[Adopted 12-29-1993 by Ord. No. 93-23]
For general revenue purposes, there is hereby
levied, assessed and imposed upon each resident or inhabitant of the
Township of Hempfield over the age of 18 years for the year 1994 and
each year thereafter a per capita tax of $10, which tax shall be in
addition to all other taxes levied and assessed by the Township of
Hempfield pursuant to any other law of the Commonwealth of Pennsylvania.
Such per capita tax shall be collected by the
duly elected or appointed Tax Collector of the Township of Hempfield
in the same manner and at the same time as other township taxes are
collected, as provided by law.
The Tax Collector so elected or appointed shall
give bond secured and conditioned for the collection and payment of
such taxes as provided by law for other township taxes.
The entry of the per capita tax in the tax duplicate
and the issuance of such duplicate to the Tax Collector shall constitute
the warrant of said Tax Collector 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 by applicable
law, which compensation shall be the same as shall be fixed from time
to time for the collection of other township taxes.
The designated 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 law for the
collection of other township taxes.
In the case that the Tax Collector shall at
any time find within the Township of Hempfield any resident or inhabitant
above the age of 18 years whose name does not appear upon the tax
duplicate, the Tax Collector shall report the name of such person
forthwith to the Township of Hempfield, 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 Township of Hempfield
and shall proceed to collect the same.
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 such per capita tax, or whose spouse owes
any per capita tax, shall remit such taxes to the Township Treasurer
by separate statement at the same time as other taxes are remitted
to the Township, shall allow discounts and add penalties, shall generally
be subject to all the duties and shall have the rights and authority
conferred upon such Tax Collector by the provisions of the Local Tax
Enabling Act, as amended and supplemented.[1] It is hereby declared to be the intent of the Board of
Supervisors of Hempfield Township, in enacting this article, to confer
upon the Tax Collector, in the collection of this per capita tax,
all the powers, duties and obligations to the same extent and as fully
as provided for in the Local Tax Enabling Act, as amended and supplemented.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
In the event that any person subject to the
provisions of this taxation ordinance shall also be subject to the
imposition of a per capita tax by any other municipal body or school
district during the same year or part of the same year under the authority
of the Local Tax Enabling Act, then, in that event, the per capita
tax of $10 levied and assessed hereby shall be split equally between
the Township of Hempfield and the other municipal body or school district
as provided by the provisions of the Local Tax Enabling Act, as amended,
53 P.S. § 6908.
The levy, assessment and collection of this
per capita tax shall begin in 1994 and shall continue thereafter until
further action by the Board of Supervisors of Hempfield Township.
The Secretary of the Township of Hempfield is
hereby directed to file a certified copy of this article with the
Department of Community Affairs of the Commonwealth of Pennsylvania
within 15 days after this article shall become effective, if so required.
This article is enacted under the authority
of the Act of December 31, 1965, known and cited as the "Local Tax
Enabling Act."
