In addition to the other taxes provided by ordinance of the Borough, there is hereby imposed, for general purposes a tax upon the assessed value of the occupation of every resident of the Borough who shall have attained the age of 18 years on or about January 1, the first day of the calendar year. Such tax shall be computed at the rate of 100 mills on the value of the occupation as assessed by the Tioga County Tax Assessor. Any person who shall be employed under any of the occupational categories as assessed by the Tioga County Tax Assessor prior to and after the first Monday of July of any year shall be liable for the occupation tax for the entire calendar year. Any person who shall terminate their employment due to, but not limited to, retirement, disability or unemployment prior to the first Monday of July of any calendar year shall not be liable for the occupational tax for that calendar year. Any person who shall change employment so as to change the occupation as assessed by the Tioga County Tax Assessor prior to the first Monday of July of any calendar year shall be liable for the occupation tax at the lowest classification as assessed by the Tioga County Tax Assessor.
(Ord. 343, 12/3/1990, §2)