[Ord. 1981-13, 12/23/1981, § 1]
This Part shall be known and may be cited as the "Lower Swatara
Township Occupation Tax Ordinance."
[Ord. 1981-13, 12/23/1981, § 2]
The following words and phrases when used in this Part shall
have the meanings ascribed to them in this section except where the
context or language clearly indicates or requires a different meaning:
The person or firm from time to time designated by the Board
of Commissioners of Lower Swatara Township to administer the provisions
of this Part and collect the tax levied hereby.
The place where one lives and has a permanent home and to
which he has the intention of returning whenever he is absent.
Any trade, profession, business or undertaking of any type
or kind wheresoever carried on, performed or undertaken for which
compensation is received, whether by means of salary, wages, commissions
or if the resident be self-employed, by payment for services rendered.
Any person, male or female, 18 years of age or over, domiciled
in Lower Swatara Township.
[Ord. 1981-13, 12/23/1981, § 3]
In addition to all other taxes provided by ordinance of Lower
Swatara Township, there is hereby imposed for general revenue purposes
a tax upon the assessed value of the occupation of every resident
of the Township who shall have attained the age of 18 years on or
before January 1 of the first day of any fiscal year. Said tax shall
be computed at the rate of 100 mills on the value of the occupation
as assessed by the Dauphin County Tax Assessor.
[Ord. 1981-13, 12/23/1981, § 4; as amended by Ord.
492, 8/16/2006, § 1]
On or before July 1 of each year, the Collector shall send to
every resident of the Township from the age of 18 years to 72 years
a notice of the occupation tax due by such resident for the fiscal
year; provided, that 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; provided, further, that any person
who shall become a resident of Lower Swatara Township after the first
Monday of July of any year shall not be liable for the occupation
tax for that calendar year if he produces a tax receipt indicating
that such tax has been paid in another borough, township or city and
any person who shall cease to be a resident at any time after the
first Monday of July of any year shall be liable for the full amount
of the occupation tax for said year.
[Ord. 1981-13, 12/23/1981, § 5; as amended by Ord.
339, 7/13/1989, § 1; by Ord. 379, 7/29/1992, § 1;
and by Ord. 492, 8/16/2006, § 1]
1.
Requests for exemption from the tax imposed by this Part shall be
made no later than October 1 of each year on forms available from
and filed with the Collector. Upon proper completion and filing of
the exemption form, the following persons may be exempted from the
occupation tax:
A.
A person who will receive less than $12,000 in earned income per
year. Only earned income should be considered. Pensions, social security,
etc. should not be included.
[Amended at time of adoption of Code (see Ch. AO)]
B.
Persons on active military duty.
C.
A person who is mentally or physically incapacitated.
D.
A person who is over the age of 72.
[Ord. 1981-13, 12/23/1981, § 6]
Upon receipt of the exemption form provided for in § 24-305 and receipt of satisfactory proof in support thereof, the Collector may be exonerated by the Board of Commissioners of Lower Swatara Township from the collection of the occupation tax from the taxpayer filing the exemption form.
[Ord. 1981-13, 12/23/1981, § 7]
The entry of the occupation tax on the tax duplicate and the
issuance of the duplicate to the Tax Collector shall constitute his
warrant for the collection of the occupation tax hereby levied and
assessed.
[Ord. 1981-13, 12/23/1981, § 8]
The expense of collection and compensation of the Tax Collector
shall be the same as shall be fixed from time to time for the collection
of other Township taxes.
[Ord. 1981-13, 12/23/1981, § 9]
The Tax Collector shall have all rights, authority and powers
for collection of this tax granted by all past, present and future
laws of this commonwealth.
[Ord. 1981-13, 12/23/1981, § 10; as amended by
Ord. 452, 4/18/2001, § 2]
A discount of 2% shall be allowed if payment of this tax is
made within 60 days from the first day on which the tax is due and
payable. After the expiration of the 60th day following the day on
which the said tax is first due and payable, the tax shall be paid
at the flat rate for the next ensuing 60 days; thereafter, a penalty
of 10% is imposed.
[Ord. 1981-13, 12/23/1981, § 11; as amended by
Ord. 448, 11/15/2000]
Any person, firm or association violating or failing to carry
out any of the provisions of this Part or failing, neglecting or refusing
to pay any tax or penalty or of attempting to do anything whatsoever
to avoid the payment of the whole or any part of the tax imposed under
this Part shall be, upon conviction thereof, sentenced to pay a fine
of not more than $600 plus costs and, in default of payment of said
fine and costs, to a term of imprisonment not to exceed 30 days. Provided
that such penalty shall be in addition to any other penalty imposed
by any other section of this Part or by the laws of this commonwealth.
[Ord. 1981-13, 12/23/1981, § 12]
1.
Nothing contained in this Part shall be construed to empower the
Township to levy and collect the occupation tax hereby imposed on
any occupation not within the taxing power of the Township under the
Constitution of the United States and the laws and Constitution of
this Commonwealth.
2.
If the occupation tax hereby imposed shall be held by any court of
competent jurisdiction to be in violation of the Constitution of the
United States or of the laws and Constitution of this Commonwealth
as to any individual, the decision of the court shall not impair the
validity of the occupation tax as applied to any other individuals
or affect the right to collect the tax from such individuals.
[Ord. 1981-13, 12/23/1981, § 13]
This Part shall become effective 30 days following its enactment
and shall continue in force on a calendar year basis without annual
reenactment unless the rate of the tax is subsequently changed.
[Ord. 424, 1/23/1998, § 3; amended at time of adoption
of Code (see Ch. AO)]
All delinquent occupation taxes due and owing shall be collected
by any such firm or agency that the Board of Commissioners of Lower
Swatara Township decide and shall include a fee established by resolution
of the Board of Commissioners per taxpayer per year or 15% of the
delinquent bill, whichever is higher, to be added to all bills and
paid by the taxpayer with no charge to Lower Swatara Township. These
fees may be amended by resolution of the Board of Commissioners.
