For the license year beginning April 1, 1980, and for each license year thereafter, 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, whether or not the same be incidental to some other business or occupation in the borough, shall on or before May 15, 1980, and on or before January 31 for each license year there after, or prior to commencing business during such license year, procure a mercantile license for his or her place of business, or if more than one, for each of his or her places of business in the borough, from the Tax Collector or other agent designated by the borough 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. There is a fee in an amount as established from time to time by resolution of the Borough Council for the license which is payable when the license is applied for. This fee will be deducted from the total tax owed for the year, when the return is filed.
(2006 Code, § 24-404) (Ord. 12/27/1979D, passed 12-27-1979, § 4; Ord. 95-04, passed 12-28-1995, Art. II; Ord. 2006-3, passed 7-10-2006) Penalty, see § 36.999