On or before the first day of March of each year, the collector shall send to every resident of the Borough over the age of 18 years, a notice of the occupation tax due by such resident for the fiscal year. Such notice shall be on the personal taxes form now prescribed by the Borough Council of the Borough of Blossburg; provided, that the failure or omission of the Collector to send, or of any taxpayer to receive such notice, shall not relieve such person from payment of such tax. Provided, further, that any person who shall become a resident of the Borough after the first Monday of July of any year shall not be liable for the occupation tax for that calendar year if he produces a tax receipt indicating such tax has been paid in another borough, township or city; any person who shall cease to be a resident at any time after the first Monday of July of any year shall be liable for the full amount of the occupation tax for such year.
(Ord. 343, 12/3/1990, §5)