[Adopted 3-5-1965 by Ord. No. 1-1965 (Ch. 24, Part 4, of
the 1998 Code of Ordinances)]
A.
COLLECTOR
PERSON
RESIDENT
TAXPAYER
Unless otherwise expressly stated, the following terms shall have
for the purpose of this article the meanings herein indicated:
The person elected as Tax Collector of the Township of Potter.
Any natural person.
Any person domiciled in the Township of Potter.
Any person required hereunder to pay a per capita tax.
B.
The singular shall include the plural, and the masculine, the feminine
and the neuter.
[Amended 3-16-1998 by Ord. No. 2-1998; 12-7-2009 by Ord. No.
5-2009; 4-23-2012 by Ord. No. 1-2012]
In addition to the other taxes imposed by the Township of Potter,
there is hereby imposed for general revenue purposes an annual tax
of $10 per calendar year upon every resident of the Township of Potter
over the age of 18 or who shall have attained the age of 18 years
on or before April 1 during the calendar year for which the tax is
levied. Said tax is authorized by the Local Tax Enabling Act (53 P.S.
§ 6901 et seq. and 53 P.S. § 6924.101 et seq.).
[Amended 4-23-2012 by Ord. No. 1-2012]
On or before September 1, the Collector shall send to every
resident of the Township over the age of 18 years a notice that a
per capita tax is due by such resident for the calendar year. Such
notice shall be on a form prescribed by the Township, provided that
the failure or omission of the Collector to send or any taxpayer to
receive such notice shall not relieve such person from the payment
of such tax; and provided, further, that all such taxes shall be collected
at the same time and in the same manner by the Township Collector
as other taxes.
All taxpayers subject to the payment of the tax under this article
shall be entitled to a discount of 2% on the amount of such tax upon
making payment of the whole amount thereof within two months after
the date of the tax notice. Any taxpayer who shall fail to make payment
of any such tax imposed against him for four months after the date
of the notice shall be charged a penalty of 10%, which penalty shall
be added to the taxes by the Collector and collected by him. The collector
shall furnish a receipt to every person paying such tax.
[Amended 3-16-1998 by Ord. No. 2-1998]
All taxes levied under this article, together with all penalties,
shall be recoverable by the Collector in the manner authorized by
law in the case of school district per capita taxes within the Commonwealth
of Pennsylvania, including the right to collect the same from the
employer of the taxpayer, and including the obligation that a person
against whose spouse said per capita tax is levied shall be liable
for the payment of the same.
The elected Tax Collector of Potter Township shall collect the
tax herein levied and shall be entitled to receive the same compensation
for the collection of this tax as he receives for the collection of
other taxes and shall remit the collected taxes to the Treasurer of
the Township by a statement at the same time as other taxes are remitted
to the Township.
[Amended 8-12-1996 by Ord. No. 3-1996; 3-16-1998 by Ord. No.
2-1998]
A.
Enforcement notice.
(1)
If it appears to the Township that a violation of this article has
occurred, the Township shall initiate enforcement proceedings by sending
an enforcement notice as provided in this section.
(2)
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel, and to any other person requested in
writing by the owner of record.
(3)
An enforcement notice shall state at least the following:
(a)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(b)
The location of the violation and, if applicable, the property
in violation.
(c)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this article.
(d)
The date before which the steps for compliance must be commenced,
and the date before which the steps must be completed.
(e)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(f)
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
B.
Enforcement remedies.
(1)
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this article shall,
upon being found liable therefor in a civil enforcement proceeding
commenced by the Township, pay a judgment of not more than $600 plus
all court costs, including reasonable attorney's fees incurred by
the Township as a result thereof. No judgment shall commence or be
imposed, levied or payable until the date of the determination of
a violation by the Magisterial District Judge. If the defendant neither
pays nor timely appeals the judgment, the Township may enforce the
judgment pursuant to the applicable rules of civil procedure. Each
day that a violation continues or each section of this article which
shall be found to have been violated shall constitute a separate violation.
(2)
Nothing contained in this section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this section.
(3)
Magisterial District Judges shall have initial jurisdiction over
proceedings under this section.
[Amended 3-16-1998 by Ord. No. 2-1998]
This article shall become effective five days after adoption
and shall be effective for the calendar year 1965 and each year thereafter,
on a year-to-year basis, until amended or repealed.
