[Adopted by Ord. No. 30[1]]
[1]
Editor's Note: This ordinance provided that it shall go into effect 1-1-1979.
A. 
The following terms when used in this article shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
EMPLOYED ADULT RESIDENT
Any person domiciled, living or residing for any period during the current year in Adams Township, Butler County, Pennsylvania, who is employed in any occupation whatsoever for which he receives wages, salaries, compensation or remuneration of any kind in excess of $3,200 during said current year and who has attained the age of 18 years.
[1]
OCCUPATION
Includes any livelihood, job, trade, profession, business, enterprise, vocation or any other activity in which a person is engaged and for which he receives wages, salaries, compensation or other remuneration of any kind whatsoever.
PERSON
Any natural person.
TAX COLLECTOR or TAX COLLECTORS
The Tax Collector or Tax Collectors for the Township of Adams or such other person or persons as may from time to time be designated and appointed by Adams Township as the receiver of taxes due hereunder. Said Tax Collector or Tax Collectors shall collect and receive all taxes, interest and penalties provided for the use and benefit of said Township.
TOWNSHIP
Adams Township, Butler County, Pennsylvania.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
B. 
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
There is hereby imposed for general revenue purposes an occupation tax of $10 on all occupations of all employed residents of Adams Township who have attained the age of 18 years.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
On or before the first day of September, the Tax Collectors shall send to every employed adult resident of the Township a notice of the occupation tax due from such residents for the current year. Such notice may be part of the general notice sent to the residents of Adams Township, which notifies them of other taxes due and payable; provided, however, that the said occupation tax shall be listed separate and apart from the property taxes and per capita taxes, and provided further that the failure or omission of the Tax Collector to send, or of any employed adult resident to receive, such notice shall not relieve such person from the payment of such tax.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
It shall be the duty of the Tax Collectors to collect and receive all taxes, penalties and interest provided for in this article in the same manner as other taxes are collected or otherwise as provided by law.
In the event any taxpayer shall pay the tax due under this article on or before the 31st day of May, he shall be entitled to a rebate of 2% of the tax herein levied.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
A. 
If any tax imposed pursuant to this article shall not be paid on or before July 31, a penalty of 10% of the tax due and unpaid shall be added thereto.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
B. 
The Township may sue in assumpsit for the recovery of all taxes, interest and penalties unpaid which are required to be paid by this article, and in the event suit is brought, the taxpayer shall, in addition, be liable for the costs of suit.[2]
[2]
Editor's Note: Former Section 6C, which previously followed this subsection and contained a penalty, was deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
C. 
The Township shall, in addition to the remedies herein provided, have the right to collect the said occupation tax in the same manner and with the same methods as other Township taxes are collected or as otherwise provided by law.
This occupation tax shall be in addition to all other property, per capita, personal or other taxes levied by said Township.
This article has been adopted by virtue of authority vested in Adams Township under Act No. 511 of the 1965 Session of the General Assembly of the Commonwealth of Pennsylvania.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. Former Section 10, which previously followed this section and included the estimated revenue from the imposition of this tax, was deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I).