[Amended 5-15-1990 by Ord. No. 858]
This article shall be known as the "Per Capita
Tax Ordinance of the Borough of Lewisburg, Union County, Pennsylvania."
A per capita tax for general revenue purposes
is levied and assessed pursuant to and under the authority of the
The Local Tax Enabling Act, Act of 1965, December 31, P.L. 1257, as
amended (53 P.S. § 6901, et seq.).
[Amended 11-16-2004 by Ord. No. 959]
A.
An annual per capita tax for general revenue purposes at the rate of $10, or at such lesser rate as provided in Subsection B of this section, is hereby levied and assessed upon each resident and inhabitant of the Borough of Lewisburg who attains the age of 18 years on or before the first day of the tax year, unless exonerated therefrom as provided in Subsection C of this section.
B.
It is the intent of this section that the entire burden
of the per capita tax imposed herein shall not exceed the limitations
prescribed in the Local Tax Enabling Act of 1965, December 31, P.L.
1257, as amended (53 P.S. § 6901, et seq.), so that if any
other political subdivision has imposed or shall hereafter impose
the same tax, then the tax levied by the Borough under the authority
of the said Act shall during the time such duplication of the tax
exists, except as hereinafter otherwise provided, be 1/2 of the rate
and such 1/2 rate shall become effective without any action on the
part of the Borough; provided, however, that the Borough and any political
subdivision which imposes the same tax may agree that, instead of
limiting their respective rates to 1/2 of the rate herein provided,
they will impose respectively different rates, the total of which
shall not exceed the maximum rate permitted under the said Act.
C.
Exoneration from payment of the per capita tax shall
apply to the following:
(1)
Resident students. A taxable resident or inhabitant of the Borough who is a student attending, on a full-time basis, a school within or outside the boundaries of the Borough is liable for the payment of the per capita tax unless exoneration is granted under Subsection C(8) of this Subsection C, provided that the student has completed and presented an Exoneration of Tax Request Form, being the same as or similar to Tax Form A prescribed by the Lewisburg Area School District, to Borough Council through the Borough Tax Collector.
(2)
Nonresident Pennsylvania students. A student from another taxing district in Pennsylvania, whose sole reason for being in the Borough is to acquire an education, shall be exonerated from payment of the per capita tax upon completion of the Statement of Nonresidence and the submission of proof of compliance as provided in Subsection D of this section.
(3)
Nonresident out-of-state students. An out-of-state student enrolled in a college or university, whose sole reason for being in the Borough is to acquire an education, shall be exonerated from payment of the per capita tax upon presentation of a validated certificate of the Registrar at that college or university stating that the student is considered a non-Pennsylvanian and also upon completion of the Statement of Nonresidence as provided in Subsection D of this section.
(4)
Nonresident foreign country students. A college or university student from a foreign country shall be exonerated from payment of the per capita tax upon presentation of a currently valid education visa or a validated certificate of the Registrar at that college or university stating that the student is from a foreign country, that the sole reason for coming to this country was to acquire an education and that to the best of the Registrar's knowledge the student plans to return to the country of origin upon obtaining a degree and also upon completion of the Statement of Nonresidence as provided in Subsection D of this section.
(5)
Military personnel. A person does not acquire resident or inhabitant status in the Borough if he/she is here solely by virtue of military orders, and therefore, as a general rule, military personnel are exonerated from payment of the per capita tax. A person in the military, assigned to the Borough, must present proof of payment of the per capita tax elsewhere as provided in Subsection D of this section in order to be exonerated from payment of the per capita tax. A military person may be deemed a taxable resident or inhabitant of the Borough if he/she establishes the Borough as their legal residence or domicile. Spouses of military personnel shall be subject to the per capita tax the same as other residents or inhabitants of the Borough pursuant to the Ruling of the Attorney General of the Commonwealth of Pennsylvania in an Opinion dated November 1, 1962. Residents or inhabitants of the Borough assigned to another taxing district by military orders are considered taxable residents or inhabitants of the Borough and, therefore, must present proof of payment of the per capita tax elsewhere as provided in Subsection D of this section in order to be exonerated from payment of the per capita tax.
(6)
Partial year residents. Residents or inhabitants who, in their first year of residence in the Borough, present proof of payment of the per capita tax based upon residency elsewhere, as provided in Subsection D of this section, to the Borough Tax Collector shall be exonerated from payment of the per capita tax. Residents or inhabitants who move out of the Borough during the tax year are liable for full payment of the per capita tax.
(7)
Death during the tax year. The surviving spouse, relatives
and/or estate of any taxable resident or inhabitant of the Borough
who dies during the tax year shall be exonerated from payment of any
unpaid per capita tax of the decedent.
(8)
Residents who are financially unable to pay. The following
table of incomes is a guideline for Borough Council to consider in
granting exonerations from payment of the per capita tax to the Borough
Tax Collector. Income from all sources will be considered in relationship
to age, health, physical impairment and other circumstances, which
may render a hardship on the taxpayer.
(a)
Single person: $10,000.
(b)
Man and wife (or head of household and one dependent):
$15,000.
(c)
Couple and one child (or head of household and
two dependents: $20,000.
(d)
Couple and two children (or head of household
and three dependents: $25,000.
(e)
Couple and three children (or head of household
and four dependents): $30,000.
(f)
Couple and four or more children (or head of
household and five or more dependents): $35,000.
(9)
Residents who have attained the age of 70 years or
greater. Residents or inhabitants of the Borough who have attained
the age of 70 years on or before December 31 of the tax year and whose
income is derived solely from Social Security shall be exonerated
from payment of the per capita tax by Borough Council upon completion
and presentation of the Exoneration of Tax Request Form, being the
same as or similar to Tax Form A prescribed by the Lewisburg Area
School District, to Borough Council through the Borough Tax Collector.
Residents or inhabitants of the Borough who have attained the age
of 80 years on or before December 31 of the tax year shall be automatically
exonerated from payment of the per capita tax upon completion and
presentation of the Exoneration of Tax Request Form, being the same
as or similar to Tax Form A prescribed by the Lewisburg Area School
District, or upon verification of their age through official records
of Union County or a certified institution within Union County to
Borough Council through the Borough Tax Collector.
D.
The following rules shall apply to the administration
of the exoneration from payment of the per capita tax:
(1)
Statement of nonresidence. Any person seeking exoneration
from payment of the per capita tax on the basis of the lack of legal
residency within the Borough during the applicable tax year shall
furnish to Borough Council through the Borough Tax Collector on the
Exoneration of Tax Request Form, being the same as or similar to Tax
Form A prescribed by the Lewisburg Area School District, a statement
in writing, dated and signed, declaring that he/she owns no real property
in the Borough, has no children enrolled in the Lewisburg Area School
District and is not registered to vote in Union County. The said statement
shall also include the following language above the signature: "I
verify that the statements contained herein are true and correct.
I understand that false statements herein are subject to the penalties
of 18 Pa.C.S.A. § 4904 relating to unsworn falsification
to authorities."
(2)
Proof of payment elsewhere. Where "proof of payment of per capita tax elsewhere" is required in Subsection C of this section, such proof shall be established by providing a receipted tax bill from the taxing district in which legal residence is claimed showing that the per capita tax for which exoneration is sought has been paid in the taxing district in which legal residence is claimed. Taxable residents or inhabitants of the Borough who submit proof of payment elsewhere shall be exonerated from payment of the per capita tax only in the first taxable year in which they become taxable residents or inhabitants of the Borough. Taxable residents or inhabitants who move out of the Borough anytime during the school year are liable for payment of the per capita tax.
(3)
Proof of compliance. Every resident or inhabitant of the Borough, upon attaining 18 years of age, and every person 18 years of age or older becoming a resident or inhabitant of the Borough, shall, within 12 months after the happening thereof, notify the Union County Assessor of his/her becoming of age or becoming a resident or inhabitant of the Borough. Where proof of compliance is required in Subsection C of this section, such proof shall be established by either submitting to Borough Council an affidavit from the Assessor of the Pennsylvania County in which legal residence is claimed stating that the person is on the current tax rolls in that County or proof of payment of the per capita tax as provided in Subsection D(2) of this Subsection D.
(4)
Uncollectability. The Borough Tax Collector when seeking
exoneration from payment of the per capita tax on grounds of uncollectability
shall be required to sign an oath swearing that all explicit and implied
powers of the office of Tax Collector have been exercised in an effort
to collect the per capita tax.
(5)
Filing dates of forms and requests for exoneration.
All requests for exoneration must be presented by the Borough Tax
Collector to Borough Council for its consideration by no later than
October 20 of the applicable tax year.
The per capita tax shall be collected by the
duly elected or appointed Tax Collector of the Borough of Lewisburg
in the manner prescribed by the Local Tax Collection Law of 1945,
as amended and supplemented. The said Tax Collector shall exercise
all of the powers and shall have all the duties provided for in the
Local Tax Collection Law.
The tax imposed by this article shall be recoverable
as other debts of like character are recovered.
Any person or persons who shall violate this
article shall upon conviction thereof in a summary proceeding before
a District Judge, be sentenced to pay a fine of not more than $600,
plus costs of prosecution, and, in default of payment of such fine
and costs, be imprisoned for a period not to exceed 30 days, or both.
This article shall become effective January
1, 1991, and shall remain in effect and continue in force thereafter
from year to year on a calendar year basis without annual reenactment
unless amended or repealed.
