[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without further reenactment, until the ordinance be repealed.
This occupation tax shall be in addition to
all other property, per capita, residence, personal and other taxes
levied by the Borough of Derry.
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.
