For general revenue purposes, an annual flat-rate occupation
tax of $10 is hereby assessed and levied on all occupations of all
employed adult residents of the Township.
[Amended 11-21-2002 by Ord. No. 02-11]
A. Enforcement notice.
(1) If it appears to the Township that a violation of this Part
5 has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this section.
(2) The enforcement notice shall be sent to the person that is in violation
of the requirements of this Part 5.
(3) An enforcement notice shall state at least the following:
(a)
The name of the person that is in violation of this Part 5 and,
if applicable, any other person against whom the Township intends
to take action.
(b)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this Part 5.
(c)
The date before which the steps for compliance must be completed.
(d)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(e)
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
B. Enforcement remedies.
(1) Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this Part
5 shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not more than $600, plus all court costs, including reasonable attorney fees, incurred by the Township as a result thereof. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by the District Justice. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable Rules of Civil Procedure. Each day that a violation continues or each section of this Part
5 which shall be found to have been violated shall constitute a separate offense.
(2) Nothing contained in this section shall be construed or interpreted
to grant any person or entity other than the Township the right to
commence any action for enforcement pursuant to this section.
(3) District Justices shall have initial jurisdiction over proceedings
brought under this section.
[Amended 11-21-2002 by Ord. No. 02-11]
This Part
5 has been adopted under the authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq., and any amendments thereto, the terms and provisions of which are hereby accepted and adopted.