[Adopted 4-8-1974 by Ord. No. 416]
[Amended 12-8-1997 by Ord. No. 564]
A per capita tax of $5 per annum be and the
same is hereby levied and assessed upon each resident or inhabitant
in the Borough of Honesdale 18 years of age and over, which tax shall
be in addition to all other taxes levied and assessed by the Borough
of Honesdale pursuant to any other laws of the Commonwealth of Pennsylvania.
This article is enacted under the authority of the Local Tax Enabling
Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101
et seq.
Said tax shall be collected by the duly elected
or appointed Tax Collector of borough taxes for the Borough of Honesdale
in the same manner and at the time or times as other Borough taxes
are collected.
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 of said per capita tax in the tax
duplicate and issuance of said duplicate to the Tax Collector by the
County Commissioners shall constitute the Tax Collector's warrant
for the collection of said per capita tax hereby levied and assessed.
The expenses of collection and compensation
of the Tax Collector shall be the same as fixed from time to time
by the Borough of Honesdale for the collection of other Borough taxes.
[Amended 12-8-1997 by Ord. No. 564]
The Tax Collector or a Deputy Tax Collector
shall give such notice, shall have the right to add names to the tax
duplicate, may collect taxes by distress and may demand, receive and
collect from all corporations, political subdivisions, associations,
corporations, companies, firms or individuals employing persons owing
per capita taxes or whose spouse owes per capita taxes all in the
same manner as provided by law.
The Tax Collector shall keep a correct account
of all per capita taxes made. The Tax Collector shall remit said taxes
to the Treasurer of the Borough of Honesdale, by a statement, at the
same time as other taxes are remitted to the Borough of Honesdale.
All taxpayers subject to the payment of per
capita taxes herein levied and assessed shall be entitled to the same
discount and shall be subject to the same penalties and interest as
applied to other Borough taxes.
It is the intent of this article and there is
hereby conferred upon the Tax Collector all the powers, together with
all the duties and obligations, to the same extent and as fully as
provided by the laws of the commonwealth.
