[Adopted 12-26-1979 by Ord. No. C-246,
approved 12-26-1979]
As used in this Article, the following terms
shall have the meanings indicated:
Any trade, business, employment or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed by residents or inhabitants of the Borough of Lititz
for which compensation is charged or received by means of wages, salary,
commissions or fees for services rendered.
A person 18 years of age or over who is a resident in or
an inhabitant of the Borough of Lititz.
A tax for general borough purposes is hereby
levied at the flat rate of $10 on the occupations of all persons who
are residents or inhabitants of the Borough of Lititz.[1]
[1]
Editor's Note: Legislation adopted 1-20-1980,
approved, provided as follows: "Any person liable for payment of said
occupation tax with an earned income of less than $2,000 per year
will be exonerated from payment of the occupation tax for the fiscal
year upon proper application to the Council of the Borough of Lititz."
Such tax shall be collected by the duly elected
or appointed Tax Collector of the Borough of Lititz in the same manner
and at the same time as other borough taxes are collected, as provided
by the Local Tax Enabling Act.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such taxes as provided
by law for other borough taxes.
The entry to the occupation tax duplicate and
the issuance of such duplicate to the Tax Collector shall constitute
his warrant for the collection of the occupation tax hereby levied
and assessed.
The expense of collection and compensation of
the Tax Collector shall be allowed in the discretion of the Borough
Council, as provided in the Local Tax Enabling Act,[1] which compensation shall be fixed from time to time by
the Borough Council in the same manner as the collection of other
borough taxes.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
The Tax Collector shall give notice to the taxpayers
of the amount of occupation tax due under this Article in the same
manner and at the same time as notice of other borough taxes is given.
In the event that the Tax Collector shall at
any time find within the borough any resident or inhabitant above
the age of 18 years who would be subject to the provisions of this
article whose name does not appear upon the tax duplicate, he shall
report the name of such person forthwith to the Assessor, who shall
thereupon certify the same unto the Borough Council, which shall promptly
certify the same to the Tax Collector reporting such name, whereupon
the Tax Collector shall add such name and the assessment of the occupation
tax against such person to the duplicate of the Borough of Lititz
and shall proceed to collect the same.
A.
The Tax Collector shall:
(1)
Give notice to taxpayers.
(2)
Have the power to collect said taxes by distress.
(3)
Have the power and authority to demand and receive
said tax from the employer of any person owing any occupation tax
or whose wife owes any occupation tax.
(4)
Remit such taxes to the Borough Treasurer by separate
statement at the same time as other taxes are remitted to the borough.
(5)
Allow discounts and add penalties.
(6)
Generally be subject to all the duties and shall have
the rights and authority conferred upon him by the Local Tax Enabling
Act.
B.
It is hereby declared to be the intent of the Borough
Council in enacting this Article to confer upon the Tax Collector,
in the collection of this occupation tax, all the powers, together
with all the duties and obligations, to the same extent and as fully
provided in the Local Tax Enabling Act.
This article shall be effective on January 1,
1980, and shall continue in force from year to year without reenactment
until repealed or the rate of tax is changed.
