[Adopted 12-6-1973 by Ord. No. 443 (Ch. XXIV, Part 4, of the 1975 Code of Ordinances)]
[Amended 2-11-1975 by Ord. No. 466]
Pursuant to the authority contained in the Local Tax Enabling Act of December 31, 1965 P.L. 1257, and its amendments and supplements, a tax for general revenue purposes is hereby levied on the occupations of all persons over 18 years of age physically residing within the Borough of Derry at any time during the calendar year, beginning on the first day of January, and ending the 31st day of December of each year, at the flat rate of $10.[1]
[1]
Editor's Note: Section 9 of Ordinance 443 provided that the ordinance shall continue in effect every year thereafter without further reenactment, until the ordinance be repealed.
Every husband against whose wife said occupation tax is levied shall be liable for the payment of said tax. Collection thereof from said husband may be made and enforced in the manner provided by law for the collection and enforcement of other taxes owing by such husband, including the collection thereof from the husband's employer.
[Amended 7-7-1975 by Ord. No. 489]
A. 
The chairman of the Finance Committee of the Borough of Derry shall compute and add the amount of the tax levied hereunder to the tax duplicate furnished to the Officer.[1]
[1]
Editor's Note: Section 1(b) of Ordinance 489 defined "Officer" as "that person, public employee or private agency designated by the Borough Council to collect and administer the occupation tax of the Borough of Derry."
B. 
The tax imposed by § 370-27 hereof shall be collected and turned over to the Borough of Derry, by the Officer of said Borough, under and subject to all the rules, regulations, rate of commissions, laws, etc., applicable to the per capita tax for the Borough purposes collectible by said Officer for the calendar year 1974 except if expressly modified herein.
The tax imposed by § 370-27 hereof shall be due and payable to the Borough at the same time that the per capita tax for the year 1974 shall become due and payable to the said Borough; shall be collectible in the same manner, and by the same methods as said per capita tax. However, no rebate for prompt payment thereof shall be allowed or deducted therefrom.
Any person who shall willfully fail, neglect or refuse to pay the said tax or to comply with any of the terms or provisions of this article, or of any regulation or requirement pursuant hereto and authorized hereby, for a period of four months, in addition to any other penalties provided by law, shall be liable to a penalty in the amount of the tax due and payable and further shall be required to pay the amount of the tax, together with interest thereon at the rate of 1/2 of 1% per month from the date said tax became due and payable.
[Amended 2-11-1975 by Ord. No. 466; 7-7-1975 by Ord. No. 489]
The Officer shall give notice to the taxpayers of the amount of occupation tax due under this article, at the same time and in the same manner as provided in the Local Tax Collection Law of 1945.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[Amended 2-11-1975 by Ord. No. 466]
Any person who shall violate any of the provisions of this article shall, for each and every such violation, upon conviction thereof, be sentenced to pay a fine of not more than $300 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. Provided: such fine and penalty may be in addition to the penalty imposed under § 370-32 of this article.