[Adopted 4-20-1966 by Ord. No. 329]
A per capita tax of $5 for general Borough purposes is hereby
levied and assessed under the authority of the Act of December 31,
1965, Act No. 511 of 1965,[1] upon each resident or inhabitant of the Borough of Ligonier
over the age of 21 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.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. §§ 6924.101 to 6924.312.
Such tax shall be collected by the duly elected or appointed
Tax Collector of the Borough of Ligonier in the same manner and at
the same time as other Borough taxes are collected, as provided by
the Local Tax Collection Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
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 the per capita tax in the 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 paid and allowed as provided in the Local Tax Collection
Law of 1945, as amended and supplemented,[1] which compensation shall be the same as shall be fixed
from time to time for the collection of other Borough taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall give notice to the taxpayers of the
amount of per capita tax due under this article at the same time and
in the same manner as provided by the Local Tax Collection Law of
1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
In case the Tax Collector shall at any time find within the
Borough any resident or inhabitant above the age of 21 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
the same unto the Borough Council, which shall promptly certify the
same to the Tax Collector reporting such name, whereupon the Tax Collector
shall add such name and the assessment of this per capita tax against
such person to the duplicate of the Borough of Ligonier and shall
proceed to collect the same.
The Tax Collector shall give notice to the taxpayers, shall
have the power to collect said taxes by distress, shall 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, shall remit such taxes to the Borough Treasurer by separate statement
at the same time as other taxes are remitted to the Borough, shall
allow discounts and add penalties, shall generally be subject to all
the duties and shall have all the rights and authority conferred upon
him by the Local Tax Collection Law of 1945, as amended and supplemented.[1] 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 for in the Local Collection Law of 1945, as amended and supplemented.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[Amended 1-12-1989 by Ord. No. 438]
The tax imposed by this article shall continue in force without
annual reenactment by the Council.
