This article is enacted pursuant to the authority conferred by the Local
Tax Enabling Act, 53 P.S. § 6901 et seq. as amended.
This article shall be known and may be cited as "The Occupational Privilege
Tax Ordinance of Independence Township."
The following words when used in this article shall have the meanings
ascribed to them in this section, except in those instances where the context
clearly indicates a different meaning.
COLLECTOR
The agent designated by the Township to collect the tax imposed by
this article and to administer the provisions thereof.
COMPENSATION
Gross income and shall include, without limitation, gross salaries,
wages, commissions, tips receipts, bonuses and fees.
EMPLOYER
Any individual, association, corporation, governmental body, or any
other entity employing one or more persons for compensation.
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise of
any kind for which compensation is received.
PERSON
Every natural person, association or corporation. Whenever used in
a section prescribing and imposing a fine or imprisonment, the term "person"
as applied to association shall mean the partners or members thereof, and
as applied to corporations, the officers thereof.
TAXPAYER
Any natural person engaging in an occupation within the territorial
limits of the Township.
TAXABLE PERIOD
The period beginning January 1 of the current year and ending December
31 of the current year and each succeeding calendar year thereafter.
An annual tax for general revenue purposes of $10 is hereby imposed
upon each natural person for the privilege of engaging in an occupation within
the territorial limits of the Township. Said tax shall be levied during the
period January 1 of the current year and ending December 31 of the current
year, and each succeeding calendar year thereafter.
If for any reason the tax is not paid when due, interest at the rate
of 6% per annum on the amount of said tax, and an additional penalty of 1/2
of 1% of the amount of the unpaid tax for each month or fraction thereof during
which the tax remains unpaid, shall be added and collected. Where action is
brought to recover said tax, or a levy is made by distress and sale of goods
and chattels, the person liable therefor shall, in addition, be liable for
the cost of collection as well as the interest and penalties herein imposed.
The provisions of this section shall apply both to employees and employers
required to make deduction of said tax.