(A) Every person, unless otherwise provided herein, residing in the township, shall pay a flat-rate tax on his or her occupation in the amount of $10. A person shall not be taxed on any more than one occupation during one fiscal year.
(B) All persons who are less than 18 years of age deriving less than a total of $2,500 per year from salaries, wages, commissions and other compensation and/or net profits are exempt from paying the tax but are required to file the form and show proof of their income.
(C) Any excess amount paid by the taxpayer will be refunded to him or her, provided that he or she files a written claim for a refund within two years of the tax payment
(D) All permanently disabled and permanently retired persons having no net profits and/or income to report during the previous year shall be excused from filing the annual form; provided, however, that during the initial tax year the annual form shall be filed in order to record the status of the excused taxpayer. In the event that these individuals would again have net profits and/or income to report, it would be their responsibility to contact the Tax Collector and file the proper form on a timely basis. In the event that these individuals do not file the proper form when applicable, the penalties and fines provided in this subchapter and the Local Tax Enabling Act (53 P.S. §§ 6924.101 to 6924.312) shall be imposed.
(E) The proceeds of this tax shall become general funds of the township, and shall be used for general township purposes.
(1987 Code, § 114-49) (Ord. 13-86, passed 12-2-1986)