[Adopted 1-2-1996 by Ord. No. 395; amended in its entirety 5-13-1997 by Ord. No. 423]
[Amended 1-3-2012 by Ord. No. 619[1]]
An occupation tax of 100% on 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assessed for general revenue purposes for the calendar year commencing January 1, 2012, and annually thereafter until repealed, upon the occupations of all persons residing in the Township of Derry, Dauphin County, Pennsylvania, who are 19 years of age or older, but under the age of 65 as of January 1 of the calendar year for which the tax is imposed. The rate of taxation in dollars and cents on each $250 assessed value of a taxable occupation is $250 based on said percentage of 100%.
[1]
Editor's Note: This ordinance also provided that it shall become effective as of 1-1-2012 for all tax bills issued on or after 1-1-2012.
Persons residing in the Township of Derry who become 19 years of age on or after January 1, 1997, or who, being 19 years of age or older, are not on the current Dauphin County Assessment Rolls, shall report the attainment of that age to the Derry Township Manager.
Persons residing in the Township of Derry who become 65 years of age or older shall report the attainment of that age to the Derry Township Manager.
Any occupation which is not valued and assessed for county purposes shall, for the purpose of the tax hereby imposed, be valued and assessed at $250.
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 spouse may be made and enforced in the manner provided for by law for the collection and enforcement of other taxes owing by such spouse, including the collection thereof through the spouse's employer by authorized legal procedure.
The Derry Township Manager is hereby directed to compute and add the amount of the tax levied hereunder to the tax duplicate furnished to the Tax Collector. The tax levied and assessed hereunder shall be collected by a Tax Collector appointed by the Board of Supervisors of the Township of Derry, in accordance with the terms and conditions established at the time of appointment, together with the provisions of this article.
The Tax Collector shall allow a 2% discount of 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 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 shall be added. In addition thereto, the tax as increased by the above mentioned penalties shall bear 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 by law.
[Amended 2-25-2003 by Ord. No. 518; 10-23-2017 by Ord. No. 695]
Any person whose total income from all sources is less than $12,000 per annum (calendar year) is exempted from the provisions of this tax; provided, however, that said persons shall complete and submit to the Tax Collector a written request for an exemption on the form provided for said purpose.
This article has been adopted and enacted by virtue of the authority vested in the Township of Derry under Act No. 511 of the General Assembly of the Commonwealth of Pennsylvania, approved December 31, 1965, P.L. 1257, as amended, known as the "Local Tax Enabling Act of 1965."
The tax imposed by this article is imposed for the calendar year beginning January 1, 1967, and ending December 31, 1997, and shall remain in effect thereafter on an annual basis until repealed.