[Adopted 1-5-1976 by Ord. No. 92]
A. 
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:
ADULT RESIDENT
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.
ASSESSED VALUE
The value of occupations as assessed on the assessment rolls of Cambria County, Pennsylvania.
OCCUPATION
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.
PERSON
Any natural person.
RESIDENT
Any person domiciled in the Township of Richland.
TAX COLLECTOR
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]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
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.
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.