Borough of Middletown, PA
Dauphin County
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Table of Contents
Table of Contents
[Adopted 12-27-1972 by Ord. No. 612, approved 12-27-1972]

§ 243-21
Tax levied. 

§ 243-22
Tax in addition to other taxes. 

§ 243-23
Notice of tax. 

§ 243-24
Discount and penalty. 

§ 243-25
Recovery of tax and penalty. 

§ 243-26
(Reserved) 

§ 243-27
Definitions. 

§ 243-21 Tax levied.

[Amended 9-3-2002 by Ord. No. 1150, approved 9-3-2002]

Under the authority of the Local Tax Enabling Act of December 31, 1965, P.L. 1257,

Editor's Note: See 53 P.S. § 6901 et seq.
a tax for the purpose of providing revenue for general Borough purposes at the flat rate of $10 is hereby levied, assessed and imposed on the occupation of all natural persons of the age of 18 years or over residing within or being an inhabitant of the Borough of Middletown, Dauphin County, Pennsylvania, at any time during the calendar year beginning January 1, 1973 and ending on December 31, 1973, and said tax shall continue in force on a calendar-year basis annually thereafter without reenactment. Any person whose total income from all sources is less than $5,000 per annum, and any person whose bona fide occupation is that of clergy, shall be exempt from the tax herein provided. All other exemptions are hereby revoked.

§ 243-22 Tax in addition to other taxes.

This occupation tax shall be in addition to all other taxes levied by said Borough.

§ 243-23 Notice of tax.

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.

§ 243-24 Discount and penalty.

[Amended 9-3-2002 by Ord. No. 1150, approved 9-3-2002]

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.

§ 243-25 Recovery of tax and penalty.

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,

Editor's Note: See 53 P.S. § 6918 et seq.
including distress and sale of goods and chattels of taxpayer, collection from employers of persons owing delinquent occupation taxes or whose spouse owes delinquent occupation taxes, collection from the commonwealth through deduction from wages owing or due to a delinquent taxpayer or by suit in assumpsit or other appropriate remedy or as otherwise provided by law.

§ 243-26 (Reserved)

Editor's Note: Former § 243-26, Violations and penalties, as amended, was repealed 7-7-2003 by Ord. No. 1158, approved 7-7-2003.

§ 243-27 Definitions.

As used in this article, the following terms shall have the meanings indicated:

OCCUPATION
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.