[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Editor's Note: This ordinance also repealed former Art.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.
OCCUPATION
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assessed for general revenue purposes for the calendar year commencing January 1, 2023, and annually thereafter until repealed, upon the occupations of all persons residing in the Borough of Middletown, Dauphin County, Pennsylvania, who are 19 years of age or older but under the age of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.