[Ord. 52, 12/28/1981, § 1; as amended by Ord. 180,
3/11/2014]
An occupation tax of 100% on all occupations as assessed on
the assessment rolls for Northumberland County tax purposes is hereby
levied and assessed for general purposes effective January 1, 2012.
The rate is authorized to be modified as part of the budget process,
and related resolutions shall be adopted on an annual basis.
[Ord. 52, 12/28/1981, § 2]
This occupation tax shall be in addition to all other property,
per capita, personal and all other taxes levied by the Township.
[Ord. 52, 12/28/1981, § 3]
Every husband against whose wife's occupation said tax
is levied shall be liable for the payment of the tax. Collection thereof
from said husband may be made and enforced in the manner provided
by law for the collection and enforcement of other taxes owing by
such husband, including the collection thereof from the husband's
employer. Every wife against whose husband's occupation said
tax is levied shall be liable for the payment of said tax. Collection
thereof from said wife may be made and enforced in the manner provided
by law for the collection and enforcement of other taxes owing by
such wife, including the collection thereof from the wife's employer.
[Ord. 52, 12/28/1981, § 4]
As soon as the Township tax is assessed and levied by the Supervisors,
the person designated by said Supervisors shall compute and add the
amount of the tax levied and assessed hereunder to the Township tax
duplicates furnished to the Tax Collector. The tax levied and assessed
hereunder shall be collected and shall be subject to the same discount
for prompt payment and to the same penalties for nonpayment as provided
by law for other Township taxes. The provisions of Act 511 providing
for collection of taxes are incorporated herein by reference.
[Ord. 52, 12/28/1981, § 5]
This Part has been adopted by virtue of authority vested in
the Supervisors under Act No. 511 of the 1965 session of the General
Assembly of the Commonwealth of Pennsylvania and the amendments thereto.
