This article shall be known and may be cited as the "City Occupation Assessment Tax Ordinance."
[Adopted 11-26-1975 by Ord. No. O-15-1975]
The following words and phrases when used in this article shall have the meaning prescribed to them as set out in this section except where the context or language clearly indicates or requires a different meaning:
The City of Farrell, Mercer County, Pennsylvania.
Person, male or female 21 years of age and over who resides or is an inhabitant within the territorial limits of the City of Farrell, Mercer County, Pennsylvania.
Any trade, profession, business, calling, following, vocation or undertaking of any nature, type or kind carried on, engaged in, pursued by or performed by any individual whether salary, wage or other monetary compensation is or is not received for same.
The occupation assessment tax of $10 levied and imposed by this article.
The person or persons appointed by said Farrell City Council or designated by law to collect the tax imposed by this article.
The individual responsible for payment of the tax levied and imposed by this article.
An annual tax for general revenue purposes is hereby levied and imposed by the City of Farrell, Mercer County, Pennsylvania, upon the occupation of each individual in the amount of $10 for the calendar year 1976 and for every calendar year thereafter pursuant to the authority granted said City under Act No. 511 of 1965 of the General Assembly of Pennsylvania,[1] and shall be in addition to all other taxes levied and assessed by said City.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
The Tax Collector shall prepare a tax statement for each individual and taxpayer and shall state thereon the rate of the tax, the date it is payable, and mail or deliver same at the expense of the City.
B.
Said notice may be a part of the annual general notices or billings for other taxes due the City, but if so or otherwise, the tax shall be separately designated on all such notices as "Act No. 511 Occupation Assessment Tax." Further, the failure or omission of the collector to send such notices, or of any resident to receive such notice, shall not relieve or exempt such person from liability for the tax.
C.
The Tax Collector shall collect and receive the taxes, interest and penalties imposed by this article and maintain records showing the amounts received and the dates such amounts were received and shall turn over the same to said City.
D.
The Tax Collector shall collect said tax if necessary by suit or otherwise as provided for by the Local Tax Collection Law of 1945, P.L. 1050, as amended, Act No. 511, known as the "Local Tax Enabling Act of 1965," and all other laws applicable to the enforcement and collection of taxes assessed by cities; and shall collect all taxes, interests, costs, fines and penalties due under this article that are unpaid.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
If, for any reason, the tax is not paid when due, a penalty of 5% shall be added to said tax for nonpayment thereof and, if not paid within one year, interest at the rate of 6% shall also be added. Where suit is brought for the collection of said tax, any individual who shall be convicted for failing, neglecting or refusing to comply with the provisions of this article shall be sentenced to pay a fine of not more than $600 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days.
The Council of said City shall have the right to promulgate such rules and regulations which in their opinion are deemed necessary to effectuate the faithful performance of this article and shall have the right to grant such exemptions, exonerations or relief from payment of said tax to such individuals in accordance with the laws now or hereinafter in effect granting same.
This article is adopted under authority of Act 511 of 1965. All mandatory provisions thereof applicable to the tax imposed by this article are incorporated herein by reference. All other provisions of Act 511 that may be applied to the tax imposed by this article, and are not inconsistent with this article, are incorporated herein by reference.