[Adopted 1-29-1968 by Ord. No. 15]
A.
A per capita tax of $5 for general revenue purposes is
hereby imposed by authority of and in compliance with the Local Tax Enabling
Act of 1965, upon each resident or inhabitant of the age of 21 years or over
within the limits of the Borough for the year 1968 and for each succeeding
year thereafter that this article is reenacted without substantial change.
This tax shall be in addition to all other taxes imposed by the Borough pursuant
to any other laws of the Commonwealth of Pennsylvania.
B.
CURRENT YEAR
For the purposes of this article the following phrase
shall have the meaning ascribed to it as follows:
The calendar year during which the tax is imposed.
Said tax shall be collected by the duly elected or appointed Tax Collector
for the Borough 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 from time to time.
The Tax Collector shall give bond secured and conditioned for the collecting,
accounting for and paying over of such taxes in the same manner as provided
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 the per capita tax hereby imposed. Such warrant shall remain in force until
the complete settlement of all taxes in such duplicate as provided by Local
Collection Law of 1945, as amended from time to time.
The expenses of the collection of the per capita tax hereby imposed
shall be paid and allowed as provided in the Local Tax Collection Law of 1945,
as amended from time to time. The Tax Collector, as compensation for the collection
of said taxes, shall receive the same commission as fixed by the Borough for
the collection of the other Borough taxes.
The same discount, penalties and interest shall be applicable to the
collection of this tax as are applicable in the case of the collection of
the real property tax imposed by this Borough.
The Tax Collector shall give notice to every taxable person whose name
appears on the tax duplicate, at the same time and in the same manner as provided
by Local Tax Collection Law of 1945, as amended from time to time. Failure
to receive such notice shall not relieve any taxpayer from the payment of
the tax hereby imposed, and such taxpayer shall be charged with the said tax
as though he had received notice.
The Borough Council shall make exonerations for uncollectible per capita
taxes, mistakes, indigent persons, deaths, removals, etc., as to them shall
appear just and reasonable. A record of all exonerations shall be kept by
the Secretary, who shall then give to the Tax Collector a certificate directed
to the Treasurer stating the exoneration in full in order that settlement
may be made accordingly, as required by the Local Tax Collection Law of 1945,
as amended from time to time.
The Board of Auditors of the Borough of Harveys Lake shall examine and
audit at least once each year the books, accounts and records of the Tax Collector.
A.
The Tax Collector shall have the powers set forth in
Sections 18, 19, 20 and 21 of the Local Tax Enabling Act of 1965, and such
other duties and powers prescribed by any other laws pertaining thereto, in
relation to collection of taxes. Such powers and duties are hereby incorporated
herein by reference.
B.
It is hereby expressly declared to be the intent of the
Council to confer and impose upon the Tax Collector of the Borough, in the
assessment and collection of the per capita tax hereby imposed, all of the
rights, powers, duties and obligations which are conferred or imposed upon
Borough tax collectors of Borough taxes by any existing law or laws of the
Commonwealth of Pennsylvania, as amended from time to time, insofar as the
same may relate to the said per capita tax. It is further declared not to
be the intent of this article to limit the Tax Collector, in the collection
of the per capita tax hereby levied and assessed, to the provisions of Local
Tax Collection Law of 1945, as amended from time to time, but it is the intent
to confer upon the Tax Collector all the powers and rights, together with
all the duties and obligations, conferred upon or granted to Borough tax collectors
by any other laws of the Commonwealth of Pennsylvania.
Where the interpretation or terms or provisions of this article are
not in accordance or in compliance with the provisions of the Local Tax Enabling
Act of 1965, as amended from time to time, the provisions of said act are
intended to be ordained and enacted by this article as fully as though incorporated,
set forth and made part of this article.
Should any portion whatsoever of this article be held invalid or unenforceable
for any reason by any court of competent jurisdiction, such portion shall
be deemed severable, but only to the extent of such holding, and such holding
shall not affect the remaining portions hereof.
All ordinances or parts of ordinances inconsistent herewith be and the
same are hereby repealed.
This article shall take effect upon the first day of February 1968.
