[Adopted 6-3-1975 by Ord. No. 75-10]
A per capital tax of $5 per name be and the same is hereby levied
and assessed upon each resident or inhabitant of the Borough over
18 years of age, which tax shall be in addition to all other taxes
levied and assessed by the Borough pursuant to any other laws of the
Commonwealth of Pennsylvania.
Said tax shall be collected by the duly elected Tax Collector
of the Borough in the same manner and at the same time or times as
other Borough taxes are collected.
The Tax Collector's bond shall be secured and conditioned
for the collection and payment of such per capita tax as provided
by law for other Borough taxes.
This article and entry of said per capita tax in duplicate and
the issuance of the same to the Tax Collector shall constitute his
warrant for the collection of said per capita tax hereby levied and
assessed.
The expenses of collection and compensation of the Tax Collector
shall be paid and allowed as provided by law and as now fixed by ordinance
or as shall be changed from time to time for the collection of other
Borough taxes.
A.
The Tax Collector shall give notice and issue statements to the taxpayers
at the same time and in the same manner as provided for the collection
of other Borough taxes.
B.
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 on the tax duplicate, he shall report the name of such
person or inhabitant and secure a proper certification authorizing
the Tax Collector to add the name and the assessment of this per capita
tax against such person to the duplicate of the Borough and proceed
to collect the same.
C.
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 Enabling Act,
Act No. 511 of 1965, as amended and supplemented.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
D.
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 wife owes per capita taxes, or if in possession
of unpaid commissions or earnings belonging to any person owing per
capita taxes or whose wife owes per capita taxes, upon presentation
of written notice and demand containing the name of the person, or
husband thereof, and the amount of tax due. Upon the presentation
of such 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 commission or earnings of any person 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 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 failure of such employer to make
such deduction when properly notified as herein provided, such employer
shall forfeit and pay the amount of such person whose taxes are not
withheld and paid over to the Tax Collector as herein provided, 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.
E.
The Tax Collector shall keep a correct account of all per capita
taxes collected by authority of this article. He shall mark the same
"paid" on each duplicate at the name of each person, and the date
on which payment was made. The Tax Collector shall remit said taxes
to the Treasurer of the Borough by a separate statement at the same
time as other taxes are remitted to the Borough.
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.
