Borough of Lemoyne, PA
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2023-01-19
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Part II: General Legislation
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Chapter 488 Taxation
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Article III Residence/Occupation Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 12 Authorities, Municipal
- Ch 31 Emergency Medical Services
- Ch 36 Environmental Advisory Council
- Ch 42 Fire Company
- Ch 58 Manager
- Ch 67 Pensions
- Ch 73 Planning and Zoning Commission
- Ch 79 Police Department
- Ch 94 Salaries and Compensation
- Ch 101 Shade Tree Commission
- Part II: General Legislation
- Ch 128 Alarm Devices
- Ch 135 Alcoholic Beverages
- Ch 141 Amusements
- Ch 146 Animals
- Ch 169 Brush, Grass and Weeds
- Ch 177 Buildings, Numbering of
- Ch 183 Burning, Open
- Ch 188 Cable Television
- Ch 200 Construction Codes, Uniform
- Ch 206 Curfew
- Ch 212 Disorderly Conduct
- Ch 229 Drugs and Drug Paraphernalia
- Ch 241 Emergency Management
- Ch 258 Firearms
- Ch 265 Fire Prevention
- Ch 268 Fireworks
- Ch 274 Floodplain Management
- Ch 283 Garage Sales
- Ch 305 Insurance
- Ch 347 Parks and Recreation Areas
- Ch 358 Peddling and Soliciting
- Ch 370 Property Maintenance
- Ch 379 Public Property
- Ch 394 Rental Property
- Ch 411 Secondhand Dealers
- Ch 420 Sewers and Sewage Disposal
- Ch 432 Smoke Detectors
- Ch 445 Solid Waste
- Ch 453 Storm Sewers
- Ch 460 Stormwater Management
- Ch 472 Streets and Sidewalks
- Ch 480 Subdivision and Land Development
- Ch 488 Taxation
- Ch 488 Art III Residence/Occupation Tax
- § 488-20 Imposition.
- § 488-21 Legal authority for tax and collection.
- Ch 499 Trees
- Ch 514 Vector Control
- Ch 525 Vehicles and Traffic
- Ch 550 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 12-27-1973 by Ord. No. 502 (Ch. 24, Part 3, of the 1984 Code
of Ordinances)]
[1]
Editor's Note: This tax was originally passed as a Residence
Tax under the Local Tax Collection Law by Ordinance 321, as amended.
[Amended 2-3-1977 by Ord.
No. 516]
A $5 tax is hereby levied and imposed on all residents of the
Borough of Lemoyne, who have attained the age of 18 years. This is
an Occupation Tax, and it will be presumed that those residents assessed
at zero on the Cumberland County assessment rolls have no occupation.
This tax is levied under the authority of Act 511, 1965, as
amended,[1] and shall be collected by the duly elected or appointed
Tax Collector. In the collection of such tax, the Tax Collector shall
have all the authority granted to Borough Tax Collectors by the Local
Tax Collection Law, the Act of May 25, 1945, as amended,[2] and may use all methods of collection of said tax that may be provided by said law (see Article V).
