[Adopted 12-22-1997 by Ord. No. 97-9,
approved 12-22-1997]
This article shall be known as the "Occupation
Tax." The provisions hereof shall first become effective January 1,
1998.
The Borough of Steelton provides numerous municipal
services, including police protection; street construction, maintenance
and repairs; collection and transportation and treatment of sewage;
collection and disposal of trash, garbage, rubbish and other materials;
fire protection; emergency management services; recreation facilities
and programs; community development; among others. For such general
revenue purposes, it is necessary that the Borough provide revenue
from many sources, including occupations of its citizens. The taxation
of occupations is subject to taxation by the Borough under the Local
Tax Enabling Act, i.e., Act of December 31, 1965, P.L. 1257, as amended
(53 P.S. § 6901 et seq.).[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Amended 12-19-2005 by Ord. No. 2005-10, approved 12-19-2005
An occupation tax of 42% of the value of all
occupations, as assessed on the assessment rolls for Dauphin County
tax purposes, is hereby levied and assessed for general revenue purposes
for the calendar year commencing January 1, 1998, and thereafter until
repealed, upon the occupations of all persons residing in the Borough
of Steelton, Dauphin County, Pennsylvania, who are 18 years of age
or older, but under the age of 65 years as of January 1 of the year
for which the tax is imposed. The rate of taxation in dollars and
cents on each $250 assessed value of taxable occupation is $105 based
on said percentage of 42%.
Persons residing in the Borough who become 18
years of age on or after January 1, 1998, or who, being 18 years of
age or older, are not on the current Dauphin County assessment rolls,
shall report the attainment of that age to the Borough of Steelton
Secretary-Treasurer.
Persons residing in the Borough of Steelton
who become 65 years of age or older shall report the attainment of
that age to the Borough of Steelton Secretary-Treasurer.
This occupation tax shall be in addition to
all other property, per capita, residence, occupational privilege,
or any other taxes levied by the Borough of Steelton under the authority
of the Borough Code, the Local Tax Enabling Act[1] or any other legislative taxing authority.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Any occupation which is not valued and assessed
for county purposes shall for the purposes of the tax hereby imposed
be valued and assessed at $250. The person against whom said occupation
tax is levied, as well as the spouse of every person against whom
said occupation tax is levied, shall be liable for the payment of
said tax. Collection thereof from said person or said person's spouse
may be made and enforced in the manner provided by law for the collection
and enforcement of other taxes owing by such person or spouse, including
the collection thereof through the person or spouse's employer by
authorized legal procedure.
[Amended 11-15-2004 by Ord. No. 2004-12, approved 11-15-2004]
The Borough of Steelton Secretary-Treasurer
is hereby directed to compute any of the amount of the tax levied
hereunder to the tax duplicate furnished to the Tax Officer. The tax
levied and assessed hereunder shall be collected by the Borough of
Steelton Tax Officer, in accordance with the terms and conditions
of said Tax Officer's duties and responsibilities, together with the
provisions of this article. The position of Tax Officer referred to
in this article shall be filled and performed by the Steelton Tax
Administrator or his or her designee.
[Amended 11-15-2004 by Ord. No. 2004-12, approved 11-15-2004]
The Tax Officer shall allow a two-percent discount
on the taxes levied and assessed hereunder if paid within two months
of the date of the tax notice. In the event such taxes are not paid
within four months of the date of said notice, a penalty of 5% of
the amount of the tax, together with an additional penalty equal to
the costs of collection, shall be added. In the event such taxes are
not paid within six months of the date of said notice, a penalty of
10% of the amount of the tax, together with an additional penalty
equal to the costs of collection, shall be added. In addition thereto,
the tax as increased by the above-mentioned penalties shall accumulate
interest at the legal rate on a monthly basis until paid. The provisions
with respect to penalties and collection which are recited herein
shall be in addition to all other provisions and costs of collection
which are provided and permitted by law.
Any person whose total income from all sources
is less than $4,000 per annum is exempted from the provisions of this
tax; provided, however, said person shall complete and submit to the
Tax Officer a written request for exemption, on the form provided
for said purpose.
The tax imposed by this article is imposed for
the calendar year beginning January 1, 1998, and ending December 31,
1998, and shall remain in effect thereafter on an annual basis until
repealed.
If any sentence, clause, section or part of
this article is for any reason found to be unconstitutional, illegal
or invalid, such unconstitutionality, illegality or invalidity shall
not affect or impair any of the remaining provisions, sentences, clauses,
sections or parts of this article. It is hereby declared as the intent
of the Borough Council that this article would have been adopted had
such unconstitutional, illegal or invalid sentence, clause, section
or part thereof not been included herein.
