[Adopted 12-31-1992 as Ord. No. 485]
This Article is adopted and enacted under the
authority of the Act of Assembly No. 511, December 31, 1965, P.L.
1257, effective January 1, 1966, entitled "The Local Tax Enabling
Act."[1]
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
There is hereby levied, assessed and imposed
for the fiscal year beginning January 1, 1993, and each year thereafter
a tax at the rate of 163 mills on the assessed value of all offices,
posts of profit, professions, trades and occupations of all persons
physically residing within the City of Pottsville at any time during
such fiscal year, based on the assessed value of each such person's
occupation, as determined by the Board for the Assessment and Revision
of Taxes of Schuylkill County and as evidenced by the assessment list
of such taxables furnished by the Chief Assessor of Schuylkill County.
A tax at the same rate is hereby levied, assessed
and imposed on all persons over 18 years of age who do not follow
any occupation or calling, based on the assessment of such taxables
as determined by the Board for the Assessment and Revision of Taxes
of Schuylkill County.
This occupation tax shall be in addition to
all other taxes levied by the City under the Third Class City Code
or the Local Tax Enabling Act[1] and shall be collected, in the same manner and at the
same time as other City taxes are collected, by the duly elected or
appointed Treasurer of the City unless the City Council shall by ordinance
or resolution designate another Collector.
[1]
Editor's Note: See 53 P.S. § 35101
and 53 P.S. § 6901 et seq., respectively.
Every husband or wife against whose spouse said
occupation tax is levied shall be liable for the payment of said tax.
Collection thereof from said husband or wife may be made and enforced
in the manner provided by law for the collection and enforcement of
other taxes of his or hers from such husband or wife, including collection
thereof from the husband's or wife's employer.
As soon as this occupation tax is levied and
assessed by the City, the City Treasurer shall obtain from the Chief
Assessor of Schuylkill County a list of taxables and shall compute
and add the amount of the tax levied hereunder to the tax duplicate
furnished and such entry shall constitute the warrant of the City
Treasurer as Tax Collector or such other Collector as shall be designated
by the City Council for collection of the same.
The Treasurer as Collector of the tax or such
other Collector as shall be designated by the City Council shall be
entitled to receive such compensation therefor as the City Council
shall by ordinance or resolution establish. If the taxes are collected
by a collector other than the Treasurer, such collector shall remit
such collected taxes to the Treasurer with an appropriate statement
at the same time as other taxes are remitted to the City.
All taxpayers subject to the payment of the
occupation tax herein levied and assessed shall be entitled to a discount
of 2% of the same if payment is made on or before April 30 of the
tax year.
All taxpayers subject to the payment of this
occupation tax herein levied and assessed who fail to pay such tax
on or before June 30 of the tax year shall be subjected to a penalty
of 10%.
A.
The tax imposed hereby shall be collected from every
natural person subject to said tax, notwithstanding the fact that
the name of any such person shall not be on the list of persons subject
to taxation within said City furnished to the Collector and notwithstanding
the fact that no notice by mail or otherwise shall have been given
to such person of the fact that he or she is liable for the payment
of said tax. The names of any such persons shall be reported to the
Chief Assessor of Schuylkill County for the purpose of having such
persons assessed and added to the list of taxables and added to the
tax duplicate.
All taxes under this article, in addition to
any penalties imposed hereunder, may be collected as other taxes are
collected under the Local Tax Collection Law of May 25, 1945, P.L.
1050, as amended.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
The tax imposed by this article shall continue
in effect from year to year without reenactment of the tax ordinance
or reimposition of the tax.
