[Ord. 90-17, 12/17/1990]
An occupation value tax of 26% on the value of all occupations,
as assessed on the assessment rolls for Dauphin County tax purposes,
is hereby levied and assessed for general revenue purposes for the
calendar year commencing January 1, 1991, and thereafter until repealed,
upon the occupations of all persons residing in the Township of Susquehanna,
Dauphin County, Pennsylvania, who are 18 years of age or older, but
under the age of 70 years. The rate of taxation in dollars and cents
on each $250 assessed value of taxable occupation is $65 based on
said percentage of 26%.
[Ord. 90-17, 12/17/1990]
Persons residing in the Township of Susquehanna who become 18
years of age on or after January 1, 1991, or who, being 18 years of
age or older, and are not on the current Dauphin County Assessment
Roll, shall report the attainment of that age to the Susquehanna Township
Manager.
[Ord. 90-17, 12/17/1990]
Persons residing in the Township of Susquehanna who become 70
years of age or older, shall report the attainment of that age to
the Susquehanna Township Manager.
[Ord. 90-17, 12/17/1990]
This occupation value tax shall be in addition to all other
property, per capita, residence and other taxes levied by the Township
of Susquehanna.
[Ord. 90-17, 12/17/1990]
Any occupation which is not valued and assessed for County purposes
shall for the purpose of the tax hereby imposed by valued and assessed
at $250.
[Ord. 90-17, 12/17/1990]
The Susquehanna Township Manager is hereby directed to compute
and add the amount of the tax levied hereunder to the school tax duplicate
furnished to the tax collector. The tax levied and assessed hereunder
shall be collected by a tax collector appointed by the Board of Commissioners
of the Township of Susquehanna, in accordance with the terms and conditions
established at the time of appointment, together with the provisions
of this Section.
[Ord. 90-17, 12/17/1990]
The Tax Collector shall allow a 2% discount on the taxes levied
and assessed hereunder if paid within two months of the date of the
tax notice. In the event such taxes are not paid within four months
of the date of said notice, a penalty of 5% of the amount of the tax
shall be added. In the event such taxes are not paid within four months
of the date of said notice, a penalty of 5% of the amount of the tax
shall be added. In addition thereto, the tax as increased by the above
mentioned penalties shall bear interest at the rate of 1/2% per month
until paid. The provisions with respect to penalties and collection
which are recited herein shall be in addition to all other provisions
and costs of collection which are provided by law.
[Ord. 90-17, 12/17/1990; as amended by Ord. 97-16, 12/11/1997,
§ 708]
Any person whose total income from all sources is less than
$5,000 per annum is exempted from the provisions of this tax; provided,
however, that said persons shall complete and submit to the tax collector
a written request for exemption, on the form provided for said purpose.
[Ord. 90-17, 12/17/1990]
This Section has been adopted and enacted by virtue of the authority
vested in the Township of Susquehanna under Act No. 511 of the General
Assembly of the Commonwealth of Pennsylvania, approved December 31,
1965, P.L. 1257, as amended, 53 P.S. § 6907 (Supplement),
and known as the "Local Tax Enabling Act of 1965."
[Ord. 90-17, 12/17/1990]
The tax imposed by this Section is imposed for the calendar
year beginning January 1, 1991, and ending December 31, 1991, and
shall remain in effect thereafter on an annual basis until repealed.
[Ord. 90-17, 12/17/1990]
If any sentence, clause or Section of this Part is for any reason
declared by a court of competent jurisdiction to be unconstitutional,
illegal or invalid, such unconstitutionality, illegality, or invalidity
shall not affect or impair any of the remaining provisions, sentences,
clauses or Sections or parts of this Part. It is hereby declared as
the intent of the Board that this Part would have been adopted had
such unconstitutional, illegal or invalid sentence, clause, Section
or part thereof not been included therein.
[Ord. 90-17, 12/17/1990]
This Part and the tax imposed hereby shall become effective
immediately after adoption.
