[Adopted 4-15-1975 by Ord. No. 444, approved 4-15-1975; amended in
its entirety 7-21-1998 by Ord. No. 98-695, approved 7-21-1998]
A.
A taxpayer shall be exempted from or otherwise exonerated
from payment of the Borough of Shippensburg per capita tax for the
current tax year upon the submission of such information to and upon
such forms as the Tax Collector of the Borough of Shippensburg shall
require and in accordance with the following guidelines:
(1)
Low income. Any taxpayer whose gross income from all
sources will be less than $5,000 during the current tax year may apply
for exoneration of the per capita tax. Taxpayers who are exonerated
and earn income greater than $5,000 during the current tax year will
be re-billed for the tax at the penalty amount.
(2)
Nonresidents. Taxpayers who have moved out of the
borough prior to January 1 of the current year shall be exonerated.
Taxpayers moving out of the borough after January 1 of the current
tax year shall be responsible for payment of the tax unless proof
of payment to another municipality is provided.
(3)
Duplication. All taxpayers whose name appears more
than once on the borough tax rolls shall be exonerated from paying
duplicate taxes.
(4)
Military. Persons currently serving full time in the
military shall be exonerated. Civilian spouses of the military personnel
shall pay the tax as listed on the tax rolls.
B.
A taxpayer shall be exempted from or otherwise exonerated
from payment of the Borough of Shippensburg occupational tax for the
current tax year upon the submission of such information to and upon
such forms as the Tax Collector of the Borough of Shippensburg shall
require and in accordance with the following guidelines:
(1)
Low income. Any taxpayer whose gross income from all
sources will be less than $5,000 during the current tax year may apply
for exoneration of the occupation assessment tax. Taxpayers who are
exonerated and earn income greater than $5,000 during the current
tax year will be re-billed for the tax at the penalty amount.
(2)
Nonresidents. Taxpayers who have moved out of the
borough prior to January 1 of the current year shall be responsible
for payment of the tax unless proof of payment to another municipality
is provided.
(3)
Duplication. All taxpayers whose name appears more
than once on the borough tax rolls shall be exonerated from paying
duplicate taxes.
(4)
Military. Persons currently serving full time in the
military shall be exonerated. Civilian spouses of military personnel
shall pay the tax as listed on the tax rolls.
