[Amended 1-22-1997 by Ord. No. 265]
A per capita tax of $5 per annum shall be and
the same is hereby levied and assessed upon each resident or inhabitant
of the Township of West Deer 21 years of age and over, for general
revenue purposes, which tax shall be in addition to all other taxes
levied and assessed by the Township of West Deer pursuant to any other
laws of the Commonwealth of Pennsylvania.
Said tax shall be collected by the duly elected
or appointed Tax Collector of Township taxes for the Township of West
Deer in the same manner and at the same time or times as other Township
taxes are collected, as provided by the Local Tax Collection Law of
1945, as amended and supplemented.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such taxes as provided
by law for other Township taxes.
The entry of said per capita tax in the tax
duplicate and issuance of said duplicate to the Tax Collector shall
constitute his or her warrant for the collection of said per capita
tax hereby levied and assessed.
The expenses of collection and compensation
of the Tax Collector shall be paid and allowed as provided in the
Local Tax Collection Law of 1945, as amended and supplemented, which compensation shall be the same as fixed from time
to time by the Township of West Deer for the collection of other Township
taxes.
The Tax Collector shall give notice to the taxpayer
at the same time and in the same manner as provided by the Local Tax
Collection Law of 1945, as amended and supplemented.
In case the Tax Collector or a Deputy Tax Collector
shall at any time find within the Township of West Deer any resident
or inhabitant above the age of 21 years whose name does not appear
upon the tax duplicate, he or she shall report the name of such person
forthwith to the Assessor, who shall thereupon certify the same unto
the Township of West Deer, which shall promptly certify the same to
the Tax Collector reporting said name, whereupon the Tax Collector
shall add the name and the assessment of this per capita tax against
such person to the duplicate of the Township of West Deer and proceed
to collect the same.
The Tax Collector shall be and is hereby empowered
with the authority to collect said tax by distress and sell all goods
and chattels of the taxpayer, as provided therefor by the Local Tax
Collection Law of 1945, as amended and supplemented.
[Amended 1-22-1997 by Ord. No. 265]
There is hereby conferred upon the Tax Collector
the power and authority to demand, receive and collect from all corporations,
political subdivisions, associations, companies, firms or individuals
employing persons owing per capita taxes or whose spouse owes per
capita taxes or, if in possession of unpaid commissions or earnings
belonging to any person owing per capita taxes, upon the presentation
of written notice and demand containing the name of the taxable and
the amount of tax due. Upon the presentation of such written notice
and demand, it shall be the duty of such corporation, political subdivision,
association, company, firm or individual to deduct from the wages,
commissions or earnings of such individual employees then owing or
that shall, within 60 days thereafter, become due or from any unpaid
commissions or earnings of any such taxable in its or his or her possession
or that shall, within 60 days thereafter, come into its or his or
her possession a sum sufficient to pay the respective amount of the
per capita taxes and costs shown upon the written notice or demand
and to pay the same to the Tax Collector of the Township of West Deer
within 60 days after such notice shall have been given; such corporation,
political subdivision, association, firm or individual shall be entitled
to deduct from the moneys collected from each employee the costs incurred
from the extra bookkeeping necessary to record such transactions,
not exceeding 2% of the amount of money so collected and paid over
to the Tax Collector. Upon the failure of such corporation, political
subdivision, association, company, firm or individual to deduct the
amount of such taxes or to pay the same over to the Tax Collector,
less the cost of bookkeeping involved in such transaction, as herein
provided, within the time hereby required, such employer shall forfeit
and pay the amount of such tax for each such taxable whose taxes are
not withheld and paid over to the Tax Collector as herein provided,
which amount may be recovered by an action of assumpsit in a suit
to be instituted by the Tax Collector on behalf of the Township of
West Deer.
The Tax Collector shall keep a correct account
of all per capita taxes collected by authority of this article. He
or she shall mark the same paid on each duplicate at the name of each
taxable, and the date on which payment was made. The Tax Collector
shall remit said taxes to the Treasurer of the Township of West Deer
by a separate statement at the same time as taxes are remitted to
the Township of West Deer.
[Amended 1-22-1997 by Ord. No. 265]
All taxpayers subject to the payment of the
per capita taxes herein levied and assessed shall be entitled to a
discount of 2% of the amount of such tax upon making payment of the
whole amount thereof within two months after the date of the tax notice.
All taxpayers who fail to make payment of any such taxes charged against
them for a period of four months after the date of the tax notice
shall be charged a penalty of 10%, which penalty shall be added to
the taxes by the Tax Collector and be collected by him or her.
It is the intent of this article and there is
hereby conferred upon the Tax Collector all the powers, together with
all the duties and obligations to the same extent and as fully as
provided for in the Local Tax Collection Law of 1945, as amended and
supplemented.