[Adopted 12-5-1966 by Ord. No. 341, approved 12-5-1966]
[1]
Editor's Note: The enacting clause recited
that this article was enacted under the authority of The Local Tax
Enabling Act.
[Amended 3-5-1984 by Ord. No. 422; approved 3-5-1984; 12-10-2013 by Ord. No. 677,[1] approved 12-10-2013]
A per capita tax of $5 per annum is hereby levied and assessed
upon each resident or inhabitant of the Borough of Pen Argyl who has
attained the age of 18 years and who is under the age of 65 years,
which tax shall be in addition to all other taxes levied and assessed
by the Pen Argyl Borough Council pursuant to any other laws of the
Commonwealth of Pennsylvania, said tax being necessary to provide
general revenue funds.
[1]
Editor's Note: This ordinance provided an effective date of
1-1-2014.
Said tax shall be collected by the duly elected
or appointed Tax Collector of the Borough of Pen Argyl in the same
manner and at the same time or times as other Borough 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 over of the tax herein
levied, as provided by law for other Borough taxes.
The entry of said per capita tax in the tax
duplicate and issuance of said duplicate to the Tax Collector shall
constitute his warrant for the collection of said per capita tax hereby
levied and assessed.
The expenses of collection and compensation
of the Tax Collector shall be paid and allowed as provided in the
Local Tax Collection Law of 1945, as amended and supplemented,[1] which compensation shall be the same as fixed from time
to time by the Pen Argyl Borough Council for the collection of other
Borough taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
The Tax Collector shall give notice to the taxpayers
at the same time and in the same manner 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.
[Amended 3-5-1984 by Ord. No. 422, approved 3-5-1984]
In case the Tax Collector or a Deputy Tax Collector
shall at any time find within the Borough of Pen Argyl any resident
or inhabitant who has attained 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 Assessor, who shall thereupon
certify the same to the Borough Council, which shall promptly certify
the same to the Tax Collector reporting said name, whereupon the Tax
Collector shall add the name and the assessment of this per capita
tax against such person to the duplicate of the Borough of Pen Argyl
and proceed to collect the same.
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.
There is hereby conferred upon the Tax Collector
the power and authority to demand, receive and collect the per capita
tax herein levied from all corporations, political subdivisions, associations,
companies, firms or individuals employing persons owing per capita
taxes or whose wife owes per capita taxes, or if in possession of
unpaid commissions or earnings belonging to any person owing per capita
taxes or whose wife owes 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 the 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 then
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 Borough of Pen Argyl 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 moneys paid over
to the Tax Collector. Upon the 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 Borough
of Pen Argyl.
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
and the date on which payment was made. The Tax Collector shall remit
said taxes to the Treasurer of the Pen Argyl Borough Council by a
separate statement at the same time as other taxes are remitted to
the Pen Argyl Borough Council.
All taxpayers subject to the payment of the
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 10%, which penalty shall be added to
the taxes by the Tax Collector and be collected by him.
[1]
Editor's Note: This ordinance provided an effective date of
1-1-2014.
