[Ord. 1136, 12/30/2013]
The Borough Council of the Borough of Mechanicsburg, Cumberland
County, Pennsylvania, does herein and hereby ordain that a tax for
support of fire companies and volunteer fire companies within the
Borough that provide fire-protection services to the Borough of Mechanicsburg,
Cumberland County, Pennsylvania, is imposed, levied and assessed on
an annual basis in pursuance of the authority granted under 8 Pa.C.S.A.
§ 1302(a)(6), said section granted by the General Assembly
of the Commonwealth of Pennsylvania and as subsequently amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania.
[Ord. 1136, 12/30/2013]
This Part 7 shall be known as the "Mechanicsburg Borough Fire
Service Appropriations Tax Ordinance."
[Ord. 1136, 12/30/2013]
The fire service appropriations tax is levied under authority
of the Act of May 17, 2012. P.L. 262, No. 43, Section 158 [8 Pa.C.S.A.
§ 1302(a)(6)].
[Ord. 1136, 12/30/2013]
The following words, when used in this Part
7, shall have the meanings ascribed to them in this section:
FIRE COMPANY
Includes any and all organizations within or without the
Borough of Mechanicsburg, professional or volunteer, that are engaged
in fire protection or fire-suppression services serving the Borough
of Mechanicsburg, Pennsylvania.
PERSON
Every natural person, individual, partnership, corporation,
association, unincorporated association, firm, enterprise or other
entity whatsoever.
REAL ESTATE
A.
Any lands, tenements or hereditaments within this municipality,
including, without limitation, buildings, structures, fixtures, mines,
minerals, oil, gas, quarries, spaces with or without upper or lower
boundaries, and other improvements, immovables or interests which,
by custom, usage or law, pass with a conveyance of land, but excluding
permanently attached machinery and equipment in an industrial plant.
C.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
TAX COLLECTOR
The duly elected, appointed, designated or established Tax
Collector of the Borough of Mechanicsburg, Cumberland County, Pennsylvania.
[Ord. 1136, 12/30/2013]
The Borough shall give notice of tax liability to all persons
who own real estate against which this tax is levied at the same time
and in the same manner as notice of tax liability is given with respect
to real estate taxation for general Borough purposes. The notice of
tax liability shall appear on the same tax bill on which notice of
the real estate taxation for general Borough purposes appears.
[Ord. 1136, 12/30/2013]
The entry of the fire service appropriations tax in the tax
duplicate and issuance of said duplicate to the Borough Tax Collector
shall constitute the Tax Collector's warrant for the collection
of said tax levied and assessed.
[Ord. 1136, 12/30/2013]
The fire service appropriations tax shall be collected by the
duly appointed, designated or established Tax Collector of the Borough
in the same manner and at the same time or times as the tax levied
against real estate for general Borough purposes.
[Ord. 1136, 12/30/2013]
The Tax Collector shall keep an accurate account of all fire
service appropriations taxes collected by authority of this Part 7
and shall mark the same "paid" on each duplicate and the date on which
payment was made. The Tax Collector shall transmit said taxes so collected
to the Treasurer of the Borough by separate statement, at the same
time as other taxes are remitted or required to be remitted to the
Borough. It shall be the duty and responsibility of said Treasurer
to ensure that the taxes so collected are applied only for the purposes
for which they are levied and collected pursuant to the terms of this
Part and in conjunction with an agreement between the Fire Company
and the Borough.
[Ord. 1136, 12/30/2013]
The fire service appropriations tax shall be levied in accordance
with the terms of this Part for the calendar year 2014 and shall be
considered assessed at the same time or times as the tax levied against
real estate by the Borough for general Borough purposes. The Borough
Council of the Borough of Mechanicsburg shall have the authority to
continue said tax for additional periods at such rate in compliance
with law pursuant to further ordinance of Borough Council.