Borough of Baden, PA Article IV Per Capita Tax

[Adopted 1-21-1976 by Ord. No. 684]

§ 168-26 Definitions.

The following words and phrases when used in this article shall have the meanings ascribed to them in this section, except if the context clearly indicates and requires a different meaning.

PERSON

Every natural person who has attained the age of 18 years.

RESIDENT

An individual domiciled or residing in the Borough of Baden, County of Beaver and Commonwealth of Pennsylvania.

§ 168-27 Eligibility.

Any person being 18 years of age or over, and residing in the Borough of Baden on January 1, 1976, shall be liable for the tax. Any person moving into the Borough of Baden during said fiscal year and any person becoming 18 years of age during said fiscal year shall be liable for the tax.

§ 168-28 Exemptions.

[Amended 10-16-1985 by Ord. No. 762; 10-19-2016 by Ord. No. 948]

The following persons shall be exempt from the payment of per capita taxes:

A. Individuals with an annual earned income of $10,000 or less.

B. Individuals who are under the age of 18.

C. Individuals who are residing in a skilled nursing care center.

D. Individuals who are 100% permanently disabled.

E. Individuals who are active duty military personnel during the subject tax year.

§ 168-29 Payment.

Each person subject to the tax imposed by this article shall pay the same to the Tax Collector of Baden Borough on or before the day said tax becomes due.

§ 168-30 Manner of collection.

All taxes levied under this article and all penalties shall be collected in accordance with the provisions of the Local Tax Collection Law of 1945, as amended and supplemented, with applicable discounts and penalties.

§ 168-31 Obligation to pay.

Failure by any person to receive notice from the Tax Collector of Baden Borough shall not in any way relieve said person from the obligation of paying the tax herein levied or from the penalties provided for the nonpayment of same.

§ 168-32 Recovery of taxes.

All taxes imposed by this article, together with all interest and penalties, shall be recoverable by the Solicitor as other debts of like amount are recoverable.

§ 168-33 Violations and penalties.

[Amended 5-15-1985 by Ord. No. 759]

Any person who shall violate any provision of this article shall, upon conviction thereof, be punishable by a fine of not more than $300 and costs of such proceedings or, upon default of payment of such fine and costs, by imprisonment in the county jail for a term of not more than 30 days.