[Ord. 822, 12/19/1972, § 1; as amended by Ord.
1143, 12/16/2014]
An annual per capita tax of $10 per annum be and the same is
hereby levied and assessed upon each resident and inhabitant of the
Borough of Mechanicsburg, County of Cumberland, and Commonwealth of
Pennsylvania, 18 years of age and over, which tax shall be in addition
to all other taxes levied and assessed by the Borough Council of Mechanicsburg,
Cumberland County, Pennsylvania, pursuant to any other laws of the
Commonwealth of Pennsylvania.
[Ord. 822, 12/19/1972, § 2]
Said tax shall be collected by the duly elected or appointed
Tax Collector of the Borough of Mechanicsburg, Pennsylvania, in the
same manner and at the same time or times as other Borough taxes are
collected.
[Ord. 822, 12/19/1972, § 3]
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Borough taxes.
[Ord. 822, 12/19/1972, § 4]
The entry of said per capita tax in the tax duplicate and issuance
of said duplicate to the Tax Collector shall constitute his warrant
for the collection of said per capita tax hereby levied and assessed.
[Ord. 822, 12/19/1972, § 5]
The expenses of collection and compensation of the Tax Collector
shall be paid and allowed as provided by law, which compensation shall
be the same as fixed from time to time by the Borough Council of Mechanicsburg,
Cumberland County, Pennsylvania, for the collection of other Borough
taxes.
[Ord. 822, 12/19/1972, § 6]
The Tax Collector shall give notice to the taxpayers at the
same time and in the same manner as provided by law.
[Ord. 822, 12/19/1972, § 7]
In case the Tax Collector shall at any time find within the
Borough of Mechanicsburg, Pennsylvania, any resident and inhabitant
18 years of age and over whose name does not appear upon the tax duplicate,
he shall report the name of such person forthwith to the assessor,
who shall thereupon certify same unto the Borough Council of Mechanicsburg,
Cumberland County, Pennsylvania, which shall promptly certify the
same to the Tax Collector reporting said name, whereupon the Tax Collector
shall add the name and the assessment to this per capita tax against
such person to the duplicate of the Borough of Mechanicsburg, County
of Cumberland and State of Pennsylvania, and proceed to collect same.
[Ord. 822, 12/19/1972, § 8]
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 by law.
[Ord. 822, 12/19/1972, § 9; as amended by Ord.
925, 4/19/1983]
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, if in possession of unpaid commissions
or earnings belonging to any person owing per capita taxes, upon the
presentation of written notice and demand containing the name of the
taxable 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 commissions or earnings of any taxable 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 of Mechanicsburg, Cumberland County,
Pennsylvania, 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 the
failure of such employer to make such deduction when properly notified
as herein provided, such employer shall forfeit and pay the amount
of such tax for each such taxable 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 of Mechanicsburg.
[Ord. 822, 12/19/1972, § 10]
The Tax Collector shall keep a correct account of all per capita
taxes collected by authority of this Part 3. He shall mark the same
paid on each duplicate at the name of each taxable, and the date on
which payment was made. The Tax Collector shall remit said taxes to
the Borough Council of Mechanicsburg, Cumberland County, Pennsylvania,
by a separate statement at the same time as other taxes are remitted
to the Borough Council of Mechanicsburg, Cumberland County, Pennsylvania.
[Ord. 822, 12/19/1972, § 11; as amended by Ord.
925, 4/19/1983]
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.
[Ord. 822, 12/19/1972, § 12]
It is the intent of this Part 3 and there is hereby conferred
upon the Tax Collector all the powers, together with all the duties
and obligations, to the same extent and as fully provided by law.
[Ord. 822, 12/19/1972, § 15; as amended by Ord.
925, 4/19/1983]
This Part 3 is enacted under the authority of the Local Tax
Enabling Act, Act 511 of 1965, December 31, P.L. 1257, as amended.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Ord. 822, 12/19/1972, § 14]
If any sentence, clause or section or part of this Part 3 is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses or sections or parts of this Part. It is hereby declared as the intent of the Borough of Mechanicsburg that this Part would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
[Ord. 975, 11/19/1991, § 1]
The Borough Council of the Borough of Mechanicsburg will not
exonerate any taxpayer from paying the per capita tax levied and assessed
by the Borough of Mechanicsburg except for the following reasons:
A.
The taxpayer was deceased prior to the beginning of the tax year.
B.
The taxpayer did not reside within the Borough of Mechanicsburg at
any time during the tax year.
C.
The taxpayer became a resident of the Borough within the tax year
and had paid per capita tax to a borough or township for the same
tax year prior to becoming a resident of the Borough of Mechanicsburg.
D.
The taxpayer was under the age of 18 years during the entire tax
year.
E.
The taxpayer was double-assessed during the tax year.
[Ord. 975, 11/19/1991, § 2]
This Part shall become effective January 1, 1992.
