[Adopted 1-18-1961 by Ord. No. 27]
[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.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
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,[1] 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.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
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.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.