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.
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.
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.
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.