[1]
Editor's Note: This ordinance was adopted by virtue of
the authority granted in the Act of December 31, 1965, P.L. 1257,
known as the Local Tax Enabling Act. For current provisions of the
Local Tax Enabling Act, see 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
A.
PERSON
SECRETARY
TAX
TAX COLLECTOR
The following words or phrases, when used in this article, shall
have the following meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning:
Every natural person, copartnership, association or corporation,
and whenever used in any clause prescribing or imposing a penalty,
or both, the term "person" as applied to a copartnership or association
shall mean the partners or members thereof, and as applied to a corporation,
the officers and directors thereof.
The Secretary of the Borough of Colwyn, Delaware County,
Pennsylvania.
The tax levied, assessed and imposed by this article.
The Tax Collector of the Borough of Colwyn, Delaware County,
Pennsylvania.
B.
The singular shall include the plural, and the masculine shall include
the feminine and neuter.
[Amended 10-13-1983 by Ord. No. 426, approved 10-13-1983]
A per capita tax of $10 to provide revenue for general Borough
purposes is hereby levied, assessed and imposed for the calendar year
1983, and for each calendar or fiscal year thereafter unless the rate
of the tax is subsequently changed, on each natural person who is
a resident or inhabitant of the Borough, 21 years of age to 65 years
of age, for the use of the Borough during the fiscal year which begins
the first day of January, said tax to become effective the first day
of July.
All permanently disabled persons who would ordinarily be subject
to the tax herein provided be and hereby are exempted from liability
for said tax so long as they remain bona fide residents of the Borough
of Colwyn. For the purposes of this section, a "permanently disabled
person" is defined to mean a person who is unable to engage in any
substantial, gainful activity by reason of any medically determinable
physical or mental impairment which can be expected to continue indefinitely.
Any such person may apply for exemption by presenting to the Secretary
of the Borough of Colwyn a request in writing for such exemption.
The Borough Council shall accept or reject such requests, after investigation,
and the decision of the Borough Council shall be final.
Every husband against whose wife this per capita tax is levied
shall be liable for the payment of such tax. Collection thereof from
such husband shall be made and enforced in the manner provided by
law for the collection and endorsement of payment of other taxes owing
by such husband, including the collection thereof from the husband's
employer.
The tax imposed hereby shall be due and payable at the time
when real estate taxes are due and payable.
All taxpayers subject to the payment of the per capita tax assessed
by this article shall be entitled to a discount of 2% from 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 are liable therefor and who shall fail to
make payment of the per capita tax imposed by this article within
four months after the date of the tax notice shall be charged a penalty
of 10%, which penalty shall be added to the taxes by the Tax Collector
and be collected by the Tax Collector.
All taxes imposed by this article, together with interest and
penalties, shall be recovered as other debts of like character are
now by law recoverable, including an action in assumpsit brought in
the name of the Borough before a District Justice.
