AN ORDINANCE PROVIDING FOR THE LEVY, ASSESSMENT AND COLLECTION OF AN OCCUPATIONAL PRIVILEGE TAX FOR GENERAL TOWNSHIP PURPOSES UNDER AUTHORITY OF THE LOCAL TAX ENABLING ACT OF 1965 AS AMENDED ON EACH INDIVIDUAL ENGAGING IN AN OCCUPATION IN THE TOWNSHIP OF PINE, INDIANA COUNTY, PENNSYLVANIA; PROVIDING FOR THE COLLEC¬TION OF SUCH TAX BY EMPLOYERS AND BY THE TOWNSHIP TAX COLLECTOR IN ACCORDANCE WITH THE LOCAL TAX COLLECTION LAW OF 1945 AS AMENDED AND PROVIDING AND IMPOSING PENALTIES FOR NONPAYMENT
WHEREAS, decreasing revenues from other sources renders the levy and assessment of an occupational privilege tax advisable.
BE IT ORDAINED AND ENACTED by the Township of Pine, County of Indiana and Commonwealth of Pennsylvania, and it is hereby ordained and enacted as follows:
Section 1: Effective January 1, 1981, an annual occupational privilege tax of Ten Dollars ($10.00) for general Township purposes is hereby levied and assessed as authorized by the Local Tax Enabling Act of 1965, P.L. 1257, as amended upon each individual engaging in an occupation within the Township of Pine which tax shall be in addition to all other taxes levied and assessed by said Township pursuant to any other law of the Commonwealth of Pennsylvania.
Section 2: Every person or corporation employing others in said Township shall collect said tax from each and every employee by way of pay roll deduction and at the earliest convenient date shall promptly report, account for and pay over to the tax collector herein designated all taxes so deducted.
Section 5: Upon the failure of any such employer to collect, report and remit the individual taxes as provided for in Section 2 herein, said taxes may be collected together with interest and costs thereon in summary proceedings before a proper Justice of the Peace of the Court of Indiana County, Pennsylvania.
Section 4: Such tax shall be collected by the duly elected or appointed tax collector of the Township of Pine in the same manner and at the same time as other Township taxes are collected as provided by the Local Tax Collection Law of 1945 as amended and supplemented.
Section 5: The tax collector shall give bonds as security and conditioned for the collection and payment of said taxes as provided by law for other township taxes.
Section 6: The entry of the occupational privilege tax on the tax duplicate and the issuance of such duplicate to the tax collector shall constitute his warrant for the collection of the occupational privilege tax hereby levied and assessed.
Section 7: The expense of collection and compensation of the tax collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945 as amended and supplemented which compensation shall be the same as shall be fixed from time to time for the collection of other township taxes.
Section 8: The tax collector shall give notice to the tax payers and to the employers of tax payers of the amount of occupational privilege tax due under this ordinance at the same time and in the same manner as provided by the Local Tax Collection Law of 1945 as amended and supplemented.
Section 9: In case the tax collector shall at any time find within the
township any person engaging in an occupation whose name does not appear on the tax duplicate, he shall report the name of such person forthwith to the assessor who shall thereupon certify the same unto the Board of Township of Supervisors which shall promptly certify the same to the tax collector reporting such name whereupon the tax collector shall add such name in the assessment of this occupational privilege tax against such person to the duplicate of the Township of Pine and shall proceed to collect the same.
Section 10: The tax collector shall give notice to the tax payers and shall have the power to collect said taxes by distress, shall have the power and authority to demand and receive said tax from the employer of any person owing any occupational privilege tax, shall remit such taxes to the Township Treasurer by separate statement at the same tine as other taxes are remitted to the Township, shall allow discounts and add penalties, shall generally be subject to all the duties and shall have all the rights and authority conferred upon him by the Local.
Tax Collection Law of 1945, as amended and supplemented. It is hereby declared to be the intent of the Board of Township Super¬visors in enacting this Ordinance to confer upon the tax collector in the collection of this occupational privilege tax all the powers together with all the duties and obligations to the same extent and as fully provided for in the Local Tax Collection Law of 1945 as amended and supplemented.
ORDAINED AND ENACTED into law this 1st day of December, 1980.
BOARD OF SUPERVISORS OF PINE TOWNSHIP, INDIANA COUNTY, PENNSYLVANIA