[Adopted 12-19-1991 by Ord. No. O-91-15]
This article is adopted under authority of the
Pennsylvania Local Tax Enabling Act, P.L. 1257, No. 511, December
31, 1965, 53 P.S. § 6901 et seq. (1982), as amended.
This article shall be known as the "Occupation
Assessment Tax Ordinance."
For calendar year 1992, and annually thereafter,
this tax for the purpose of providing revenue for general Township
expenditures is hereby levied, assessed and imposed on the occupations
of all persons residing in College Township, Centre County, Pennsylvania,
at any time during the calendar year, who are 18 years of age or older.
The amount of the occupation assessment tax
shall be 900 mills (90%) of the occupation assessment as determined
by the Centre County occupation assessment list.
On or before the 1st day of March, each year,
the collector shall send to every resident of the Township 18 years
of age or older a notice that an occupation assessment tax is due.
Such notice shall be on a form prescribed by the Township. The failure
or omission of the collector to send or the resident taxpayer to receive
such notice shall not relieve such person from the obligation for
payment of such tax. Said tax shall be due and paid within four months
after the date of the tax notice.
All taxpayers subject to the payment of the
tax under this article 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.
The Township Council shall appoint a person
or office to collect this occupation assessment tax. This appointment
shall remain in effect until revised by the Council and shall continue
from year to year without further action required. The person or office
thus appointed is referred to as "Collector" or "Tax Collector" in
this article.
A.
It shall be the duty of the Collector to collect and
receive the taxes, fines or penalties imposed by this article. It
shall also be the Collector's duty to keep complete accounting records
showing the amount received from each resident paying the tax and
the date of such receipt. The Collector shall furnish a receipt to
every person paying said tax who requests a receipt and provides a
self-addressed, stamped envelope.
B.
The Collector is hereby charged with the administration
and enforcement of the provisions of this article and, together with
the College Township Council or its duly qualified designee, is hereby
empowered to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article.
A.
In the event that any tax under this article remains
due and unpaid for 30 days after the due dates above set forth, the
Collector may sue for the recovery of any such tax due and unpaid,
together with interest and penalty.
B.
If for any reason the tax is not paid when due, interest
shall accrue at the rate of 6% per annum on the amount of said tax,
together with a penalty of 10% to be added to the flat rate of said
tax for nonpayment thereof. Where suit is brought for the recovery
of this tax, the person liable therefor shall, in addition, be liable
for the costs of collection.
Any person convicted of violating or failing
to comply with any provision of this article or failing, neglecting
or refusing to pay any tax, interest, penalties or costs for wrongfully
attempting to avoid the payment of the whole or any part of the tax
and other charges imposed under this article shall be liable to a
fine or penalty not to exceed $500 for each and every offense and
the costs of prosecution thereof and, in default thereof, to undergo
imprisonment for not more than 30 days. Such fine and penalty shall
be in addition to any other penalty imposed by any other section of
this article.
