Borough of Zelienople, PA
Butler County
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Table of Contents
Table of Contents
[Adopted 10-11-1993 by Ord. No. 695 (Ch. 24, Part 3, of the 1995 Code)]

§ 246-26 Per capita tax imposed.

A per capita tax of $5, for general Borough purposes, is hereby levied and assessed, under the authority of the Local Tax Enabling Act, Act No. 511, approved December 31, 1965,[1] upon each and every resident or inhabitant of the Borough of Zelienople over the age of 18 years, which tax shall be in addition to all other taxes levied and assessed by the said Borough pursuant to any other laws of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See now 53 P.S. § 6901 et seq., and 53 P.S. §§ 6924.101 et seq.

§ 246-27 Tax Collector to collect per capita tax.

Such tax shall be collected by the duly elected or appointed Tax Collector of the Borough of Zelienople 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.

§ 246-28 Collector's bond.

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.

§ 246-29 Duplicate and warrant.

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.

§ 246-30 Tax Collector's expenses and compensation.

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.

§ 246-31 Notice to taxpayers of amount of tax due.

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.

§ 246-32 Addition of names to duplicate.

In case the Tax Collector 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 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 Zelienople and shall proceed to collect the same.

§ 246-33 Powers and duties of Tax Collector.

[Amended 12-11-1995 by Ord. No. 715]
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 spouse 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 by 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. 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 Tax Collection Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.

§ 246-34 Exoneration procedures.

A. 
All individuals with an annual income of $5,000 or less will be exonerated from paying the per capita tax.
B. 
In determining annual income for exoneration purposes, taxpayers will be permitted to deduct all medical expenses in excess of 10% of actual income.