[Adopted 2-11-1980 as Ord. No. 448]
[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,[1] 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."[2]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[2]
Editor's Note: See 53 P.S. § 6901 et seq.
[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,"[1] 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.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.