Last Updated on Monday, 28 September 2015 14:48
Letters Testamentary on the Estate of
Walter L. Darbrow, Jr, Deceased, late of
Londonderry Township, Dauphin County,
Pennsylvania, having been granted to the
undersigned, all persons indebted to said
estate are requested to make immediate
payments, and those having claims will
present them for settlement to:
Marguerite L. Stine, Executrix
2635 Steinruck Road
Elizabethtown, PA 17022
John S. Davidson, Esquire
YOST & DAVIDSON
320 West Chocolate Avenue
P.O. Box 437
Hershey, PA 17033
NOTICE IS HEREBY GIVEN that the
September Municipal Authority meeting
of Lower Swatara Township, originally
scheduled for Monday, September 28,
2015 has been rescheduled to Tuesday,
September 29, 2015. The meeting will
commence at 7:00 p.m. and will be held
at the Lower Swatara Township Municipal
Building, 1499 Spring Garden Drive,
Middletown, PA 17057.
Notice is hereby given that sealed bids
for construction of upgrades to Middletown
Area School District Athletic Fields
will be received at the Administrative
Ofﬁces of the Middletown Area School
District, 55 West Water Street, Middletown,
PA 17057 until 1:00 p.m., prevailing
time, on October 6, 2015.
This project is being bid as a single
On or after September 16, 2015, bidding
documents may be obtained by submitting
a written request with a check in the
non-refundable amount of $50, payable
to Crabtree, Rohrbaugh & Associates,
401 E. Winding Hill Road, Mechanicsburg,
A Pre-Bid Conference will be held at
9:00 a.m. on September 22, 2015, prevailing
time, at the War Memorial Field
Stadium Entrance, 150 Race Street,
Additional details are available on the
School District’s website at www.raiderweb.org
or may be obtained from the
School District at 55 West Water Street,
Middletown, PA 17057.
MIDDLETOWN AREA SCHOOL
By William Meiser, Director of Operations
RDINANCE NO. 604 OF 2015
AN ORDINANCE OF THE BOROUGH COUNCIL OF THE BOROUGH OF HIGHSPIRE,
DAUPHIN COUNTY, PENNSYLVANIA, AMENDING CHAPTER 24, PART 3 OF THE
CODIFIED ORDINANCES OF THE BOROUGH OF HIGHSPIRE, BY REVISING SECTIONS
301-314 OF THE TAX ORDINANCE PERTAINING TO OCCUPATIONAL TAXES.
BE IT ENACTED AND ORDAINED by the Borough Council of the Borough of Highspire,
Dauphin County, Pennsylvania, and it is hereby ENACTED and ORDAINED by
the authority of the same as follows, to wit:
Section 1. Chapter 24 of the Tax Ordinance, Part 3, Sections 301-314, is hereby
amended as set forth below.
This Part shall be known and may be cited as the “Borough of Highspire Occupation Tax.”
The following words and phrases when used in this Part shall have the meanings
ascribed to them in this Section except where the context or language clearly indicates
or requires a different meaning:
COLLECTOR - the person or ﬁrm from time to time designated by Resolution
of the Highspire Borough Council to administer the provisions of this Part and
collect the tax levied hereby.
DOMICILE - the place where one lives and has a permanent home and to which
he/she has the intention of returning whenever one is absent.
OCCUPATION - any trade, profession, business or undertaking of any type or
kind wheresoever carried on, performed or undertaken for which compensation
is received, whether by means of salary, wages, commissions or if the resident
be self-employed, by payment for services rendered.
RESIDENT - any person, male or female, 18 years of age or over, domiciled in
the Borough of Highspire.
§302. Imposition of Tax.
In addition to all other taxes provided by ordinance of the Borough of Highspire, there
is hereby imposed, for general revenue 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 before January 1 of the ﬁrst day of any ﬁscal year. Said tax shall be computed
at the rate of 50% on the value of the occupation as assessed by the Dauphin County
Tax Assessor. By way of illustration, the rate of taxation in dollars and cents on each
$250 assessed value of taxable occupation is $125. Any occupation that is not valued
and assessed for county purposes shall, for the purpose of the tax hereby imposed,
be valued and assessed at $200.00.
On or before July 1 of each year, the Collector shall send to every resident of the
Borough from the age of 18 years to 70 years a notice of the occupation tax due by
such resident for the ﬁscal year; 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 the payment of such tax; provided, further, that any person who shall become
a resident of the Borough of Highspire after the ﬁrst Monday of July of any year shall
not be liable for the occupation tax for that calendar year if the person produces a tax
receipt indicating that such tax has been paid in another borough, township, or city
and 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 said year.
§304. Requests for Exemption.
Requests for exemption from the tax imposed by this Part shall be made no later
than October 1 of each year on forms available from and ﬁled with the Collector. Upon
proper completion and ﬁling of the exemption form, the following persons may be
exempted from the occupation tax:
A. A person whose total earned income for any tax year is less than Five
Thousand Dollars ($5,000.00). Only earned income should be considered. Pensions,
Social Security, and the like should not be included.
B. Persons on active military duty.
C. A person who is mentally or physically incapacitated.
D. A person who is over the age of 70.
§305. Granting Exemptions.
Upon receipt of the exemption form provided for in the above Section for Requests
of Exemption, and receipt of satisfactory proof in support thereof, the Collector may
be exonerated by the Highspire Borough Council from the collection of the occupation
tax from the taxpayer ﬁling the exemption form.
§306. Warrant for Collection of Tax.
The entry of the occupation tax on the tax duplicate and the issuance of the duplicate
to the Collector shall constitute his/her warrant for the collection of the occupation tax
hereby levied and assessed.
§307. Expense of Collection; Compensation of Collector.
The expense of collection and compensation of the Collector shall be the same as shall
be ﬁxed from time to time by Borough Council for the collection of other Borough taxes.
§308. Powers of Collector.
The Collector shall have all rights, authority and powers for collection of this tax
granted by all past, present, and future laws of this Commonwealth.
§309. Discount, Flat Rate and Penalty Periods.
A discount of two percent (2%) shall be allowed if payment of this tax is made within
sixty (60) days from the ﬁrst day on which the tax is due and payable. After the expiration
of the sixtieth day following the day on which the said tax is ﬁrst due and payable,
the tax shall be paid at the ﬂat rate for the next ensuing sixty (60) days; thereafter a
penalty of ten percent (10%) is imposed.
§310. Additional Penalties.
Any person, ﬁrm, or association violating or failing to carry out any of the provisions
of this Part or failing, neglecting, or refusing to pay any tax or penalty or of attempting
to do anything whatsoever to avoid the payment of the whole or any part of the tax
imposed under this Part shall be, upon conviction thereof, sentenced to pay a ﬁne of not
more than Six Hundred Dollars ($600.00) plus costs for any one offense and, in default
of payment of said ﬁne and costs, shall be subject to a term of imprisonment not to
exceed thirty (30) days; provided that such penalties shall be in addition to any other
penalty imposed by any other section of this Part or by the laws of this Commonwealth.
§311. Exception; Severability.
1. Nothing contained in this Part shall be construed to empower the Borough of
Highspire to levy and collect the occupation tax hereby imposed on any occupation
not within the taxing power of the Borough of Highspire under the Constitution
of the United States and the laws and Constitution of this Commonwealth.
2. If the occupation tax hereby imposed shall be held by any court of competent
jurisdiction to be in violation of the Constitution of the United States or of the
laws and Constitution of this Commonwealth as to any individual, the decision
of the court shall not impair the validity of the occupation tax as applied to
any other individuals or affect the right to collect the tax from such individuals.
3. All Ordinances or parts of Ordinances inconsistent herewith shall be and the
same are hereby repealed.
§312. Effective Date and Duration.
This Part shall become effective on January 1, 2016, and shall continue in force
on a calendar year basis without annual reenactment unless the rate of the tax is
§313. Collection of Delinquent Occupation Tax.
All delinquent taxes due and owing under this Part shall be collected by any such
ﬁrm or agency that the Highspire Borough Council decides and shall include a fee not
to exceed Fifteen Dollars ($15.00) per taxpayer per year or ﬁfteen percent (15%) of the
delinquent bill, whichever is higher, to be added to all bills and paid by the taxpayer.
These fees may be amended by resolution of the Highspire Borough Council.
§314. Effective Date.
This Ordinance shall be effective January 1, 2016.
ENACTED AND ORDAINED by the Borough Council, the Borough of Highspire,
Dauphin County, Pennsylvania this ______ day of __________________________, 2015.
ATTEST: BOROUGH OF HIGHSPIRE
Borough Secretary A. Kay Sutch, President
APPROVED this ______ day of ______________________, 2015.
John Hoerner, Mayor
Borough of Highspire