[Adopted 12-7-2022 by Ord. No. 2022-652[1]]
[1]
Editor's Note: This ordinance also superseded former Art.
VII, Fire Services Tax, adopted 12-2-2020 by Ord. No. 638.
As used in this article, the following terms shall have the
meanings indicated:
Every natural person, individual, partnership, corporation,
association, unincorporated association, firm, enterprise or other
entity whatsoever.
Any lands, tenements or hereditaments within this municipality,
including, without limitation, buildings, structures, fixtures, mines,
minerals, oil, gas, quarries, spaces with or without upper or lower
boundaries, trees and other improvements, immovables or interests
which, by custom, usage or law, pass with a conveyance of land, but
excluding permanently attached machinery and equipment in an industrial
plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under proprietary lease or occupancy
agreement.
A.
The purpose of the tax implemented through this article is for the
purchase of fire engines, fire apparatus and fire hose for the use
of the Borough, or for assisting any fire company in the Borough in
the purchase, renewal or repair of any of its fire engines, fire apparatus
or fire hose, for the purposes of making appropriations for fire companies
both within and without the Borough, for paying salaries, benefits
or other compensation of fire suppression employees of the Borough
or a fire company serving the Borough and for all other lawful purposes
for which such funds may be utilized as provided for by law from time
to time.
B.
For the purposes set forth above, a tax is hereby levied on all real
estate located, either in whole or in part, within the Borough and
to include, without limitation or reservation, all real estate as
is subject to taxation for general Borough purposes as may exist currently
or which may be so subject to taxation in the future. The rate of
this fire service appropriations tax shall be 1 mill on each dollar
of assessed valuation or the sum of one cent on each $100 of assessed
valuation. The tax shall be in addition to all other taxes of any
kind or nature heretofore levied by the Borough and shall be included
on the real estate tax bills for residents of the Borough.
C.
The funds appropriated for this specific tax shall be placed in a
separate account within the Borough.
The Borough shall give notice of tax liability to all persons
who own real estate against which this tax is levied at the same time
and in the same manner as notice of tax liability is given with respect
to real estate taxation for general Borough purposes. The notice of
tax liability shall appear on the same tax bill on which notice of
the real estate taxation for general Borough purposes appears.
The fire service appropriations tax shall be collected by the
duly appointed, designated or established Tax Collector of the Borough
in the same manner and at the same time or times as the tax levied
against real estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire
service appropriation taxes collected by authority of this article
and shall mark the same "paid" on each duplicate and the date on which
payment was made. The Tax Collector shall transmit said taxes so collected
to the Treasurer of the Borough by separate statement, at the same
time as other taxes are remitted or required to be remitted to the
Borough. It shall be the duty and responsibility of said Treasurer
to ensure that the taxes so collected are applied only for the purposes
for which they are levied and collected pursuant to the terms of this
article.
In the event that any tax due under this article remains due
and unpaid 60 days after the penalty date established, the Tax Collector
may sue for the recovery of any such tax due or unpaid under this
article, together with penalty and interest. Where suit is brought
for recovery of this tax, the person liable therefor shall, in addition
to the tax, interest and penalties, be responsible and liable for
all costs of collection and prosecution.
The fire service appropriations tax shall be levied in accordance
with the terms of this article for the calendar year 2022 and shall
be considered assessed at the same time or times as the tax levied
against real estate by the Borough for general Borough purposes. The
Council of the Borough of Port Vue shall have the authority to continue
said tax for additional periods at such rate in compliance with law
pursuant to further ordinance of Council.
