Township of Upper Burrell, PA
Westmoreland County
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[Adopted 6-3-1974 by Ord. No. 1-1974; amended in its entirety at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The Board of Supervisors of the Township of Upper Burrell, Pennsylvania, hereby imposes a per capita tax in accordance with the authority granted by the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, No. 511, as amended, 53 P.S. § 6924.101 et seq.
In the construction of this article, the following terms shall have the meanings indicated, unless a different meaning clearly appears from the context:
RESIDENT
Every adult 18 years of age or older who lives within the Township.
TAX COLLECTOR
The person or agency designated by the Board of Supervisors to administer and collect the per capita tax.
A per capita tax at the rate of $5 is hereby levied and assessed for general Township purposes upon each resident of the Township, which tax shall be in addition to all other taxes levied and assessed by the Township pursuant to any other laws of the Commonwealth of Pennsylvania.
Any resident whose total income from all sources is less than $12,000 per annum is exempt from the imposition of the per capita tax. The Board of Supervisors shall have the authority to adopt regulations for the processing of claims for exemptions which must be complied with by any person claiming entitlement to an exemption.
The per capita tax shall be collected by the Tax Collector. The entry of a person's name on the per capita tax duplicate and the issuance of such duplicate to the Tax Collector shall constitute his or her warrant for the collection of the per capita tax hereby levied and assessed. The expense of collection and compensation of the Tax Collector shall be as provided by law.
The Tax Collector shall give notice to residents, shall have the power to collect the per capita tax by any lawful means, shall have the power and authority to demand and receive taxes from the employer of any resident owing any per capita tax or whose spouse owes any per capita tax, shall remit the per capita taxes to the Township Treasurer, shall allow discounts and add penalties, and shall generally be subject to all the duties and shall have all the rights and authority conferred by the Local Tax Enabling Act.