[Adopted 12-26-1972 by Ord. No. C-135, approved 12-26-1972]
A per capita tax of $10 for general Borough purposes is hereby levied and assessed under authority of the Enabling Act[1] 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 Such tax shall continue in force on a calendar-year basis without annual reenactment, unless this article shall be repealed or the rate of the tax changed.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
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.
[1]
Editor's Note: As to the commission of the Tax Collector, see Ch. 5, Administration of Government, Art. X.
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.
A. 
The Tax Collector shall:
(1) 
Give notice to taxpayers.
(2) 
Have the power to collect said taxes by distress.
(3) 
Have the power and authority to demand and receive said tax from the employer of any person owing any per capita tax or whose wife owes any per capita tax.
(4) 
Remit such taxes to the Borough Treasurer by separate statement at the same time as other taxes are remitted to the borough.
(5) 
Allow discounts and add penalties.
(6) 
Generally be subject to all the duties and shall have the rights and authority conferred upon him by the Enabling Act.
B. 
It is hereby declared to be the intent of the Borough Council in enacting this Article to confer upon the Tax Collector, in the collection of this per capita tax, all the powers, together with all the duties and obligations, to the same extent and as fully provided in the Enabling Act.