[Adopted 12-19-1978 by Ord. No. 242-1978 (Ch. XXIII, Part 1, of the 1970 Code of Ordinances)]
Pursuant to the authority granted in said Act of Assembly No. 511 approved December 31, 1965, known as "The Local Tax Enabling Act"[1] and its amendments and supplements, a tax for general Borough purposes is hereby levied, assessed and imposed annually on the occupations of all natural persons physically residing within the Borough of Kittanning and being 18 years of age or older at the rate of 140 mills or $14 per $100 of the occupational assessments of said taxables as determined by the Armstrong County occupational assessment list for the Borough of Kittanning. In the event that no occupation is assessed by said County against any such taxables, or that such occupation is assessed by said County at no dollars, such person is hereby assessed an occupational valuation of $100 for the purposes of the tax hereby imposed. Said tax shall be in addition to all other taxes levied and assessed by the Borough of Kittanning pursuant to any laws of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
Such tax shall be collected by the duly elected or appointed Tax Collector of the Borough of Kittanning in the same manner and at the same time as other Borough taxes are collected, as provided by The Local Tax Collection Law of 1945,[1] as amended and supplemented, and his books, accounts and records pertaining to this tax shall be audited, adjusted and settled in the manner prescribed by law for the auditing, adjusting and settling of accounts of persons receiving or expending funds of the Borough of Kittanning.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
Every year the Tax Collector shall give bond secured and conditioned for the collection and payment of such taxes as provided by law for other Borough taxes.
Every year the entry of the occupation tax in the tax duplicate and the issuance of such duplicate to the Tax Collector shall constitute his warrant for the collection of the occupation tax hereby levied and assessed.
Every year the expense of collection and compensation of the Tax Collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945,[1] as amended and supplemented, which compensation shall be the same as shall be fixed from time to time for the collection of other Borough taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
Every year the Tax Collector shall give notice to the taxpayers of the amount of occupation tax due under this article at the same time and in the same manner as provided by the Local Tax Collection Law of 1945, as amended and supplemented.
The tax imposed by § 498-1 hereof, and all applicable penalties and interest, shall be collected from every natural person subject to said tax notwithstanding the fact that the name of such persons shall not appear on the tax duplicate furnished to the Tax Collector as aforesaid and notwithstanding the fact that no notice by mail or otherwise shall have been given to such person of the fact that he or she is liable for payment of said tax. The names of such persons shall be added to the tax duplicate in the manner provided by law. Any person who shall become a resident of the Borough of Kittanning after issuance of the tax duplicate to the Tax Collector, as hereinbefore provided, shall not be liable for said tax during that calendar year; any person who shall cease to be a resident at any time after issuance of said tax duplicate shall be liable for the full amount of said tax for such year.
Each and every year the Tax Collector shall give notice to the taxpayers, shall have the power to collect said taxes by distress, shall have the power and authority to demand and receive said tax from the employer of any person owing any such occupation tax, or whose wife owes any such occupation tax, shall remit such taxes to the Treasurer of the Borough of Kittanning by separate statement at the same time as other taxes are remitted to the Borough, shall allow discounts and add penalties, shall generally be subject to all the duties and shall have all the rights and authority conferred upon him by the Local Tax Collection Law of 1945, as amended and supplemented, as well as The Local Tax Enabling Act of 1965, as amended and supplemented.[1] It is hereby declared to be the intent of the Borough Council, in enacting this article, to confer upon the Tax Collector, in the collection of this occupation tax, all the powers, together with all the duties and obligations to the same extent and as fully provided for in said laws.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq. and 53 P.S. § 6924.101 et seq., respectively.
Any person who shall wilfully fail, neglect or refuse to pay the occupation tax or otherwise to comply with this article, or with any regulation or requirement pursuant hereto and authorized hereby, after the first Monday in May following the calendar year for which said tax was due, shall be liable for a penalty in the amount of the tax due and payable, in addition to all other penalties provided by law or this article, and, further, shall be required to pay the amount of said tax, together with interest thereon at the rate of 1/2% per month from and after the first day of January immediately following the calendar year for which said tax was due, until paid, and penalties as aforesaid.
This article is enacted under the authority of the Act of Assembly of the Commonwealth of Pennsylvania No. 511 approved December 31, 1965, known as "The Local Tax Enabling Act,"[1] and its supplements and amendments, and this article shall be effective from on and after January 1, 1979, for the year 1979 and shall continue in full force and effect thereafter without annual reenactment until the rate of tax is subsequently changed or until repealed.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
All ordinances and parts of ordinances inconsistent herewith are hereby repealed, including, but not limited to, Ordinance No. 1651-1972, and Ordinance No. 188-1973, but nothing in this article shall be construed to affect any suit or proceeding pending in any court or any rights acquired or liability incurred, or any cause or causes of action acquired or existing under any ordinance, or part thereof, hereby repealed, nor shall this article affect violations of any other ordinance of the Borough of Kittanning existing prior to the effective date hereof, and any such violation shall be governed and shall continue to be punishable to the full extent of the law under the provisions of that ordinance in effect at the time the violation was committed.
Any person whose total income from all sources is less than $3,200 per annum is exempt from the occupation tax imposed by this article. Such exemption shall be claimed before payment of the tax by filing with the Tax Collector a written application for exemption supported by the claimant's duly certified statement of facts sufficient to establish such claim for exemption. Such exemption shall be claimed after payment of said tax by filing with the Secretary of the Borough of Kittanning a written application for refund supported by the claimant's duly verified statement of facts duly established for such exemption; provided, however, that such application is filed with the Borough Secretary during the calendar year for which said tax is imposed.