The collection of the annual Township tax for general municipal
purposes, the annual Township tax for fire protection purposes and
the annual Township tax for capital improvement purposes shall continue
to be collected by the Tax Collector of Hampton Township as heretofore,
except that the due dates for the payment of such taxes, the discounts
available upon the same, and the penalties to be imposed for nonpayment
or late payment, and the procedures to be followed in the collection
of such taxes shall be as follows:
A. Tax notices, as required by the Local Tax Collection Law of the Commonwealth of Pennsylvania, shall be sent out
to all property owners and taxpayers on or before May 1 of the year
for which the tax is intended and in which the tax is to be collected.
B. The annual general municipal purpose tax, the annual Township tax
for fire protection purposes as established by referendum, and the
annual Township tax for capital improvement purposes shall be payable
at a discount of 2%, provided that the tax shall have been paid in
full during the months of May and June of the tax year for which the
tax is payable.
C. Any taxes not paid during the months of May and June of each year
for which the tax is payable, and taxes not fully paid in the months
of May and June of the year in which such tax is due and payable,
shall not be entitled to any discount, and they shall be payable at
face during the months of July and August of the year in which the
tax is due and payable.
D. Any tax not paid during the months of July and August of the year
in which the tax is due and payable shall be subject to a penalty
established by the Council of the Township of Hampton from time to
time by ordinance duly adopted and enacted. The present penalty has
been set by ordinance of the Township of Hampton at 10% of the face
amount of the tax.
E. Any annual Township tax for general municipal purposes, fire protection
purposes and for capital improvement purposes not paid during the
fiscal year, on or before December 31 of that year, shall then be
subject to interest at a rate to be established by the Township Council
of the Township of Hampton from time to time by ordinance duly enacted.
At the present time, the interest rate is 6%.
All other revenue taxes adopted by the Township of Hampton from
time to time regarding permits, license fees and any and all other
revenues derived by the Township of Hampton shall continue in full
force and effect unless specifically repealed by this article.