[Adopted 6-18-1985 by Ord. No. 309 as Art. 325 of the 1985
Codified Ordinances]
A per capita tax of $5 for general Township purposes is hereby
levied and assessed under the authority of the Act of June 25, 1947,
Pamphlet Laws 1145,[1] and its amendments, upon each resident or inhabitant of
the Township over the age of 21, which tax shall be in addition to
all other taxes levied and assessed by the Township pursuant to any
other laws of the commonwealth.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
The per capita tax shall be collected by the person designated
by the Board of Commissioners to collect the tax imposed by this article
and to administer the provisions thereof.
The Tax Collector shall give such bond secured and conditioned
for the collection and payment of such tax as shall be required by
the Board of Commissioners.
The expense of collection and the compensation of the Tax Collector
shall be paid and allowed as from time to time shall be fixed by a
resolution of the Board of Commissioners.
The Tax Collector shall give notice to each taxpayer of the
amount of per capita tax due under this article at such times and
in such manner as is provided by the Local Tax Collection Law,[1] insofar as the same shall be practicable, and shall allow
the same discount and collect the same penalty as set forth in such
law.
[1]
Editor's Note: See 72 P.S. § 5511.10.
Whenever 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 roll, he/she shall add such name
to the roll and shall proceed to collect the same.
The Tax Collector shall have the power and authority to collect
the tax by distress, shall have the power and authority to demand
and receive the tax from the employers of any person owing the tax
and, in addition, shall have the power and authority to demand and
receive from the employers of any person any per capita tax owed by
the lawful spouse of any employee, shall remit all taxes collected
to the proper Township officer, and shall furnish a complete statement
of his/her accounts and records to the Board of Commissioners at any
time and place designated by the Board.
Any person whose total income from all sources totals less than
$5,000 per annum shall be exempt from paying the per capita tax as
levied by the Township.
[Amended 7-19-2001 by Ord. No. 388]
Whoever violates any provision of this article shall be fined
not more than $600, plus costs of prosecution, and, in default of
payment of such fine and costs, imprisoned for a term not exceeding
30 days.
