[Adopted 3-1-1965 by Ord. No. 535 (Ch. XVII,
Secs. 41 to 45, 47 and 48, of the 1962 Code)]
[Amended 12-20-2004 by Ord. No. 1176]
A per capita tax of $10 for general Borough
purposes is hereby levied and assessed under the authority of the
Act of the General Assembly of the Commonwealth of Pennsylvania of
June 25, 1947 (P.L. 1145), and its amendments, and the Act of December
31, 1965 (P.L. 1257, No. 511), and its amendments, upon each resident
or inhabitant of the Borough of Catasauqua over the age of 21 years,
which tax shall be in addition to all other taxes levied and assessed
by the Borough of Catasauqua pursuant to any other laws of the Commonwealth
of Pennsylvania.
Such tax shall be collected by the Borough Manager
who is hereby appointed Tax Collector ex officio for the administration
of the provisions hereof and the collection of said tax 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.
The Tax Collector shall give notice to the taxpayer
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. All taxpayers subject to
the payment of per capita tax under this article shall be entitled
to a discount of 2%, from the amount of such tax upon making payment
of the whole amount thereof within two months alter the date of the
tax notice. All taxpayers who shall fail to make payment of such tax
charged against them for four months after the date of the tax notice,
shall be charted a penalty of 5%, which penalty shall be added to
the tax by the Tax Collector and be collected by him.
[Added 12-26-1984 by Ord. No. 880]
Within 30 days of receipt of notice, each property
owner or his agent shall furnish the names of all residents and/or
tenants of his property. This information shall be on a form supplied
by the Borough or may be requested by the Tax Collector.
The Borough Council shall keep and maintain
a list of residents and inhabitants subject to such tax and the issuance
of such list to the Tax Collector shall constitute his warrant for
the collection of the per capita tax hereby levied and assessed. In
case the Tax Collector shall at any time find within the Borough of
Catasauqua any resident or inhabitant above the age of 21 years whose
name does not appear upon said list, he shall report the name of such
person forthwith to the Borough Council who shall add the same to
such list whereupon the Tax Collector shall assess this per capita
tax against such person and proceed to collect the same.
The Tax Collector shall have power to collect
said tax by distress, shall have power and authority to demand and
receive said tax from the employer of any person owing per capita
tax, or whose wife owes any per capita tax, shall remit such tax 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,
and generally have all rights and authority conferred upon tax collectors
by the Local Tax Collection Law of 1945, as amended and supplemented.
[Added 12-26-1984 by Ord. No. 880; amended 4-1-2013 by Ord. No.
1288]
Anyone violating any provision of this article,
as amended, shall be guilty of a summary offense with a penalty of
a fine of up to $300 ($50 minimum) and/or imprisonment up to 90 days
in jail. Any person found guilty of violating an ordinance shall be
assessed court costs and reasonable attorneys’ fees incurred
by the Borough in the enforcement proceedings.
