[Ord. 134, 5/2/1966, § 1; as amended by Ord. 185,
12/19/1972, § 1]
A per capita tax of $5 per annum be and the same is hereby levied
and assessed upon each resident and inhabitant of the Borough of Red
Hill over 18 years, which tax shall be in addition to all other taxes
levied and assessed by the Borough of Red Hill pursuant to any other
laws of the Commonwealth of Pennsylvania.
[Ord. 134, 5/2/1966, § 2]
This tax shall be collected by the duly elected or appointed
Tax Collector for the Borough of Red Hill in the same manner and at
the same time or times as other Borough taxes are collected.
[Ord. 134, 5/2/1966, § 3]
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.
[Ord. 134, 5/2/1966, § 4]
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.
[Ord. 134, 5/2/1966, § 5]
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.
[Ord. 134, 5/2/1966, § 6; as amended by Ord. 185,
12/19/1972, § 2]
In case the Tax Collector or a Deputy 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 the same unto the Borough which shall promptly certify
the same to the Tax Collector reporting said name, whereupon the Tax
Collector shall add the name and assessment of this per capita tax
against such person to the duplicate of the Borough to collect the
same.
[Ord. 134, 5/2/1966, § 7]
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.
[Ord. 134, 5/2/1966, § 8; as amended by Ord. 340,
12/6/1988]
1.
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, or if in possession of unpaid commissions or earning
belonging to any person owing per capita taxes upon the presentation
of written notice and demand containing the name of the taxable thereof
and the amount of tax due.
2.
Upon the presentation of such written notice and demand it shall
be the duty of such corporation, political subdivision, association,
company, firm or individual to deduct from the wages, commissions
or earnings of such individual employees then owing or that shall,
within 60 days thereafter become due, or from any unpaid commissions
or earnings or any taxable in its or his possession or that shall,
within 60 days thereafter become due, or from any unpaid commissions
or earnings of any taxable in its or his possession of that shall,
within 60 days thereafter come into its or his possession, a sum sufficient
to pay the respective amount of the per capita taxes and costs shown
upon the written notice or demand and to pay the same to the Tax Collector
of the Borough of Red Hill within 60 days after such notice shall
have been given. The employer shall be entitled to deduct not more
than 2% thereof for his expenses for such monies paid over to the
Tax Collector. Upon the failure of such employer to make such deduction,
when properly notified as herein provided, such employer shall forfeit
and pay the amount of such tax for each such taxable whose taxes are
not withheld and paid over to the Tax Collector as herein provided,
which amount may be recovered by an action of assumpsit in a suit
to be instituted by the Tax Collector on behalf of the Borough of
Red Hill.
[Ord. 134, 5/2/1966, § 9]
The Tax Collector shall keep a correct account of all per capita
taxes collected by authority of this Part. He shall mark the same
paid on each duplicate at the name of each taxable and the date when
such payment was made. The Tax Collector shall remit said taxes to
the Treasurer of the Borough of Red Hill by a separate statement at
the same time as other taxes are remitted to the Borough of Red Hill.
