A per capita tax of $10 for general Borough
purposes is hereby levied and assessed under authority of the Enabling
Act and its amendments upon each resident or inhabitant of
the Borough of Lititz over the age of 18 years, which tax shall be
in addition to all other taxes levied and assessed by said Borough
pursuant to any other laws of the Commonwealth of Pennsylvania. Such
tax shall continue in force on a calendar-year basis without annual
reenactment, unless this article shall be repealed or the rate of
the tax changed.
Such tax shall be collected by the duly elected
or appointed Tax Collector of the Borough of Lititz in the same manner
and at the same time as other Borough taxes are collected, as provided
by the Enabling Act.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such taxes as provided
by law for other Borough taxes.
The entry to the per capita 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 expense of collection and compensation of
the Tax Collector shall be allowed in the discretion of the Borough
Council, as provided in the Enabling Act, which compensation shall
be fixed from time to time by the Borough Council in the same manner
as the collection of other borough taxes.
The Tax Collector shall give notice to the taxpayers
of the amount of per capita tax due under this Article, in the same
manner and at the same time as notice of other borough taxes is given.
In the event that the Tax Collector shall at
any time find within the borough 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 same unto the Borough Council, which shall
promptly certify same to the Tax Collector reporting such name, whereupon
the Tax Collector shall add such name and the assessment of the per
capita tax against such person to the duplicate of the Borough of
Lititz and shall proceed to collect same.