[Adopted 12-21-2020 by Ord. No. 1374, approved 12-21-2020[1]]
[1]
Editor's Note: This ordinance also repealed former Art. III,
Occupation Tax, adopted 12-27-1972 by Ord. No. 612, approved 12-27-1972, as amended.
Any business, enterprise, job, livelihood, profession, services,
trade, undertaking or vocation of any type or kind, including any
activity in which a person is regularly or habitually engaged. Such
occupations may be determined by the Dauphin County Occupational Assessment
List (showing uniform valuation for occupation of each person) for
all wards of Middletown.
A.
An occupation tax of 60% on the value of all occupations, as assessed
on the assessment rolls for Dauphin County tax purposes, is hereby
levied and assessed for general revenue purposes for the calendar
year commencing January 1, 2023, and annually thereafter until repealed,
upon the occupations of all persons residing in the Borough of Middletown,
Dauphin County, Pennsylvania, who are 19 years of age or older but
under the age of 65 as of January 1 of the calendar year for which
the tax is imposed.
[Amended 11-15-2022 by Ord. No. 1399, approved 11-15-2022]
B.
The rate of taxation in dollars and cents on each $250 assessed value
of a taxable occupation is $150 based on said percentage of 60%. Any
occupation which is not valued and assessed for county purposes shall,
for the purpose of the tax hereby imposed, be assessed at this rate.
[Amended 11-15-2022 by Ord. No. 1399, approved 11-15-2022]
C.
This occupation tax shall be in addition to all other property, per
capita, residence and other taxes levied by the Borough of Middletown.
A.
Persons residing in the Borough of Middletown who become 19 years
of age on or after January 1, 2021, or who, being 19 years of age
or older, are not on the current Dauphin County assessment rolls,
shall report the attainment of that age to the Manager of the Borough
of Middletown.
B.
Persons residing in the Borough of Middletown who become 65 years
of age or older shall report the attainment of that age to the Manager
of the Borough of Middletown.
The spouse of every person against whom the occupation tax is
levied shall be liable for the payment of said tax. Collection thereof
from said spouse may be made and enforced in the manner provided for
by law for the collection and enforcement of other taxes owing by
such spouse, including the collection thereof through the spouse's
employer by authorized legal procedure.
Any person whose total income from all sources is less than
$12,000 per annum (calendar year) is exempted from the provisions
of this tax; provided, however, that said persons shall complete and
submit to the Tax Collector a written request for an exemption on
the form provided for said purpose.
The Borough Manager is hereby directed to compute and add the
amount of the tax levied hereunder to the tax duplicate furnished
to the Tax Collector. The tax levied and assessed hereunder shall
be collected by a Tax Collector appointed by the Borough Council of
the Borough of Middletown in accordance with the terms and conditions
established at the time of appointment, together with the provisions
of this article.
A.
The Tax Collector shall allow a 2% discount of the taxes levied and
assessed hereunder if paid within two months of the date of the tax
notice.
B.
In the event such taxes are not paid within four months of the date
of said notice, a penalty of 5% of the amount of the tax shall be
added. In the event such taxes are not paid within six months of the
date of said notice, a penalty of 10% of the amount of the tax shall
be added.
C.
In addition thereto, the tax as increased by the above-mentioned
penalties shall bear interest at the legal rate on a monthly basis
until paid. The provisions with respect to penalties and collection
which are recited herein shall be in addition to all other provisions
and costs of collection which are provided by law.
