ARTICLE 361
Mercantile License Tax
 
361.01   Definitions.
361.02   Levy and collection of tax.
361.03   License; fees.
361.04   Imposition and rate of tax.
361.05   Computation of volume of business.
361.06   Returns.
361.07   Payment.
361.08   Powers and duties of the collector.
361.09   Suit on collection; interest.
361.10   Rules and regulations.
361.99   Penalty.
 
CROSS REFERENCES
Power to tax - see Local Tax Enabling Act Sec. 2 (53 P.S. Sec. 6902)
Limit of tax - see Local Tax Enabling Act Sec. 8(2) (53 P.S. Sec. 6908(2))
Audits - see Local Tax Enabling Act Sec. 12 (53 P.S. Sec. 6912)
Rules and regulations - see Appendix C