[Adopted 5-12-1981 as Ord. No. 371]
A.
BOROUGH
EMPLOYED ADULT RESIDENT
OCCUPATION
PERSON
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:
Evans City Borough, Butler County, Pennsylvania.
Any person domiciled, living or residing for any period during
the current calendar year, January 1 to December 31, or such calendar
year thereafter as this Article remains in effect in the Borough of
Evans City who is employed in any occupation whatsoever for which
he receives wages, salaries or compensation of any kind in excess
of $5,000 during said calendar year and who has attained the age of
18 years prior to July 1 of such calendar year.
[Amended 8-1-1994 by Ord. No. 452]
Includes any livelihood, job, trade, profession, business,
enterprise, vocation or any other activity in which a person is engaged
and for which he receives wages, salaries or compensation of any kind
whatsoever.
Any natural person.
The person or persons appointed by the Borough Council as
the receiver of tax levied hereunder. Said "Tax Collector" shall collect
and receive all taxes, interest and penalties provided for the use
and benefit of said borough.
B.
The singular shall include the plural and masculine
the feminine and the neuter.
[Amended 8-1-1994 by Ord. No. 452]
There is hereby imposed for general borough
revenue purposes an occupation tax of $10 on all occupations of all
employed adult residents for the current year and for calendar years
thereafter.
[Amended 8-1-1994 by Ord. No. 452]
On or before the first day of September of the
current year and on or before the first day of September of each calendar
year thereafter, said Tax Collector shall send to every employed adult
resident of said borough notice of the occupation tax due from such
resident. Such notice may be a part of other tax notices sent to such
residents, however, such occupation tax shall be listed separate and
apart from any such other tax so notified; provided, however, that
the failure or omission of the Tax Collector to send or of any employed
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 and to do all other such acts as required of tax collectors
by law.
In the event that any taxpayer shall pay the
tax due under this Article on or before the 30th day of September
of the year for which the tax is applicable, 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 on or before November 30 of the year for which the tax
is applicable, a penalty of 10% of the tax due and unpaid shall be
added thereto.
B.
The borough 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.
A.
Any person convicted before any Magistrate or court
of record of violating or failure to carry out any of the provisions
of this article or of failing, neglecting or refusing to pay any tax
or penalty imposed under this article or of attempting to do anything
whatsoever to avoid the payment of the whole or any part of the tax
imposed herein shall be liable for a fine or penalty not exceeding
$600 for each and every offense and the cost of prosecution thereof
and, in default thereof, to undergo imprisonment in the Butler County
Correctional Institution for a period not exceeding 30 days, provided
that such fine or penalty shall be in addition to any other penalty
imposed by any other section of this article.
[Amended 8-1-1994 by Ord. No. 452]
B.
The borough, in addition to the remedies herein provided,
shall have the right to collect said occupation tax in the same manner
and with the same methods as other borough 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 borough.
