[Adopted 12-30-1985 by Ord. No. 594, approved 12-30-1985]
Unless otherwise expressly stated, the following
terms, for the purpose of this article, shall have the meaning herein
indicated:
The Borough of Wilson.
Refers to the person elected or designated by the Borough
Council to collect or to receive the taxes imposed by this article.
Any natural person.
Any person who resides in or inhabits the Borough of Wilson.
A flat rate tax of $5 per year levied on each resident.
Any person required hereunder to pay an occupation tax.
In addition to other taxes imposed by the Borough,
there is hereby imposed for general revenue purposes an annual tax
on occupation of $5 upon every resident of the Borough of Wilson who
shall have attained the age of 18 years on or before January 1 of
the fiscal year for which the tax is levied.
The Tax Collector shall give notice of the amount
of the tax on occupation hereby levied and assessed to every taxable
person whose name appears on the tax duplicate. Failure to receive
such notice shall not relieve a taxpayer from the payment of the tax
hereby levied and assessed, and such taxpayer shall be charged with
the said tax as though he had received notice.
In case the Tax Collector shall at any time
find within the Borough any resident or inhabitant above the age of
18 years whose name does not appear upon the tax duplicate, he shall
report the name of such person forthwith to the Assessor, who shall
thereupon certify the same unto the Borough Council, which shall promptly
certify the same to the Tax Collector reporting such name, whereupon
the Tax Collector shall add such name and the assessment of this tax
on occupation against such person to the duplicate of the Borough
of Wilson and shall proceed to collect the same. Any person who shall
become a resident of the Borough after the first day of January of
any calendar year shall be liable for the tax on occupation for that
year. Any person who shall cease to be a resident at any time after
the first day of January of any calendar year shall be liable for
the full amount of the tax on occupation for such year.
Any person who is less than 18 years of age
as of January 1 of the tax year shall not be subject to and shall
be excluded from the payment of the tax provided herein.
Said tax shall be collected by the duly elected
or appointed Tax Collector of Borough Taxes for the Borough of Wilson
in the same manner as other Borough taxes are collected.[1]
[1]
Editor's Note: The Borough Secretary acts
as the collection officer for this tax.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such tax as provided
by law for other Borough taxes.
The entry of the tax on occupation in the tax
duplicate and the issuance of the duplicate to the Tax Collector shall
constitute his warrant for the collection of the tax on occupation
hereby levied and assessed.
The expense of collection and compensation of
the Tax Collector shall be the same as shall be fixed from time to
time for the collection of other Borough taxes.
Said tax on occupation shall be payable on February
1 of the tax year. All taxpayers subject to the tax shall be entitled
to a discount of 2% from the amount of said tax upon making payment
of the whole amount thereof prior to April 1 of the tax year. All
taxpayers subject to the tax who shall fail to make payment of said
tax on or before June 1 of the tax year shall be considered delinquent
and shall be charged a penalty of 10% of the amount of said tax, which
penalty shall be added to the tax by the Collector and collected by
him. The Collector shall furnish a receipt to every person paying
such tax.
The Tax Collector shall give notice to the taxpayers
as above set forth, shall have the power to collect said tax on occupation
by distress, shall have the power and authority to demand and receive
said tax from the employer of any person owing any tax on occupation
or whose wife owes any tax on occupation, shall remit said taxes to
the Borough by a separate statement as other taxes are remitted, shall
allow discounts and add penalties and shall generally be subject to
all the duties and possessed of all the rights conferred upon the
Borough Tax Collector by the Local Tax Enabling Act of 1965 and its
supplements and amendments.[1] It is hereby declared to be the intent of the Borough
Council in enacting this article to confer upon the Tax Collector,
in the collection of this tax on occupation, all the powers, duties
and obligations of the Borough Tax Collector as provided for in the
Local Tax Enabling Act of 1965 and its supplements and amendments,
and it is further declared to be the intent to confer upon the Tax
Collector all the powers and rights, together with all the duties
and obligations, conferred upon or granted the Borough Tax Collector
by any other law or laws of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See 53 P.S. § 6924.101
et seq.
[Amended 1-22-1996 by Ord. No. 654, approved 1-22-1996]
Any person who shall be convicted of violating
or failing to carry out any of the provisions of this article, or
failing, neglecting or refusing to pay any taxes or penalties, or
attempting to do anything whatsoever to avoid payment of the whole
or any part of the tax imposed under this article, shall be liable
to a fine or penalty not to exceed $300 for each and every offense
and the costs of prosecution thereof, and in default of payment thereof,
to undergo imprisonment in the county prison for not more than 30
days, provided that such fine or penalty shall be in addition to any
other penalty imposed by any other section of this article.
