[Adopted 1-14-1992 by Ord. No. 917 (Ch. 24, Part 6, of the
1989 Code)]
A per capita tax for general revenue purposes of $10 on each
resident or inhabitant over 18 years of age in the Borough of Wilmerding,
County of Allegheny, Pennsylvania, is hereby imposed.
A.
It shall be the duty of the Tax Collector of the Borough of Wilmerding,
County of Allegheny, Pennsylvania, to collect and receive the tax
imposed by this article according to the Acts of Assembly relating
to such collection and this article. It shall also be his duty to
keep a record showing the amount received by him from each person
paying the tax and the date of such receipt.
B.
The Tax Collector of the Borough of Wilmerding, County of Allegheny,
Pennsylvania, may sue for the recovery of taxes due and imposed under
this article. Sections 18, 19, 20 and 21 of the Local Tax Enabling
Act, Act of Assembly of December 31, 1965, Act No. 511, are made a
part of this section and incorporated herein.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act, formerly codified in 53 P.S.
§ 6901 et seq., have been revised and renumbered. See now 53
P.S. § 6924.101 et seq., and specifically 53 P.S. §§ 6924.701.1,
6924.702, 6924.703 and 6924.705.
If the tax levied and assessed by this article is not paid when
due, interest at the rate of 6% per annum on the amount of the tax
and an additional penalty of 0.5% of the amount of the unpaid tax
for each fraction thereof during which the tax remains unpaid, shall
be added and collected. When suit is brought for the recovery of any
such tax, the person liable therefor shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
This article and the tax imposed hereby are adopted and levied
pursuant to the authority conferred by the Act of Assembly of December
31, 1965, Act No. 511, the Local Tax Enabling Act.[1] All of the provisions of this act are adopted and by reference
made a part of this article.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
