[Amended 3-19-1972 by Ord. No. 72-1]
A.Â
PERSON
RESIDENT
TAX COLLECTOR
TAXPAYER
TOWNSHIP
Unless otherwise expressly stated, the following terms
shall have, for the purpose of this article, the meaning herein indicated:
Any natural person.
Any person domiciled in the Township.
Refers to the person elected or designated by the Township
to collect or receive the taxes imposed by this article.
Any person required hereunder to pay a per capita tax.
Lower Frederick Township.
B.Â
The singular shall include the plural, and masculine,
the feminine and the neuter.
[Amended 9-5-1993 by Ord. No. 73-2]
A per capita tax of $10 per annum is hereby
levied and assessed upon each resident or inhabitant of the Township
who shall have attained the age of 18 years on or about July 1, 1973,
the first day of the fiscal year for which the tax is levied, and
to be continued annually thereafter upon those attaining the age of
18 years on or before July 1 of the year of continuation, which tax
shall be in addition to all other taxes levied and assessed by the
Township pursuant to any Act of the Commonwealth of Pennsylvania.
Said tax shall be collected by the duly elected
or appointed Tax Collector of the Township in the same manner and
at the same time as other 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.
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 expenses of collection and compensation
to the Tax Collector shall be paid and allowed as provided in the
Local Tax Collection Law of 1945, as amended and supplemented, which
compensation shall be the same as shall be fixed from time to time
for the collection of other taxes of the Township.
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 law.
In case the Tax Collector or any deputy tax
collector shall at any time find within the Township 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
to the Assessor, who shall thereupon certify the same unto the Township
and the Tax Collector, whereupon the Tax Collector shall add the name
and assessment of this per capita tax against such person to the duplicate
of the Township and proceed to collect the same.
It is the intent of this article and there is
hereby conferred upon the Tax Collector all power 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.
In addition to said powers and not in limitation thereof, the Tax
Collector shall have the following powers:
A.Â
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 provided therefor by the Local Tax Collection
Law.
B.Â
The Tax Collector may sue in the name of the Township
for the recovery of taxes due and unpaid under this article.
C.Â
The Tax Collector shall have power in case of the
neglect or refusal of any person to make payment of the amount of
said per capita tax, after two months from the date of the tax notice,
to levy the amount of such tax, any penalty due thereon and costs,
not exceeding costs and charges allowed constables for similar services
by distress and sale of the goods and chattels of such delinquent,
wherever situate or found, upon giving at least 10 days' public notice
of such sale by posting written notice or printed notices and by one
advertisement in a newspaper of general circulation published in the
county. No failure to demand or collect said tax by distress and sale
of goods and chattels shall invalidate any return made or lien filed
for nonpayment of the tax of any tax sale for the collection of taxes.
D.Â
The Tax Collector shall demand, receive and collect
from all corporations, associations, companies, firms, or individuals
employing persons owing delinquent per capita tax or whose spouse
owes delinquent per capita tax or having in possession unpaid commissions
or earnings belonging to any persons or persons owing delinquent per
capita tax or whose spouse owes delinquent per capita tax upon the
presentation of a written notice and demand under oath of affirmation
containing the name of the taxable person or the spouse thereof and
the amount of tax due. Upon the presentation of such written notice
and demand, it shall be the duty of any such corporation, association,
company, firm or individual to deduct from the wages, commissions,
or earnings of such individual employees, then owing, or that shall
within 60 days thereafter become due, or form any unpaid commissions
or earnings of any such taxable person 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 delinquent per
capita tax and costs shown upon the written notice or demand and to
pay the same to the Tax Collector within 60 days after such notice
shall have been given. Such corporation, association, firm or individual
shall be entitled to deduct from the monies collected, from each employee,
the costs incurred from the extra bookkeeping necessary to record
such transactions, not exceeding 2% of the amount of money so collected
and paid over to the Tax Collector. Upon the failure of any such corporation,
association, company, firm or individual to deduct the amount of such
taxes or to pay the same over to the Tax Collector, less the cost
of bookkeeping involved in such transaction, as herein provided, within
the time hereby required, such corporation, association, company,
firm or individual shall forfeit and pay the amount of such tax for
each such taxable person whose taxes are not withheld and paid over,
together with a penalty of 10% added thereto, to be recovered by an
action of assumpsit in a suit to be instituted by the Tax Collector,
in the name of the Township, or by the proper authorization of the
Township, as debts of like amount are now by law recoverable, except
that such person shall not have the benefit of any stay of execution
or exemption law.[1]
E.Â
Upon presentation of a written notice and demand under
oath or affirmation to the State Treasurer or any other fiscal officer
of the state or its boards, authorities, agencies or commissions,
it shall be the duty of the treasurer or officer to deduct from the
wages then owing, or that shall within 60 days thereafter become due
to any employee, a sum sufficient to pay the amount of the delinquent
per capita tax and costs shown on the written notice. The same shall
be paid to the Tax Collector of the Township within 60 days after
such notices shall have been paid.
The Tax Collector shall keep a correct account
of all per capita taxes collected by authority of this article; he
shall mark the same paid on each duplicate at the name of each taxable
person and on the date on which payment was made. The Tax Collector
shall remit said taxes to the Township by separate statement at the
same time as other taxes are remitted.
All taxpayers subject to the payment of per
capita taxes herein levied and assessed shall be entitled to a discount
of 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 any 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.
The tax levied and imposed in this article shall
be effective on the first day of July 1972, for the fiscal year, and
shall continue in force on a fiscal-year basis thereafter without
annual reenactment.
