[Ord. 52, 12/28/1981, § 1; as amended by Ord. 180, 3/11/2014]
An occupation tax of 100% on all occupations as assessed on the assessment rolls for Northumberland County tax purposes is hereby levied and assessed for general purposes effective January 1, 2012. The rate is authorized to be modified as part of the budget process, and related resolutions shall be adopted on an annual basis.
[Ord. 52, 12/28/1981, § 3]
Every husband against whose wife's occupation said tax is levied shall be liable for the payment of the 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. Every wife against whose husband's occupation said tax is levied shall be liable for the payment of said tax. Collection thereof from said wife may be made and enforced in the manner provided by law for the collection and enforcement of other taxes owing by such wife, including the collection thereof from the wife's employer.
[Ord. 52, 12/28/1981, § 4]
As soon as the Township tax is assessed and levied by the Supervisors, the person designated by said Supervisors shall compute and add the amount of the tax levied and assessed hereunder to the Township tax duplicates furnished to the Tax Collector. The tax levied and assessed hereunder shall be collected and shall be subject to the same discount for prompt payment and to the same penalties for nonpayment as provided by law for other Township taxes. The provisions of Act 511 providing for collection of taxes are incorporated herein by reference.
[Ord. 52, 12/28/1981, § 5]
This Part has been adopted by virtue of authority vested in the Supervisors under Act No. 511 of the 1965 session of the General Assembly of the Commonwealth of Pennsylvania and the amendments thereto.