[Ord. 347, 11/19/1990, § 1]
1.
ADULT RESIDENT
OCCUPATION
PERSON
RESIDENT
TAX COLLECTOR
The following terms, when used in this Part, shall have the meanings
ascribed to them in this section unless the context clearly indicates
a different meaning:
Any person who has attained the age of 18 years or more before
the first day of January, 1990, and who shall be domiciled in the
Township of West Lebanon, Lebanon County, Pennsylvania.
Any livelihood, job, trade, profession, business, enterprises,
vocation, or any other activity in which a person is regularly or
habitually engaged, and which produces an income or a monetary return.
Any natural person.
Any person domiciled in the Township of West Lebanon.
The office of the Township Treasurer. Said tax collector
shall collect and receive all taxes, interest and penalties provided
for the use and benefit of the said Township of West Lebanon.
2.
The singular shall include the plural and the masculine, the feminine
and the neuter.
[Ord. 347, 11/19/1990, § 2]
There is hereby imposed for general revenue purposes a flat
rate occupation tax of $5 on all occupations as assessed on the assessment
rolls of Lebanon County, Pennsylvania, for the calendar year 1991,
and annually thereafter, of all persons residing in said Township
of West Lebanon over the age of 18 years and made taxable by the laws
of the Commonwealth of Pennsylvania, for the year 1991 and annually
thereafter. Any person whose total income from all sources is less
than $5,000 per annum is hereby exempted from payment of said flat
rate occupation tax.
[Ord. 347, 11/19/1990, § 3]
On or after the first day of January, 1991, the Township Treasurer
shall send to every adult resident of the Township of West Lebanon,
a notice of the flat rate occupation tax due from such resident for
the year 1991 and subsequent years. The failure or omission of the
Township Treasurer to send, or any adult resident to receive, such
notice shall not relieve such person from the payment of such tax.
[Ord. 347, 11/19/1990, §§ 4, 5, & 6]
1.
It shall be the duty of the Township Treasurer to collect and receive
all taxes, penalties and interest provided for in this Part in the
same manner as other Township taxes are collected, or otherwise as
provided by law.
2.
The Township Treasurer shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Township taxes.
3.
The entry of said flat rate occupation tax into the West Lebanon
Township's tax duplicate and issuance of said duplicate to the
Township Treasurer shall constitute his warrant for the collection
of said flat rate occupation tax hereby levied and assessed.
[Ord. 347, 11/19/1990, § 7; as amended by Ord.
454, 9/2/2008]
1.
If any tax imposed pursuant to this Part shall not be paid within
four months of the date of notice, a penalty of 10% of the tax due
and unpaid shall be added thereto.
2.
The Township Treasurer may sue in assumpsit for the recovery of all
taxes, interest and penalties unpaid, which are required to be paid
by this Part, and in the event suit is brought, the taxpayer shall,
in addition, be liable for the cost of the suit.
3.
Any person, firm or corporation who shall violate any provision of
this Part, upon conviction thereof, 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. Each
day that a violation of this Part continues shall constitute a separate
offense.
[Ord. 347, 11/19/1990, § 8]
This flat rate occupation tax will be in addition to all other
property, per capita, personal or other taxes levied by the Township
of West Lebanon.
