Rules applicable to individuals who engage in
an occupation in multiple jurisdictions or have multiple employers
are as set forth in the regulations.
Every individual who is self-employed or whose tax for any other reason is not deducted by an employer under §
237-32 of this article shall file a tax return and pay the tax directly to the Collector. Except as otherwise stated in the regulations, every such individual engaged in an occupation within the taxing authority at any time after the effective date, and on or before March 31, shall file a tax return and pay the full amount of the tax to the Collector on or before April 30. Except as otherwise stated in the regulations, every such individual who has not previously paid the full amount of the tax who engages in an occupation within the taxing authority at any time in any of the three-month periods ending June 30, September 30, and December 31 shall file a tax return and pay the full amount of the tax to the Collector on of before the following July 30, October 30, and January 30, respectively. Every individual who is self-employed or whose tax for any other reason is not deducted by an employer under §
237-32 of this article shall follow this same procedure in every tax year.
By virtue of engaging in an occupation within
the taxing authority, both resident and nonresident individuals are
subject to the tax.
The Lancaster County Tax Collection Bureau,
also doing business as Middletown Area Tax Collection Bureau, is appointed
Collector according to the terms of a tax collection agreement as
presented this date or previously executed. The officers of this taxing
authority are authorized to take any actions necessary or appropriate
to carry out the terms of this article and the tax collection agreement.
Any prior enactment or part of any prior enactment
conflicting with the provisions of this article is rescinded insofar
as the conflict exists. So far as they are the same as enactments
in force immediately prior to the adoption of this article, the provisions
of this article are intended as a continuation of such prior enactment
and not as a new enactment. If this article is declared invalid, any
prior enactment levying a similar tax shall remain in full force and
effect and shall not be affected in any manner by adoption of this
article. The provisions of this article shall not affect any act done
or liability incurred, nor shall they affect any suit or prosecution
pending or to be initiated to enforce any right or penalty or to punish
offense under the authority of any enactment in force prior to the
adoption of this article. Subject to the foregoing provisions of this
section, this article shall supersede and repeal on the effective
date any enactments levying an occupation privilege tax in force immediately
prior to the effective date.