[Adopted 6-30-1969 by Ord. No. 69-7 (Ch. 24, Part 1, of the
1992 Code)]
[Amended 5-6-1976 by Ord. No. 76-9]
A per capita tax of $5 for general Township purposes is hereby
levied and assessed under the Authority of Act 511 of 1965, 53 P.S.
§ 6901 et seq.,[1] known as the "Local Tax Enabling Act of 1965," upon each
resident or inhabitant of the Township of Middletown over the age
of 18 years, which tax shall be in addition to all of the taxes levied
and assessed by the said Township pursuant to the laws of the Commonwealth
of Pennsylvania.
[1]
Editor's Note: As amended, see now the Local Tax Enabling
Act at 53 P.S. § 6924.101 et seq.
Such tax shall be collected by the duly elected or appointed
Tax Collector of the Township of Middletown in the same manner and
at the same time as other Township taxes are collected as provided
by the Local Tax Collection Law of 1945,[1] as amended and supplemented.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall give bond secured and conditioned for
the collection of any payment of such taxes as provided by law for
other Township taxes.
The entry of the per capita tax in the tax duplicate and the
issuance of such duplicate to the Tax Collector shall constitute his
warrant for the collection of the per capita tax hereby levied and
assessed.
The expense 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 shall be fixed from time to time for the collection
of other Township taxes.
The Tax Collector shall give notice to the taxpayers of the
amount of per capita tax under this article at the 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 shall at any time find within the
Township any resident or inhabitant above the age of 21 years whose
name does not appear upon the tax duplicate, he shall report the name
of such person forthwith to the Assessor, who shall thereupon certify
the same to the Tax Collector reporting such name, whereupon the Tax
Collector shall add such name and the assessment of this per capita
tax against such person to the duplicate of the Township of Middletown
and shall proceed to collect the same.
[Amended 12-1-1992 by Ord. No. 92-13]
The Tax Collector shall give notice to the taxpayers, shall
have the power and authority to demand and receive said tax from the
employer of any person owing any per capita tax, or whose spouse owes
any per capita tax, shall remit such taxes to the Township Treasurer
by separate statement at the same time as other taxes are remitted
to the Township, shall allow discounts and add penalties, shall generally
be subject to all the duties and shall have all the rights and authority
conferred upon him by the Local Tax Collection Law of 1945, as amended
and supplemented. It is hereby declared to be the intent of the Board
of Supervisors in enacting this article to confer upon the Tax Collector
in the collection of this per capita tax all the powers together with
all the duties and obligations to the same extent as fully provided
for in the Local Tax Collection Law of 1945, as amended and supplemented.
[Added 5-6-1976 by Ord. No. 76-9; amended 5-25-1993 by Ord. No.
93-10]
Any resident or inhabitant of the Township of Middletown whose
total income from all sources is less than $5,000 per annum shall
be exempted from payment of this tax (per capita tax). Such exemption
shall be claimed upon affidavit without further inquiry as to the
income of the person making such claim for exemption.
[Added 12-1-1992 by Ord. No. 92-13; amended 6-23-1998 by Ord. No.
98-08]
A.
Enforcement notice.
(1)
If it appears to the Township that a violation of this article
has occurred, the Township shall initiate enforcement proceedings
by sending an enforcement notice as provided in this section.
(2)
The enforcement notice shall be sent to the violator and, if
applicable, the owner of record of the parcel on which the violation
has occurred, to any person who has filed a written request to receive
enforcement notices regarding that parcel, and to any other person
requested in writing by the owner of record.
(3)
An enforcement notice shall state at least the following:
(a)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(b)
The location of the violation and, if applicable, the property
in violation.
(c)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provision
of this article.
(d)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(e)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(f)
That the failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
B.
Enforcement remedies.
(1)
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this article shall,
upon being found liable therefor in a civil enforcement proceeding
commenced by the Township, pay a judgment of not more than $600 plus
all court costs, including reasonable attorney's fees incurred by
the Township as a result thereof. No judgment shall commence or be
imposed, levied or payable until the date of determination of a violation
by the Magisterial District Judge. If the defendant neither pays nor
timely appeals the judgment, the Township may enforce the judgment
pursuant to the applicable rules of civil procedure. Each day that
a violation continues or each section of this article which shall
be found to have been violated shall constitute a separate offense.
(2)
Nothing contained in this section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this section.
(3)
Magisterial District Judges shall have initial jurisdiction
over proceedings brought under this section.
