[Adopted 3-23-2011 by Ord. No. 5618]
This article is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901
et seq.; renumbered by 2008, July 2, P.L. 197, No. 32, Section 2,
as hereafter amended, supplemented, modified or reenacted by the General
Assembly of Pennsylvania, (hereinafter "Act").[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A tax at the flat rate of $10, for the purpose of providing
general revenue, is hereby levied, assessed and imposed on the occupations
of all residents ("resident," as used in this article, shall mean
every adult individual 18 years of age or older who lives within the
City of Altoona) residing within the City of Altoona at any time during
the fiscal year beginning 30 days after enactment of this article
and ending on the last day of December 2011, and each calendar year
thereafter, provided, that the tax hereby imposed shall not be levied
upon any resident whose total income during the taxable year is any
figure less than $1,200. "Occupation," as used in this article, shall
mean any trade, profession, business, calling, following, vocation
or undertaking of any nature, type or kind carried on, engaged in,
pursued by or performed by any individual, whether a salary, wage
or other monetary compensation is or is not received for the same.
This flat-rate occupation tax shall be in addition to all other
real estate, per capita, and other taxes levied currently by the City
of Altoona.
All taxes levied under this article, together with all penalties
and interest, shall be recoverable by a tax collector, as designated
from time to time by City Council, in the manner authorized by the
act.
The designated tax collector shall send to every resident of
the City over the age of 18 years a notice of the occupation tax due
by such resident for the calendar year 2011 and each year thereafter.
The failure or omission of the Collector to send or of any taxpayer
to receive such notice shall not relieve such person from the payment
of such tax and other legal assessments; provided, further, that any
person who shall become a resident of the City after the effective
date of this article and each year thereafter shall be liable for
the occupation tax for that particular calendar year, and any person
who shall cease to be a resident at any time after the effective date
of this article and each year thereafter shall be liable for the full
amount of the occupation tax for each such year.
[Amended 5-13-2020 by Ord. No. 5762]
All taxpayers who shall fail to make payment of any such taxes
imposed against them on or before April 15 following the date of the
notice shall be charged a penalty of $1 plus interest of 1% per month
from the date the penalty is imposed to the time of payment, which
penalty shall be added to the taxes by the Collector and collected
by said Tax Collector. The date for payment prior to assessment of
the penalty for any particular tax year may be extended by resolution
of Council.
It shall be the duty of the Tax Collector to prepare and keep
current a list of all taxpayers by and through the use of all legal
means at his, her or its disposal. This list shall contain all residents
18 years of age and over and the occupation of each.
A.
Nothing contained in this article shall be construed to empower the
City of Altoona to levy and collect the tax hereby imposed on any
resident not within the taxing power of the City of Altoona under
the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
B.
If the tax hereby imposed under the provisions of the article shall
be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States or of the laws of the Commonwealth
of Pennsylvania as to any individual, the decision of the court shall
not affect the right to impose or collect said tax or the validity
of the tax so imposed on other persons or individuals as herein provided.
[Amended 6-12-2013 by Ord. No. 5639]
Any person subject to the tax imposed hereby who fails or refuses
to pay the tax or to render accurate information to the City-appointed
Tax Collector concerning such person's residence and/or occupation
shall, in addition to any other penalty imposed hereby, upon conviction
thereof, be sentenced to pay a fine not less than $100 nor more than
$1,000 or to undergo imprisonment for a term not to exceed 90 days,
or both.
