALTIES - Whoever makes any  false or untrue statement of his return, or who refuses to permit inspection of the books, records or accounts of any business in his custody, when the right to make such inspection by the Tax Collector is requested, and whoever fails or refuses to file a return required by this Ordinance, and whoever fails or rafuses to procure a mercantile license when so required under this Ordinance, or fails to keep his license conspicuously posted at his place of business as herein required, shall, upon conviction before a Justice of the Paace be sentenced to pay a fine of not more than Three Hundred ($300.00) Dollars for each offense, and in default of payment of said finé, to be imprisoned in the Allegheny County Jail for a period not axceading thirty (30) days for each offense. Where the taxpayer is d firh or assoclation, the fine or penalty may be iuposed upon any of the partners or members thereof, and in the case of corporations, upon any of  the officers thereof.  SECTION 12. SAVINGS AND SEVERABILITY CLAUSES.  (a) Nothing contained in this Ordinance 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 and Constitution  of the Commonwealth of Pennsylvania.  (b) If the tax or any portion thereof, imposed  upon a person under the provisions of this Ordinance 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 heeein provided.  (c) The provisions of this Ordinance are  severable, and, if any of its provisions shall be held illegal, invalid or unconstitutional the decision of the Court: shall not affect or impair any of the remaining provisions of this  declared to be the intention of the  Ordinance. It is hereby  Council of the Borough of Pitcairn that this Ordinance would have been adopted if such illegal, invalid or unconstitutional  provisions had not been included herein.  SECTION 13. REPEALER - Any Ordinance or part of a  Ordinance conflicting with the provisions of this Ordinance be and the same is hereby repealed, insofar as the same affects  this Ordinance.  SECTION 14. EFFECTIVE DATE. - The provisions of this  Ordinance shall become effective on January 1, 1975.  RESOLVED and ENACTED into this 1 day of  avrin  1974.  BOROUCH OF PITCAIRN  By  President of Council'  ATTEST: yys EXAMINED AND A-RUVED this Ahte y  day of K : 1974.  wvab