(A) Every person subject to the payment of the tax hereby imposed who has commenced his or her business at least 15 full months prior to the beginning of the license year shall compute his or her annual gross volume of business upon the actual gross amount of business transacted by him or her during the preceding calendar year.
(B) Every person subject to the payment of the tax hereby imposed who has commenced or who commences his or her business less than 15 full months prior to the beginning of the license year, shall compute his or her annual gross volume of business for such license year by multiplying by 12 the monthly average of the actual gross amount of business transacted by him or her during the months in the preceding calendar year he or she was engaged in business.
(C) Every person subject to the payment of the tax hereby imposed who commences his or her business less than one full month prior to the end of the preceding calendar year or prior to the beginning of any license year shall compute his or her annual gross volume of business for such license year upon the gross volume of business transacted by him or her during the first month of his or her engaging in business multiplied by the number of months, or fractions thereof, he or she engages in business in the present calendar 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 or her annual gross volume of business upon the actual gross amount of business transacted by him or her during the license year.
(E) The Tax Collector or other agent designated by the borough 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 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 taxpayer. 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 jurisdiction.
(2006 Code, § 24-406) (Ord. 12/27/1979D, passed 12-27-1979, § 6; Ord. 2006-3, passed 7-10-2006)