[Ord. 81-7, 12/28/1981, § 1]
The following words and phrases, when used in this Part, shall have the meaning ascribed to them in this section:
OCCUPATION
The vocation, profession, trade, employment, business, or calling in which a person shall principally devote his time, whether for profit or compensation or not. It is the intent of this Part that every person shall be considered to have an occupation.
OVER 18 YEARS OF AGE
Age at last birthday.
RESIDENT
Any natural person, male or female, domiciled within the Borough of Wrightsville, York County, Pennsylvania.
SECRETARY
The person duly appointed to the office of Secretary by the said Borough.
TAX COLLECTOR or COLLECTOR
The Tax Collector of the Borough of Wrightsville.
TAXABLE PERSON or ADULT RESIDENT
Each resident of the Borough indicated under over 18 years of age.
[Ord. 81-7, 12/28/1981, § 2; as amended by Ord. 87-4, 10/5/1987, § 1]
1. 
A flat rate occupation tax is hereby imposed beginning July 1, 1982, for general revenue purposes, of $10 upon the occupations of each resident of said Borough over 18 years of age, and is in addition to any other tax imposed by said Borough.
2. 
Exempted from this flat rate occupation tax are the following categories:
A. 
Those adult residents whose gross income, from all sources, is less than $5,000.
B. 
Those married couples whose combined gross income, from all income sources, is less than $10,000.
[Ord. 81-7, 12/28/1981, § 3]
The Secretary shall enter the tax herein imposed upon the tax duplicate as now required by law to be forwarded to the Tax Collector.
[Ord. 81-7, 12/28/1981, § 4]
In the calendar year 1982, at such time as the Eastern York School District Occupation Tax bills are sent, the Tax Collector shall send to every adult resident of the said Borough a notice of the occupation tax due from such resident. Thereafter, the notice shall be sent on or before the May 1. Such notice may be part of the general notice sent to the residents of said Borough which notifies said residents of other taxes due and payable. Provided, however, that the said occupation tax shall be listed separate and apart from other taxes. Provided, however, that the failure or omission of the Tax Collector to send, or of any adult resident to receive, such notice shall not relieve such person from the payment of such tax. Provided, further, that any person who becomes a resident of the said Borough after May 1, 1983 or later years, shall not be liable for the occupation tax for that year, and any person who ceases to be a resident at any time after June 1, 1983, or later years, shall be liable for the full amount of their occupation tax for said year.
[Ord. 81-7, 12/28/1981, § 5]
It shall be the duty of the Tax Collector to collect and receive all taxes, penalties and interest provided for in this Part and to issue his receipts therefor. He shall keep a record showing the amounts received by him, the persons paying the same, and the nature and date of such receipt.
[Ord. 81-7, 12/28/1981, § 6]
1. 
The Tax Collector is hereby authorized to promulgate and enforce such rules and regulations as may be approved by the Borough Council of the Borough Wrightsville pertaining to the administration and enforcement of this Part.
2. 
In the event that any taxpayer shall pay the said tax on or before the October 15, 1982, or July 15, in later years, he shall be entitled to a rebate of 2% of the tax herein levied.
[Ord. 81-7, 12/28/1981, § 7; as amended by Ord. 98-4, 9/14/1998]
1. 
If any tax imposed pursuant to this Part shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
2. 
The Borough Council of the Borough of Wrightsville, through its Solicitor, may sue in assumpsit for the recovery of all taxes, interest and penalties unpaid which are required to be paid by this Part.
3. 
If for any reason a tax imposed by this Part is not paid on the date it is required to be paid, interest at the rate of 1% on the amount unpaid, together with penalty thereon for each month or fraction thereof, shall be added and collected; and, where suit is brought for the recovery of such tax and interest, the taxpayer shall, in addition, be liable to costs of suit and a 5% commission for the use of the Borough upon the total of such tax and interest for expenses of collection.
4. 
Any person convicted of violating or failing to carry out any provision of this Part, or failing, neglecting or refusing to pay any tax or penalties imposed under this Part, or attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this Part, shall be, upon conviction thereof, 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. Provided, such fine or penalty shall be in addition to any other penalty imposed by any other section of this Part.
5. 
Provided, further, that the said Borough Council of the Borough of Wrightsville shall, in addition to and not in limitation of the above mentioned provisions, have the right to collect all taxes levied under this Part together with all penalties in the manner authorized by law in the Commonwealth of Pennsylvania.
[Ord. 81-7, 12/28/1981, § 8]
1. 
Nothing contained in this Part shall be construed to empower the Borough to levy and collect the taxes hereby imposed on any person not within the taxing power of the Borough under the Constitution of the United States and the laws and Constitution of the Commonwealth of Pennsylvania.
2. 
If the tax, or any portion thereof, imposed upon any person under the provisions of this Part shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania, the decision of the court shall not affect or impair the right to impose the taxes, or the validity of the taxes so imposed upon other persons as herein provided.
[Added by Ord. 2005-6, 8/1/2005]
Wrightsville Borough hereby approves and adopts the Cost of Collection Schedule, attached hereto and made a part hereof,[1] to be imposed by the York Area Tax Bureau, or such other Tax Collector designated by Wrightsville Borough for the collection of taxes on earned income and net profits, upon any taxpayer whose taxes are or become delinquent and/or remain due and unpaid; provided, however, that Wrightsville Borough may amend said fee schedule by resolution from time to time. The York Area Tax Bureau, or such other Tax Collector designated by Wrightsville Borough, is authorized to retain such costs of collection as set forth in the attached schedule in recovering delinquent taxes and as permitted to be assessed to delinquent taxpayers pursuant to law.
[1]
Editor's Note: Said schedule is on file in the Borough offices.