[Adopted 7-20-1988 by Ord. No. 5-1988]
This article is enacted under authority of the Local Tax Enabling Act,
P.L. 1257, No. 511, December 31, 1965, 53 P.S. ` 6901 et seq. (1982), as hereafter
amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
As used in this article, the following terms shall have the meanings
indicated:
Every adult 18 years or older who lives within the municipality.
Every resident shall pay $10 for the present calendar year and each
year hereafter.
All taxes, interests, costs and penalties imposed by this article shall
be collected by the City of Monessen appointed Tax Collector.
In the event that any tax under this article remains due or unpaid on
December 31, suit may be entered for the recovery of any tax due and unpaid,
together with six-percent interest, ten-percent penalty and cost of collection.
[Amended 12-18-2002 by Ord. No. 8-2002]
Whoever makes any false or untrue statement on any return required by
this article or who refuses inspection of his books, records or accounts in
his custody and control setting forth the number of employees subject to this
tax who are in his employment or whoever fails or refuses to file any return
required by this article shall, upon conviction thereof in a summary proceeding
before any District Justice having jurisdiction of such offense, be sentenced
to pay a fine of not more than $1,000 or to undergo imprisonment not exceeding
90 days, or both.
