[Adopted 10-11-1993 by Ord. No. 695 (Ch. 24, Part 3, of the
1995 Code)]
A per capita tax of $5, for general Borough purposes, is hereby
levied and assessed, under the authority of the Local Tax Enabling
Act, Act No. 511, approved December 31, 1965,[1] upon each and every resident or inhabitant of the Borough
of Zelienople over the age of 18 years, which tax shall be in addition
to all other taxes levied and assessed by the said Borough pursuant
to any other laws of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See now 53 P.S. § 6901 et seq., and 53
P.S. §§ 6924.101 et seq.
Such tax shall be collected by the duly elected or appointed
Tax Collector of the Borough of Zelienople in the same manner and
at the same time as other Borough 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
Borough 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,[1] which compensation shall be the same as shall be fixed
from time to time for the collection of other Borough Taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall give notice to the taxpayers of the
amount of per capita tax due under this article 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 shall at any time find within the
Borough any resident or inhabitant above the age of 18 years whose
name does not appear upon the tax duplicate, he shall report the name
of such person forthwith unto the Borough Council, which shall promptly
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 Borough of
Zelienople and shall proceed to collect the same.
[Amended 12-11-1995 by Ord. No. 715]
The Tax Collector shall give notice to the taxpayers, shall
have the power to collect said taxes by distress, 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 Borough Treasurer by separate statement
at the same time as other taxes are remitted to the Borough, shall
allow discounts and add penalties, shall generally by 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 Borough Council 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 and as fully 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.
