Has anyone ever heard of homeowners having to pay an occupancy dwelling tax? I pay this to the Borough that I live in. I have never heard of this tax before, I thought it was kind of double dipping on the property taxes.

I have not heard of it, but I suggest you find out what it is for since it sounds like a tax for homes being used as hotels or rental property. It could be maybe your use of the property renders assessment of this tax void.

In PA here and have as yet to hear of this tax. I'm a homeowner in Blair county, PA. Could be what elklaw says....OR could be another name for a "resident tax" possibly.
We'd never heard of the tax known as "occupational tax" until moving to PA a few years ago. Lived in MA prior and never had such a tax up there. Think they have more tax classifications here in PA than anywhere I have ever lived previously.