[Adopted 1-23-1978 by Ord. No. 2355 (Ch. 166, Art. V, of
the 1986 Code)]
For the fiscal year beginning on the first day of January 1978,
and ending on the 31st day of December 1978, and annually thereafter,
a residence tax shall be and is hereby levied and assessed for general
revenue purposes upon all residents and inhabitants of the City of
Oil City over 18 years of age.
Each resident and inhabitant of the City of Oil City over 18
years of age shall pay to the City of Oil City for the year 1978,
and annually thereafter, for general revenue purposes, a residence
tax of $5.
It shall be the duty of the City Assessor to return annually
a list of all residents and inhabitants of the City of Oil City over
18 years of age. Such list shall be added to and included in and made
part of the tax duplicate and delivered to the City Treasurer annually.
The tax herein levied and assessed shall be collected by the
City Treasurer in the manner provided by law for the collection of
personal taxes.
Within 30 days after delivery to the City Treasurer of the City
of Oil City of the duplicate of taxes containing a list of residents
and inhabitants aforementioned, the City Treasurer shall give the
notice required by law to each taxable whose name appears on the duplicate
delivered to him.
If the City Treasurer shall at any time find any resident or
inhabitant of the City of Oil City above the age of 18 years whose
name does not appear on the tax duplicate, he shall forthwith report
the name of such person or persons to the City Assessor. The City
Assessor shall thereupon promptly certify said name or names to the
Board of Revision of Taxes and Appeals of the City of Oil City, which
shall then promptly certify such name or names to the City Treasurer.
The City Treasurer shall thereupon add the name and assessment of
such person to the duplicate and proceed to collect the taxes against
such person as herein provided.
For the collection and enforcement of the taxes herein levied
and assessed, the Treasurer shall have all of the rights and remedies
provided by law for the collection of per capita, residence and occupation
taxes in cities of the Third Class,[1] including the right to demand, receive and collect the
same from the employer of each person taxable under the provisions
of this article.
[1]
Editor's Note: See 53 P.S. § 37531.
All taxpayers subject to the payment of the aforementioned residence
tax shall be entitled to a discount of 2% from the amount of such
taxes upon making payment of the whole amount thereof within two months
after the date of the tax notice. All taxpayers who shall fail to
make payment of such taxes for four months after the date of the tax
notice shall be charged a penalty of 5%, which penalty shall be added
to the taxes by the Treasurer and be collected by him.
All persons over the age of 18 years residing in the City of
Oil City on the first day that this article becomes effective shall
be liable for the tax herein imposed, and all persons over the age
of 18 years residing in said City of Oil City on the first day of
January of each year thereafter, during the time this article remains
in effect, shall be liable for such tax.
