[Adopted 3-7-1966 by Ord.
No. 2-66]
[Added 4-5-1993 by Ord.
No. 1-93]
Pursuant to the authority granted by the Local Tax Enabling
Act (53 P.S. § 6901 et seq.[1]), the Borough Council of the Borough of Boyertown hereby
imposes a per capita tax for general revenue purposes and recreation
purposes, to be levied and assessed as hereinafter provided.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now 53 P.S.
§ 6924.101 et seq.
[Amended 8-31-1972 by Ord. No. 8-72; 3-1-2010 by Ord. No. 01-10]
A per capita tax of $2 per annum for general revenue purposes
and a per capita tax of $3 per annum for recreational purposes or
a total per capita tax of $5 per annum shall be and the same is hereby
levied and assessed upon each resident or inhabitant of the Borough
of Boyertown over 18 years of age and under 65 years of age, which
tax shall be in addition to all other taxes levied and assessed by
the Borough of Boyertown pursuant to any other laws of the Commonwealth
of Pennsylvania. Individuals subject to the per capita tax shall be
entitled to exoneration upon an annual demonstration to the Tax Collector
that such individual is enrolled in the full-time pursuit of academic
study.
Said tax shall be collected by the duly elected or appointed
Tax Collector of Borough Taxes for the Borough of Boyertown in the
same manner and at the same time or times 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 said per capita tax in the tax duplicate and issuance
of said duplicate to the Tax Collector shall constitute his 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 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 fixed from time
to time to time by the Borough of Boyertown 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 at the
same time and in the same manner as provided by the Local Tax Collection
Law of 1945, as amended and supplemented.
[Amended 8-31-1972 by Ord. No. 8-72]
In case the Tax Collector or a Deputy Tax Collector shall at
any time find within the Borough of Boyertown any resident or inhabitant
above the age of 18 years and under the age of 65 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 of Boyertown, which shall promptly certify
the same to the Tax Collector reporting said name, whereupon the Tax
Collector shall add the name and the assessment of this per capita
tax against such person to the duplicate of the Borough of Boyertown
and proceed to collect the same.
The Tax Collector shall be and is hereby empowered with the
authority to collect said tax by distress and sell all goods and chattels
of the taxpayer, as provided therefor 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.
[Amended 4-5-1993 by Ord.
No. 1-93]
There is hereby conferred upon the Tax Collector the power and
authority to demand, receive and collect from all corporations, political
subdivisions, associations, companies, firms or individuals employing
persons owing per capita taxes and to collect said taxes in the manner
authorized by the Local Tax Collection Law of 1945, as amended and
supplemented.
The Tax Collector shall keep a correct account of all per capita
taxes collected by authority of this article. He shall mark the same
paid on each duplicate at the name of each taxable and the date on
which payment was made. The Tax Collector shall remit said taxes to
the Treasurer of the Borough of Boyertown by a separate statement
at the same time as other taxes are remitted to the Borough of Boyertown.
The Tax Collector, appointed or elected, who collects per capita
taxes must be audited by those who perform the regular audit for the
taxing district.
All taxpayers subject to the payment of the per capita taxes
herein levied and assessed shall be entitled to a discount of 2% of
the amount of such tax upon making payment of the whole amount thereof
within two months after the date of the tax notice. All taxpayers
who fail to make payment of any such taxes charged against them for
a period of four months after the date of the tax notice shall be
charged a penalty of 5%, which penalty shall be added to the taxes
by the Tax Collector and be collected by him.
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 for in
the Local Tax Collection Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
Unless this article is repealed or substantially modified, it
shall continue in force during the next year following and thereafter
from year to year until repealed or substantially changed so that
the per capita tax of $5 continues to be in force for the year.
