[Ord. 1986-6, 12/30/1986, § 1; as amended by Ord. 87-9, 12/17/1987, § 2, by Ord. 88-10, 12/15/1988, § 1; by Ord. 89-15, 12/21/1989, § 1; by Ord. 90-6, 12/27/1990, § 1; by Ord. 91-7, 12/30/1991, § 1; by Ord. 92-6, 12/31/1992, § 1; by Ord. 93-7, 12/16/93, § 1; by Ord. 94-6, 12/30/1994, § 1; by Ord. 95-13, 12/29/1995, § 1; by Ord. 96-9, 12/19/1996, § 1; by Ord. 97-2, 12/18/1997, § 1; by Ord. 98-4, 12/17/1998, § 1; by Ord. 99-4, 12/16/1999, § 1; by Ord. 2001-5, 12/20/2001, § 1; by Ord. 2003-7, 12/18/2003, § 1; by Ord. 2004-6, 12/31/2004, § 1; by Ord. 2005-4, 12/15/2005, § 1; by Ord. 2006-2, 12/21/2006; by Ord. 2007-3, 12/20/2007, § 1; by Ord. 2008-4, 12/29/2008, § 1; by Ord. 2010-2, 12/16/2010, § 1; by Ord. 2011-4, 12/29/2011, § 1; by Ord. 2012-6, 12/20/2012, § 1; by Ord. 2013-3, 12/19/2013, § 1; by Ord. 2014-3, 12/18/2014, § 1; by Ord. 2015-01, 12/17/2015; by Ord. 2016-2, 12/15/2016; by Ord. No. 2017-6, 12/21/2017; by Ord. No. 2018-3, 12/20/2018; by Ord. No. 2019-5, 12/19/2019; by Ord. No. 2020-3, 12/17/2020; and by Ord. No. 2021-6, 12/16/2021]
1. 
A tax be and the same is hereby levied on all real property and occupations within the said Borough that are subject to taxation for Borough purposes for the fiscal year 2022 as follows:
A. 
The tax rate for general Borough purposes, the sum of 2.85 mills on each dollar of assessed valuation, as set by the County of Dauphin, on real property situate within the boundaries of the aforesaid Borough.
B. 
The tax rate for general Borough purposes is $7.50 or the sum of 30 mills on each dollar of assessed valuation, as set by the County of Dauphin, on occupations of persons residing within the boundaries of the aforesaid Borough.
[Ord. 1968-8, 12/9/1968, § 1; as amended by Ord. 1972-7, 11/21/1972, § 1; by Ord. 1974-14, 12/17/1974, § 1; by Ord. 1976-7, 12/30/1976, § 1; by Ord. 1985-5, 12/17/1985; by Ord. 1986-6, 12/30/1986, § 2; by Ord. 95-13, 12/29/1995, § 1; by Ord. 2002-5, 12/19/2002, § 2; by Ord. 2003-7, 12/18/2003, § 2; by Ord. 2004-7, 12/31/2004, § 2; by Ord. 2005-4, 12/15/2005, § 2; by Ord. 2006-2, 12/21/2006; by Ord. 2007-3, 12/20/2007, § 2; by Ord. 2008-4, 12/29/2008, § 1; and by Ord. 2009-1, 1/15/2009, § 1; by Ord. 2009-6, 12/17/2009, § 1; by Ord. 2010-2, 12/16/2010, § 2; by Ord. 2011-4, 12/29/2011, § 2; by Ord. 2012-6, 12/20/2012, § 2; by Ord. 2013-3, 12/19/2013, § 2; by Ord. 2014-3, 12/18/2014, § 2; by Ord. 2015-01, 12/17/2015; by Ord. 2016-2, 12/15/2016; by Ord. No. 2017-6, 12/21/2017; by Ord. No. 2018-3, 12/20/2018; by Ord. No. 2019-5, 12/19/2019; by Ord. No. 2020-3, 12/17/2020; by Ord. No. 2021-6, 12/16/2021; and by Ord. No. 2023-1, 1/19/2023]
1. 
An occupation tax of $200 or 800 mills upon the occupation of each and every natural person, 18 years or older, who resides or lives within the Borough of Hummelstown, Dauphin County, Pennsylvania. The word "occupation," for the purposes of this Part 4, shall mean such occupations as have been valued and assessed against persons, in dollar amount, for tax purposes, by the County of Dauphin, Pennsylvania.
2. 
Any person whose total income from all sources is less than $12,000 per annum shall be exempt from the payment of the occupation tax established by this § 24-402. The phrase "income from all sources" shall include compensation received for services rendered; net profits from the operation of a business, profession or farm; interest; dividends; rents, royalties, patents and copyrights; income from estates and trusts; and gambling and lottery winnings, other than prizes of the Pennsylvania State Lottery won on or after July 21, 1985. The term "compensation," as used herein, shall mean all types of payments for service rendered or to be rendered in the future, whether received in cash or in the form of wages, fees, tips, gratuities, commissions, bonuses, incentive payments, vacation or holiday pay, termination or severance pay, sick pay (unless excluded), stock options, educational stipends, meals and lodging not provided for the convenience of the employer, reimbursement in excess of allowable business expenses and any other income received for services rendered.
[Ord. 1986-6, 12/30/1986, § 3]
All taxpayers subject to the payment of the taxes established by this Part 4 as well as those taxes established by any other existing ordinance of this Borough, shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice. All taxpayers who shall fail to make payment of any such taxes charged against them for four months after the date of the tax notice shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Tax Collector and be collected by that person.