(a) As used in this article, the following words and phrases, unless the context clearly indicates a different meaning, shall have the meanings set forth below.
ACTUAL PLACE OF BUSINESS or PLACE OF BUSINESS. Any location where a business is conducted for a period in excess of five days.
BUSINESS TRANSACTIONS WITHIN THE CITY. Receipts from any transaction shall be considered as business taking place within the city if any event forming a part of the transaction occurs within the city.
CITY. The City of Williamsport.
GROSS RECEIPTS.
(A) Cash, credits, property of any kind or nature, received in or allocable or attributable to the city from any retail dealer, retail vendor, wholesale dealer or wholesale vendor by reason of any sale made, including resales, of goods, wares or merchandise taken by a dealer as a trade-in or as part payment for other goods, wares or merchandise, or services rendered, or commercial or business transaction had within the city without deduction therefrom on account of the cost of property sold, materials used, labor, service or other cost, interest or discount paid, or any other expense.
(B) GROSS RECEIPTS excludes:
(1) The amount of any allowance made for goods, wares or merchandise taken by a dealer as a trade-in or as part payment for other goods, wares and merchandise in the usual and ordinary course of his or her business;
(2) Receipts by dealers from sales to other dealers in the same line where the dealer transfers title or possession at the same price for which he or she acquired the goods, wares or merchandise;
(3) Receipts or that portion thereof attributable to interstate or foreign commerce or to an office or place of business regularly maintained by the taxpayer, outside the limits of the city and not for the purpose of evading payment of this tax and those receipts which the city is prohibited from taxing by law. Such receipts shall be segregated as set forth in § 333.06; and
(4) The first $1,000 of such receipts.
LICENSE TAX OFFICER. The person authorized and empowered by Council to collect the taxes imposed hereby and to enforce the provisions of this article.
LICENSE YEAR. The twelve month period beginning January 1 of the filing year, except that any person who regularly keeps books on a fiscal year basis and files Federal tax returns on such fiscal year basis, may use that period as the taxable year.
PERSON. Every natural person, partnership, association, corporation, estate, trust or other form of organization.
RESTAURANT or OTHER PLACE WHERE FOOD, DURING OR REFRESHMENTS ARE SOLD. Does not include those facilities of non-profit corporations and/or beneficial associations which are deemed or considered to be services under either statutory or case law, or any other such facility which is exempt by law.
RETAIL DEALER or RETAIL VENDOR. Any person who is a dealer in or vendor of goods or merchandise other than a wholesale dealer, wholesale vendor or broker.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS. Any business that is conducted at one location for less than 60 consecutive calendar days.
TREASURER. The Treasurer of the city.
WHOLESALE DEALER or WHOLESALE VENDOR. A person who sells goods, wares or merchandise for resale to dealers in or vendors of goods, wares or merchandise.
(b) The terms defined herein (“person”, “retailer dealer or retail vendor” and “wholesale dealer or wholesale vendor”) shall not include the following: persons subject to the business privilege tax (Art. 349) on its entire gross receipts or to the extent of that portion of its gross receipts which may be subject to the business privilege tax; a wage earner; agencies or political subdivisions of the government of the United States or the Commonwealth of Pennsylvania; non-profit corporations or associations not conducting any regular or established business competing commercially with any other person subject to the tax hereby imposed; any public utility; or any person disposing of merchandise of merchandise of his own growth, production or manufacture.
(Ord. 4725, passed 12-18-1975; Ord. 4873, approved 12-23-1977; Ord. 6337, approved 11-21-2017)