[Adopted 9-5-1989 as Part 3, Ch.
2, Art. F, of the 1989 Code]
A per capita tax of $10, for general Township
purposes, is hereby levied and assessed under the authority of the
Local Tax Enabling Act of 1965, approved December 31, 1965, Act No.
511, effective January 1, 1966, its amendments and supplements,[1] upon each resident or inhabitant of the Township of Rostraver
over the age of 18 years, which per capita tax shall be in addition
to all other taxes levied and assessed by the Township pursuant to
any other laws of the commonwealth.
[1]
Editor's Note: See 53 P.S § 6901
et seq. and 53 P.S. § 6924.101 et seq.
The Treasurer shall give bond secured and conditioned
for the collection and payment of the per capita tax as provided by
law for other Township taxes.
The entry of the per capita tax in the tax duplicate
and the issuance of the duplicate to the Treasurer as Tax Collector[1] shall constitute his warrant for the collection of the
per capita tax levied and assessed in this article.
The expense for collection and compensation
of the 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 shall be fixed
from time to time for the collection of other Township taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
The Treasurer as Tax Collector[1] shall add to the tax duplicate the names of individuals
over the age of 18 years which have been certified to him by the Board
of Township Commissioners, following the procedure in Section 16 of
the Local Tax Collection Law of 1945, as amended and supplemented,[2] and shall then proceed to collect the per capita tax from
those individuals.
The Treasurer, as Tax Collector,[1] shall give notice to the taxpayers, shall have the power
to collect the per capita tax by distress, shall have the power and
authority to demand and receive that tax from the employer of any
person owing any per capita tax or whose spouse owes any per capita
tax, shall remit those taxes to the Township 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 all the rights and authority conferred upon
him by the Local Tax Collection Law of 1945, as amended and supplemented. [2]It is declared to be the intent of the Board of Commissioners
in the collection of this per capita tax that the Tax Collector have
all the powers, 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.
This article shall go into effect on the first
day of January 1980 and shall remain in effect from year to year,
without annual reenactment, unless the rate of the tax is subsequently
changed.
A.
Any person who has attained the age of 18 as of January
1 of the previous fiscal year, whose total income from all sources
is $5,000 or more for the calendar year, is subject to the per capita
tax.
B.
Married persons whose combined total income is $10,000
or more are subject to the per capita tax. If the combined total income
of a married couple is more than $5,000, but less than $10,000, only
one person is subject to the per capita tax. If the combined total
income of the married couple is less than $5,000, neither person is
subject to the per capita tax.
C.
Any person in active military service of our country
as of January 1 of the previous fiscal year is not subject to the
per capita tax.
"Income" is defined as wages, social security,
pensions, interest, rent, dividends, public assistance, etc., and
income from any and all other sources.
All persons requesting exoneration from the
payment of the per capita tax must complete and execute a per capita
tax exoneration request form for the current tax year.
