[Adopted 1-5-1976 by Ord. No. 92]
A.
ADULT RESIDENT
ASSESSED VALUE
OCCUPATION
PERSON
RESIDENT
TAX COLLECTOR
The following terms, when used in this article, shall
have the meanings ascribed to them in this section unless the context
clearly indicates a different meaning:
Any person who has attained the age of 21 years or more before
the first day of January 1976, and who shall be domiciled in the Township
of Richland.
The value of occupations as assessed on the assessment rolls
of Cambria County, Pennsylvania.
Any livelihood, job, trade, profession, business, enterprise,
vocation or any other activity in which a person is regularly or habitually
engaged, which occupation has some value.
Any natural person.
Any person domiciled in the Township of Richland.
The collector of the tax of the Township of Richland. Said
Tax Collector shall collect and receive all taxes, interest and penalties
provided for the use and benefit of said Township of Richland.
B.
The singular shall include the plural; and the masculine
shall include the feminine and the neuter.
There is hereby imposed for general revenue
purposes a flat rate occupation tax of $10 on all occupations having
a valuation as assessed on the assessment rolls of Cambria County,
Pennsylvania, for the year 1976, and annually thereafter, of all persons
residing in said Township of Richland over the age of 21 years and
made taxable by the laws of the Commonwealth of Pennsylvania for the
year 1976, and annually thereafter.
On or after the first day of July 1976, said
Tax Collector shall send to every adult resident of said Township
of Richland a notice of the flat rate occupation tax due from such
resident for the year 1976, and subsequent years. 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.
It shall be the duty of the Tax Collector to
collect and receive all taxes, penalties and interest provided for
in this article in the same manner as other township taxes are collected,
or otherwise as provided by law.
In the event that any taxpayer shall pay the
tax due under this article within two months of the date of the notice,
he shall be entitled to a rebate of 2% of the tax herein levied.
A.
If any tax imposed pursuant to this article shall
not be paid within four months of the date of the notice, a penalty
of 10% of the tax due and unpaid shall be added thereto.
[Amended 12-29-1981 by Ord. No. 129]
B.
The Board of Supervisors of said township may sue
in assumpsit for the recovery of all taxes, interest and penalties
unpaid, which are required to be paid by this article, and in the
event that suit is brought, the taxpayer shall, in addition, be liable
for the cost of suit.
C.
Any person who violates or permits a violation of
this article or who fails, neglects or refuses to pay any tax or penalty
imposed under this article, or attempts to do anything whatsoever
to avoid the payment of the whole or any part of the tax imposed hereunder,
shall, upon being found liable therefor in a civil enforcement proceeding
commenced by the township before a District Justice, pay a fine of
not more than $600, plus all court costs, including reasonable attorney's
fees, incurred by the township in the enforcement of this article.
No judgment shall be imposed until the date of the determination of
the violation by the District Justice. If the defendant neither pays
nor timely appeals the judgment, the township may enforce the judgment
pursuant to the applicable Rules of Civil Procedure. Each day a violation
exists shall constitute a separate offense. Further, the appropriate
officers or agents of the township are hereby authorized to seek equitable
relief, including injunction, to enforce compliance herewith.[1]
D.
Provided further that said township shall, in addition
to the remedies herein provided, have the right to collect said occupation
tax in the same manner and with the same methods as other township
taxes are collected or as otherwise provided by law.
This occupation tax shall be in addition to
all other property, per capita, personal or other taxes levied by
said Township of Richland.
Every husband against whose wife said occupation
tax is levied shall be liable for the payment of said tax. Collection
thereof from said husband may be made and enforced in the manner provided
by law for the collection and enforcement of other taxes owing by
such husband, including the collection thereof from the husband's
employer.
This article has been adopted by virtue of authority
vested in townships under the Local Tax Enabling Act, December 31,
1965, P.L. 1257 (53 P.S. § 6901), as amended and supplemented.
