[Adopted 1-9-1967 by Ord. No. 323 (Ch. XXIV, Part 3, of
the 1975 Borough Code)]
[Amended 12-26-1972 by Ord. No. 382; 12-26-1978 by Ord. No. 470; 12-10-1979 by Ord. No. 476]
Annual per capita tax shall not be levied nor assessed during
the 1980 calendar year, but thereafter a per capita tax of $5 per
annum is hereby levied and assessed on each resident of the Borough
of Palmyra who is 18 years of age and over.
Said tax shall be collected by the duly elected or appointed
Tax Collector of the Borough of Palmyra, in the same manner and at
the same time or times as other Borough taxes are collected in accordance
with the Local Tax Collection Law of 1945, as amended,[1] and subject to the discounts and penalties prescribed
herein.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
The compensation of the Tax Collector for the collection of
said tax shall be the same as fixed from time to time by the Council
of the Borough of Palmyra for the collection of other Borough taxes.
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.
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 whose spouse owes per capita taxes,
or is in possession of unpaid commissions or earnings belonging to
any person owing per capita taxes or whose spouse owes per capita
taxes, upon the presentation of written notice and demand, under oath
or affirmation, containing the name of the taxable, or spouse thereof,
and the amount of tax due. Upon presentation of 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 of any taxable in its or his possession, or
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 Palmyra within 60 days
after such notice shall have been given. The employer shall be entitled
to deduct not more than 2% for his expenses for such moneys 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, together with a penalty of 10% added thereto, 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 Palmyra.
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.
Persons 72 years of age or older whose total income from all
sources is less than $12,000 per annum are hereby exempted from this
tax.
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.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
Rules and regulations for the administration and enforcement
of the provisions of this article may be promulgated by the Mayor.
Any information gained by the Mayor, or any other official or
agent of the Borough, as a result of any returns, investigations or
verifications required or authorized by this article, shall be confidential,
except for the official purposes and except in accordance with proper
judicial order, or as otherwise provided by law. Any disclosure of
any information, contrary to the provisions of this section, shall
constitute a violation of this article.
All taxes levied by this article, together with all penalties,
shall be recoverable by the Borough Solicitor as other debts of like
amount are recovered.
[Amended 9-15-1975 by Ord. No. 429[1]]
Any person convicted of violating or failing to carry out any
of the provisions or requirements of this article or of neglecting,
failing, or refusing to furnish correct and complete reports or returns
or to pay over any tax levied by this article at the time required
or of knowingly making any incomplete, false, or fraudulent returns;
or of attempting to do anything whatever to avoid the payment of the
whole or any part of the tax imposed by this article shall be liable
to a fine or penalty not exceeding $600 for each and every offense,
and the costs of prosecution thereof, and, in default thereof, to
undergo imprisonment in the County Jail for a period not exceeding
30 days.
