[Amended 4-13-1994 by Ord. No. 492]
There be and is hereby assessed and levied a
flat-rate occupation tax of $2.50 for general revenue purposes for
the current Borough fiscal year against each resident or inhabitant
of the Borough of Freedom, Beaver County, Pennsylvania, 18 years of
age or over.
It shall be the duty of the Assessors in the
Borough of Freedom to prepare a list of residents or inhabitants,
and their respective addresses, in said Borough, 18 years of age or
over, and return the same, and such list of residents or inhabitants
shall be included and certified in the list of taxable persons certified
to the Borough of Freedom for occupation or per capita tax purposes
as provided by law.
The duly elected Tax Collector of the Borough
of Freedom, Beaver County, Pennsylvania, is hereby designated as the
person to collect said tax for and on behalf of the Borough of Freedom.
All such taxes assessed and levied under the
provisions of this article and all penalties shall be collected in
accordance with the provisions of the Act of Assembly of the Commonwealth
of Pennsylvania known as the "Local Tax Collection Law" on May 25,
1945, P.L. 1050, and its supplements and amendments, and in accordance with the provisions of the Act of Assembly
of the Commonwealth of Pennsylvania No. 511, approved on December
31, 1965, P.L. 1257, as amended, known as the "Local Tax Enabling
Act."
[Amended 4-13-1994 by Ord. No. 492]
All taxpayers subject to the payment of the
aforesaid tax shall be entitled to a discount of 2% of the whole amount
thereof if said tax is paid within two months after the date of the
tax notice. All taxpayers who shall fail to make payment of any such
taxes charged against them for four months after the date of the tax
notice shall be charged a penalty of 5%, which penalty shall be added
to and become a part of said tax.
This article is passed pursuant to the provisions
of the Act of the General Assembly of the Commonwealth of Pennsylvania
No. 511, approved the 31st day of December, 1965, as amended, known
as the "Local Tax Enabling Act," and is in addition to any and all other taxes that may
be assessed and levied by said Borough of Freedom and shall be so
construed.