This article shall be known as "The Straban
Township Occupational Privilege Tax."
The Straban Township Occupational Privilege
Tax is enacted pursuant to authority granted to township by the Local
Tax Enabling Act, Act of December 31, 1965, P.L. 1257, § 1
et seq., as amended (53 P.S. § 6901 et seq., as amended).
The township hereby levies, assesses and imposes
a tax in the sum of $10 on the privilege of pursuing any occupation
within the borders of the township.
The township may appoint a collector to collect
and remit the Straban Township Occupational Privilege Tax, which appointment
may be by a resolution of the Board of Supervisors adopted from time
to time.
The compensation to be paid to the appointed
collector of the Straban Township Occupational Privilege Tax shall
be as agreed upon, from time to time, by the Board of Supervisors
and the collector.
The collector appointed by the Board of Supervisors
shall be and hereby is authorized to pursue such procedures as are
deemed by the collector to be appropriate to collect any delinquent
tax imposed by this article. Such collection actions shall be in accordance
with the Taxpayer's Bill of Rights, as enacted in the Township of
Straban, including the recovery of interest, penalties and costs.