[Adopted 9-13-1993 by Ord. No. 2560 (Ch. 166, Art. X, of
the 1986 Code)]
For the fiscal year beginning on the first day of January 1993,
and continuing on the first day of each year thereafter, a per capita
tax shall be and is hereby levied and assessed for general revenue
purposes upon all residents and inhabitants of the City of Oil City,
male and female, over 18 years of age.
Each resident and inhabitant of the City of Oil City over 18
years of age, male and female, shall pay to the City of Oil City for
general revenue purposes a per capita tax of $10.
It shall be the duty of the City Assessor to return annually
a list of all the residents and inhabitants of the City of Oil City,
male and female, over 18 years of age. Such list shall be added to,
included in and made a part of the tax duplicate and delivered to
the City Treasurer annually.
The tax herein levied and assessed shall be collected by the
City Treasurer in the manner provided by law for the collection of
personal taxes.
Within 30 days after delivery to the City Treasurer of the duplicate
taxes containing a list of residents and inhabitants aforementioned,
the City Treasurer shall give the notice required by law to each taxable
whose name appears on the duplicate delivered to him.
If the City Treasurer shall at any time find any resident or
inhabitant of the City of Oil City above the age of 18 years whose
name does not appear upon the tax duplicate, he shall forthwith report
the name of such person or persons to the City Assessor. The City
Assessor shall thereupon promptly certify the same name or names to
the Board of Revision of Taxes and Appeals of the City of Oil City,
which shall then promptly certify such name or names to the City Treasurer.
The Treasurer shall thereupon add the name and assessment of such
person to the duplicate and proceed to collect the taxes against such
person as herein provided.
For the collection and enforcement of the taxes herein levied
and assessed, the Treasurer shall have all of the rights and remedies
provided by law for the collection of per capita, residence and occupation
taxes in cities of the third class, including the right to demand,
receive and collect the same from the employer of the person taxable
under the provisions of this article.
All taxpayers subject to the payment of the aforementioned per
capita tax shall be entitled to a discount of 2% from the amount of
such taxes upon making payment of the whole amount thereof within
two months after the date of the tax notice. All taxpayers who shall
fail to make payment of such taxes for four months after the date
of the tax notice shall be charged a penalty of 5%, which penalty
shall be added to the taxes by the Treasurer and be collected by him.
Every husband against whose wife a per capita tax is levied
shall be liable for the payment of such taxes. Collection from such
husband may be made and enforced in the manner provided by law for
the collection and enforcement of payment of other taxes by such husband,
including the collection thereof from the husband's employer.
All persons, male and female, over the age of 18 years, residing
in the City of Oil City on October 1, 1993, shall be liable for the
tax herein imposed; and all persons, male and female, over the age
of 18 years, residing in the City of Oil City on the first day of
each year thereafter during the time this article remains in effect
shall be liable for such tax.
This article is enacted by the City of Oil City pursuant to
the provisions of the Act of Assembly of the Commonwealth of Pennsylvania
approved the 31st day of December 1965, P.L. 1257, known as the "Local
Tax Enabling Act,"[1] and the supplements and amendments thereto; and the tax
herein levied and assessed shall be in addition to other taxes levied
and assessed by the City of Oil City, including, by way of illustration
and not limitation, the residence tax levied by the City against residents
and inhabitants of said City under the provisions of the Third Class
City Code.[2]
