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Johnstown, PA Code of Ordinances
CODIFIED ORDINANCES OF JOHNSTOWN, PENNSYLVANIA
PRELIMINARY UNIT
CHARTER
PART TWO - ADMINISTRATION CODE
PART FOUR - TRAFFIC CODE
PART SIX - GENERAL OFFENSES CODE
PART EIGHT - BUSINESS REGULATION AND TAXATION CODE
PART TEN - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART TWELVE - PLANNING AND ZONING CODE
PART FOURTEEN - BUILDING AND HOUSING CODE
PART SIXTEEN - FIRE PREVENTION CODE
PART EIGHTEEN - HEALTH AND SANITATION CODE
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880.06 RETURNS.
   (a)   Every return shall be made upon a form furnished by the Finance Department. Every person making a return shall certify the correctness thereof by affidavit and shall affix to the return, where applicable under this chapter, a copy of the previous year's Federal Income Tax Return.
   (b)   Every person subject to the tax imposed by this chapter who has commenced his or her business at least one full year prior to the beginning of the license year shall, on or before March 31 following, file with the Finance Department a return setting forth his or her name, his or her business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the preceding calendar year and the amount of the tax due.
   (c)   Every person subject to the tax imposed by this chapter who has commenced his or her business less than one full year prior to the beginning of the license year shall, on or before March 31 following, file with the Finance Department a return setting forth his or her name, his or her business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the first full month of business and the amount of tax due.
   (d)   Every person subject to the tax imposed by this chapter who commences business subsequent to the beginning of the license year shall, within forty days from the date of commencing such business, file a return with the Finance Department setting forth his or her name, his or her business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during his or her first full month of business and the amount of tax due.
   (e)   Every person subject to the payment of the tax imposed by this chapter who engages in a business, temporary, seasonal or itinerant by its nature, shall, within seven days from the day he or she completes such business, file a return with the Finance Department setting forth his or her name, his or her business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during such period and the amount of tax due.
(Ord. 4319. Passed 11-22-83.)
880.07 CONFIDENTIALITY OF INFORMATION.
   Any information gained by the City or any official, agent or employee of the City as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except in accordance with proper judicial order or as otherwise provided by law. Divulgence of any information so gained is hereby declared to be a violation of this chapter which may be punishable by dismissal from office or employment, in addition to the penalty provided in Section 880.99.
(Ord. 4319. Passed 11-22-83.)
880.08 PAYMENT OF TAX.
   At the time of filing the return, the person making the same shall pay the amount of tax shown to be due thereon to the Finance Director.
(Ord. 4670. Passed 7-13-94.)
880.09 POWERS AND DUTIES OF FINANCE DIRECTOR.
   (a)   The Finance Director shall collect and receive the taxes, fines and surcharges imposed by this chapter. The Finance Director shall keep a record showing the amount received from each person paying the tax and the date of such receipt.
   (b)   The Finance Director is hereby charged with the administration and enforcement of this chapter and is hereby authorized to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provision for the re-examination 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 Finance Director shall have the right to appeal to the appropriate court or courts as in other cases provided.
   (c)   The Finance Director 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 Finance Director the means, facilities and opportunities for such examinations and investigations as are hereby authorized.
(Ord. 4670. Passed 7-13-94.)
880.10 SUIT FOR COLLECTION; DELINQUENCY INTEREST AND SURCHARGE.
   (a)   All taxes, interest, surcharges and penalties imposed under this chapter shall be recoverable by the City Solicitor as other debts of like amount are recoverable.
   (b)   If, for any reason, the tax is not paid when due in each year, interest at the rate of six percent per annum on the amount of such tax, and an additional surcharge of one percent of the amount of the unpaid tax for each month or fraction thereof that the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the persons liable therefor shall, in addition, be liable for the costs of collection and the interest, surcharges and penalties imposed under this chapter.
(Ord. 4319. Passed 11-22-83.)
880.11 EXCEPTIONS TO CHAPTER; INTERPRETATION.
   (a)   Nothing contained in this chapter shall be construed to authorize the City to levy and collect the taxes hereby imposed on any person or on any business or 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 this chapter is held by any court of competent jurisdiction to be in violation of the Constitution of the United States or the laws and Constitution of the Commonwealth, the decision of the court shall not affect or impair the right to impose the tax, or the validity of taxes so imposed, upon other persons as herein provided.
(Ord. 4319. Passed 11-22-83.)
880.12 VIOLATIONS.
   No person shall:
   (a)   Make any false or untrue statement on his or her return;
   (b)   Refuse to permit an inspection of books, records or accounts of any business in his or her custody or control, when the right to make such an inspection by the Finance Director is requested;
   (c)   Fail or refuse to file a return required by this chapter;
   (d)   Fail or refuse to procure a mercantile license when so required under this chapter; or
   (e)   Fail to keep his or her license conspicuously posted at his or her place of business as required in this chapter.
(Ord. 4670. Passed 7-13-94.)
880.99 PENALTY.
   (EDITOR'S NOTE: See Section 202.99 for general Code penalty if no specific penalty is provided.)