[Ord. 537, 12/31/1989, § 1]
A per capita tax of $10 for the Township fiscal year 1984 be
and the same is hereby levied, assessed and enacted upon each resident
or inhabitant of the Township of Darby over 21 years of age under
the authority and provisions of "The Local Tax Enabling Act," 53 P.S.
6901 etc. Act of December 31, 1965, P.L. 1256, as amended.
[Ord. 537, 12/31/1989, § 2]
Said tax shall be collected by the duly elected or appointed
Tax Collector in the same manner and at the same time as other Township
taxes are collected.
[Ord. 537, 12/31/1989; §§ 3 - 5; as amended
by Ord. 572, 10/10/1990]
1.
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.
2.
There is hereby conferred upon the Tax Collector the power and authority
to demand, receive and collect from all corporations, political subdivisions,
association, companies, firms or individuals, employing persons owing
per capita taxes, upon the presentation of written notice and demand
containing the name of the taxable, or husband thereof, and the amount
of tax due. Upon 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 owing or that shall within
60 days thereafter become due, or from any unpaid commissions or earnings
of any taxable in its or his possession, or that shall within 60 days
thereafter come into its or his 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 Darby within 60 days after such notice shall have
been given. The employer shall be entitled to deduct not more than
2% for his expenses for such monies paid over the Tax Collector. Upon
failure of such employer to make such deduction when properly notified
as herein provided 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 Darby.
3.
The Tax Collector shall keep a correct account of all per capita
taxes collected by authority of this Part. He shall mark the same
paid on each duplicate and the name of each taxable, and the date
on which payment was made. The Tax Collector shall remit said taxes
to the Township of Darby.
[Ord. 537, 12/31/1989, § 6]
All taxpayers subject to the payment of per capita taxes herein
levied and assessed shall be entitled to a discount of the 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 such taxes charged against them for a
period of four months after the date of the tax notice shall be charged
a penalty of 5% which penalty shall be added to the taxes by the Tax
Collector and be collected by him.
[Ord. 537, 12/31/1989, § 8]
PERSON — Anyone who voted from a residence or
domicile in the Township of Darby in the year 1983, or anyone who
by the last official census indicated that his or her residence or
domicile was in the Township of Darby or anyone who gives as his or
her residence or domicile the Township of Darby, or anyone who has
given as his or her residence of domicile the Township of Darby for
any official purposes including but not limited to motor vehicle registration,
motor vehicle operating privileges, selective service registration,
or anyone who is known or reputed by his friends and associates to
be a resident or inhabitant of the Township of Darby.
The same class of subjects upon whom the aforesaid tax is
imposed and by whom the aforesaid tax shall be paid.
The person who reaches or achieves his or her eighteenth
birthday by the calendar year 1984.
[Ord. 537, 12/31/1989, § 9]
The tax imposed by this Part need not be paid by the following
class of subjects:
1.
Any member of any recognized clergy such as priest, rabbi, minister,
pastor, nun and sister.
2.
Any person who is completely disabled, physically or mentally, and
has not received any earned income for the year 1983.
3.
Any person who has not achieved or reached his or her 18th birthday
during the calendar year 1984 and thereafter, except any accredited
student who has not achieved or reached his or her 23rd birthday.
4.
Any person who has achieved or reached his or her 65th birthday during
the calendar year 1984.
5.
Any service man or service woman on full time active duty in the
armed forces of the United States.
6.
All widows and widowers are exempt if annual earned income is less
than the amount authorized by the Social Security Administration.
[Ord. 537, 12/31/1989, § 10]
Every apartment owner within the Township shall be required
to provide to the Tax Collector upon request a complete list of all
his tenants, with their names and addresses, on the first day of each
year.
[Ord. 537, 12/31/1989, § 13; as amended by Ord.
572, 10/10/1990]
Any person, firm or corporation who shall violate any provision
of this Part shall, upon conviction thereof, be sentenced to pay a
fine of not more than $600; and costs, or in default of payment thereof,
shall be subject to imprisonment for a term not to exceed 30 days.
Every day that a violation of this Part continues shall constitute
a separate offense.
