[Adopted 3-23-2011 by Ord. No. 5617; amended in its entirety 4-8-2015 by Ord. No. 5662]
This article is enacted under authority of the Local Tax Enabling
Act, 53 P.S. § 6924.101 (hereinafter "Act 511"), the Home
Rule Charter and Optional Plans Law (hereinafter "Home Rule Law")
and the Home Rule Charter of the City of Altoona:
A.
Imposition of tax. A per capita tax of $15, $10 of which shall be
split equally with the Altoona Area School District. Said splitting
of the $10 shall continue only so long as said school district imposes
a per capita tax pursuant to Act 511, for the purpose of providing
general revenue, is hereby levied, assessed and imposed on all residents
("resident," as used in this article, shall mean every adult 18 years
of age or older who lives within the City of Altoona) residing within
the City of Altoona at any time during the fiscal year beginning 30
days after passage of this article by the City Council and ending
on the last day of December 2015, and each calendar year thereafter.
B.
Exemption from tax. Exemption from any per capita tax levied hereby
shall be granted to any resident submitting proof, on an annual basis
on forms prescribed by the City's Tax Collector, that such person
qualifies for exemption as follows:
(1)
Income: A person with an income of $545.83 per month ($6,550 annually)
or less may be exempt.
(2)
Age: A person over the age of 65 with an income of $833.34 per month
($10,000 annually) or less may be exempt. Proof of age may include,
but is not limited to, a birth certificate or valid driver's license.
(3)
Student: A person who is enrolled in an accredited institution of
higher learning and/or trade school or similar institution and/or
a person who is listed on a parent and/or guardian Federal Income
Tax return as a dependent if such student/dependent has an income
of $1,200, or less annually, may be exempt.
(4)
Nursing home: A person who is a permanent resident of a licensed
nursing home regardless of income may be exempt.
(5)
Military duty: A person who is on active military duty may be exempt.
(6)
Nonresidency: A person who is a nonresident may be exempt.
All taxes levied under this article, together with all penalties
and interest, shall be recoverable by a tax collector as designated
from time to time by City Council, in the manner authorized by the
act.
The designated tax collector shall send to every resident of
the City over the age of 18 years a notice of the tax due by such
resident for the calendar year 2011 and each year thereafter. The
failure or omission of the Collector to send or of any taxpayer to
receive such notice shall not relieve such person from the payment
of such tax and other legal assessments; provided, further, that any
person who shall become a resident of the City after the effective
date of this article and each year thereafter shall be liable for
the tax for that particular calendar year, and any person who shall
cease to be a resident at any time after the effective date of this
article and each year thereafter shall be liable for the full amount
of the tax for each such year.
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. All taxpayers who shall fail to make payment
of any such taxes imposed against them four months after the date
of the notice shall be charged a penalty of 5%, which penalty shall
be added to the taxes by the Collector and collected by said tax collector,
and further shall be required to pay interest upon the amount of the
tax and penalty at the rate of 1/2 of 1% per month from the date the
penalty is imposed to the time of payment.
It shall be the duty of the tax collector to prepare and keep
current a list of all taxpayers by and through the use of all legal
means at his, her or its disposal. This list shall contain the names
of all residents 18 years of age and over.
A.
Nothing contained in this article shall be construed to empower the
City of Altoona to levy and collect the tax hereby imposed on any
resident not within the taxing power of the City of Altoona under
the Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
B.
If the tax hereby imposed under the provisions of the article shall
be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States or of the laws of the Commonwealth
of Pennsylvania as to any individual, the decision of the court shall
not affect the right to impose or collect said tax or the validity
of the tax so imposed on other persons or individuals as herein provided.
Any person subject to the tax imposed hereby who fails or refuses
to pay the tax or to render accurate information to the City-appointed
tax collector concerning such person's residence and/or occupation
shall, in addition to any other penalty imposed hereby, upon conviction
thereof, be sentenced to pay a fine not less than $100 nor more than
$1,000 or to undergo imprisonment for a term not to exceed 90 days,
or both.
