[Adopted 12-30-1970 by Ord. No. 896]
A.
PERSON
SECRETARY
TAX
TAX COLLECTOR
The following words or phrases, when used in this article, shall
have the meanings ascribed to them in this section, except where the
context clearly indicates a different meaning:
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing or imposing a penalty, or
both, the term "person," as applied to copartnership or association,
shall mean the partners or members thereof, and as applied to a corporation,
the officers and directors thereof.
The Secretary of the Borough of Ridley Park, Delaware County,
Pennsylvania.
The tax levied, assessed and imposed by this article.
The Tax Collector of the Borough of Ridley Park, Delaware
County, Pennsylvania.
B.
The singular shall include the plural, and the masculine shall include
the feminine and the neuter.
This article shall be cited as the "Borough of Ridley Park,
Pennsylvania, Per Capita Tax Ordinance" and the tax herein imposed
shall be designated as the "Borough of Ridley Park per capita tax."
[Amended 10-21-2003 by Ord. No. 1131]
A per capita tax of $10 to provide revenue for general Borough
purposes is hereby levied, assessed and imposed for each calendar
year beginning with 1971 on each person who is a resident or inhabitant
of the Borough 21 years of age or over, for the use of the Borough
during the fiscal year which begins the first day of January of each
year.
[Amended 10-21-2003 by Ord. No. 1131]
Every spouse against whose husband or wife this per capita tax
is levied shall be liable for the payment of such tax. Collection
thereof from such spouse shall be made and enforced in the manner
provided by law for the collection and enforcement of payment of other
taxes owned by such spouse, including the collection thereof from
the spouse's employer.
The tax imposed hereby shall be due and payable at the time
when real estate taxes are due and payable.
A.
The tax shall be paid to the Tax Collector, who is charged with the
collection thereof.
B.
The Tax Collector shall pay over to the Treasurer of the Borough
all taxes, interest and penalties collected or received hereunder
for the use and benefit of the Borough.
D.
The Tax Collector shall prepare a list of all unpaid per capita tax
bills as of December 31 of the year in which the tax was imposed or
assessed. Said list of delinquent taxpayers shall be delivered to
the Borough Secretary on or before the first Monday of February of
the succeeding year.
[Added 12-28-1978 by Ord.
No. 959]
E.
The Borough Secretary, under the direction and supervision of the
Solicitor, shall send a notice letter to each and every delinquent
taxpayer on said list, by certified mail, return receipt requested,
demanding payment of the tax due, together with interest as allowed
by law. Said notice shall require that full payment be made within
30 days of the mailing.
[Added 12-28-1978 by Ord.
No. 959]
F.
If payment is not received in full within the time limit allowed
by the notice of delinquency, the Borough Secretary shall prepare
a nontraffic citation, charging the delinquent taxpayer with violation
of this article. Said citation shall be executed by the Chief of Police
and filed with the District Justice of the Peace for District Court
32-2-11, Ridley Park, Pennsylvania. The use of a criminal complaint
as an enforcement mechanism is permitted, and the Tax Collector is
hereby authorized to execute a complaint.
[Added 12-28-1978 by Ord.
No. 959; amended 12-11-1984 by Ord. No. 996]
G.
The penalty for failure to pay the delinquent per capita tax and
interest within the time limit allowed by the Borough Secretary's
notice shall be a fine of $10, plus court costs, plus mailing costs
of $2.50.
[Added 12-28-1978 by Ord.
No. 959; amended 12-11-1984 by Ord. No. 996]
[Added 12-11-1984 by Ord.
No. 996; amended 10-21-2003 by Ord. No. 1131]
In addition to any other penalty provided hereinbefore, any
person who shall violate any provisions of this article, including
the failure to pay the per capita tax as required in this article,
shall, upon conviction before any District Justice, be punished by
a fine of not more than $600 or, in default thereof, by imprisonment
for not more than 30 days. Each day's failure to comply with
the provisions of this article as aforesaid shall constitute a separate
violation.
All taxpayers subject to the payment of the per capita tax assessed
by 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 after the date of the tax notice.
[Amended 12-28-1978 by Ord. No. 959]
All taxpayers who are liable therefor and who shall fail to
make payment of the per capita tax imposed by this article within
the deadline stated on said bills, which deadline shall be not less
than 90 days and not more than 120 days, shall be charged an interest
penalty of 10% per annum until paid in full.
All taxes imposed by this article, together with interest and
penalties, shall be recovered as other debts of like character are
now by law recoverable.
