§ 243-21Tax levied.
§ 243-22Tax in addition to other taxes.
§ 243-23Notice of tax.
§ 243-24Discount and penalty.
§ 243-25Recovery of tax and penalty.
Under the authority of the Local Tax Enabling Act of December 31, 1965, P.L. 1257,
This occupation tax shall be in addition to all other taxes levied by said Borough.
On or before the first day of July in 1973 and in each subsequent year, the Tax Collector elected or designated by said Borough to collect or receive said occupation tax shall send to every taxpayer or person required hereunder to pay an occupation tax a notice of the occupation tax due for the current calendar year. Such notice shall be on a form prescribed by said Borough and procured at the expense of said Borough. However, failure or omission of the Tax Collector to send or of any taxpayer to receive such notice shall not relieve such person from the payment of such tax.
All taxpayers subject to the payment of said occupation tax shall be entitled to a discount of 2% on the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice. All taxpayers who shall fail to make payment of any such taxes imposed against them for four months after the date of the notice shall be charged a penalty of 10%, which shall be added to the taxes by the Tax Collector and collected by him. The Tax Collector shall furnish a receipt to every person paying such tax.
All occupation taxes imposed and levied by said Borough, together with all penalties, shall be recoverable by the Tax Collector in the manner authorized by the Local Tax Enabling Act of December 31, 1965, P.L. 1257, and the amendments and supplements thereto, inter alia by Sections 18 through 20 thereof,
As used in this article, the following terms shall have the meanings indicated:
- Used in its ordinary sense, includes any business, enterprise, job, livelihood, profession, services, trade, undertaking or vocation of any type or kind and shall also include any activity in which a person is regularly or habitually engaged and shall be liberally construed. Such "occupations" may be determined by the Dauphin County Occupational Assessment List (showing uniform valuation of $250 for occupation of each person) for all wards of Middletown.