[Adopted 7-18-2002 by Ord. No. 02-04]
A.
EMPLOYED ADULT RESIDENT
OCCUPATION
PERSON
TAX COLLECTOR
TOWNSHIP
For the purposes of this Part 5, the following terms shall have the
meanings set forth below, unless a different meaning clearly appears
from the context:
Any person domiciled, living or residing in Jackson Township
for any period during a calendar year who is employed in any occupation
whatsoever for which he/she received wages, salaries or compensation
of any kind in excess of $3,200 during said calendar year and who
is 18 years of age and over as of July 1 of said calendar year.
Any livelihood, job, trade, profession, business enterprise,
vocation or any other activity in which a person is engaged and for
which he/she receives wages, salaries or compensation of any kind
whatsoever.
Any natural person.
The earned income Tax Collector of the Township or other
person, firm or corporation duly appointed by the Township Board of
Supervisors to collect the occupation tax levied under this Part 5
on behalf of the Township.
Jackson Township, Butler County, Pennsylvania.
B.
The singular shall include the plural, and the masculine shall include
the feminine and neuter.
For general revenue purposes, an annual flat-rate occupation
tax of $10 is hereby assessed and levied on all occupations of all
employed adult residents of the Township.
A.
On or before September 1 of each calendar year, the Tax Collector
shall serve upon every employed adult resident of the Township a notice
of the occupation tax due from such resident for the subject calendar
year. Such notice may be made part of a general notice sent to the
residents of the Township which notifies them of other Township taxes
due and payable; provided, however, that the said occupation tax shall
be listed separate and apart from the property taxes and per capita
taxes; and provided, further, 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.
B.
It shall be the duty of the Tax Collector to collect and receive
all taxes, penalties and interest provided for under this Part 5 in
the same manner as other Township taxes are collected, or as otherwise
provided by law.
A.
A discount of 2% of the tax levied under this Part 5 shall be provided
to any taxpayer that pays the said tax on or before September 30 of
the year in which it is due and payable.
B.
A penalty of 10% of the tax levied under this Part 5 shall be assessed
against any taxpayer that fails to pay the said tax on or before November
30 of the year in which it is due and payable.
A.
In the event that any tax under this Part 5 remains due and unpaid
30 days after the penalty period set forth above, the Tax Collector
or other designee of the Board of Supervisors may sue for the recovery
of any such tax due or unpaid under this Part 5, together with interest
and penalty.
B.
If for any reason the tax is not paid when due, interest at the rate
of 6% per annum on the amount of said tax, and an additional penalty
of 1/2 of 1% of the amount of the unpaid tax for each month or fraction
thereof during which the tax remains unpaid, shall be added and collected
by the Tax Collector. Where suit is brought for the recovery of this
tax, the person liable therefor shall, in addition, be responsible
for the cost of collection.
[Amended 11-21-2002 by Ord. No. 02-11]
A.
Enforcement notice.
(1)
If it appears to the Township that a violation of this Part 5 has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this section.
(2)
The enforcement notice shall be sent to the person that is in violation
of the requirements of this Part 5.
(3)
An enforcement notice shall state at least the following:
(a)
The name of the person that is in violation of this Part 5 and,
if applicable, any other person against whom the Township intends
to take action.
(b)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this Part 5.
(c)
The date before which the steps for compliance must be completed.
(d)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(e)
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
B.
Enforcement remedies.
(1)
Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this Part 5 shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not more than $600, plus all court costs, including reasonable attorney fees, incurred by the Township as a result thereof. No judgment shall commence or be imposed, levied or payable until the date of the determination of a 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 that a violation continues or each section of this Part 5 which shall be found to have been violated shall constitute a separate offense.
(2)
Nothing contained in this section shall be construed or interpreted
to grant any person or entity other than the Township the right to
commence any action for enforcement pursuant to this section.
(3)
District Justices shall have initial jurisdiction over proceedings
brought under this section.
[Amended 11-21-2002 by Ord. No. 02-11]
This Part 5 has been adopted under the authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq., and any amendments thereto, the terms and provisions of which are hereby accepted and adopted.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
