[1]
Editor's Note: Former Part 7, Tax Exemptions in Investment
Opportunity Areas, adopted 12/21/1982 by Ord. 924, expired five years
after its effective date and was subsequently removed from the Code.
[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:
The Borough of Mechanicsburg, Cumberland County, Pennsylvania.
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.
Every natural person, individual, partnership, corporation,
association, unincorporated association, firm, enterprise or other
entity whatsoever.
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.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
The duly elected, appointed, designated or established Tax
Collector of the Borough of Mechanicsburg, Cumberland County, Pennsylvania.
[Ord. 1136, 12/30/2013]
1.
The purpose of the tax implemented through this Part 7 is for the
purchase of fire engines, fire apparatus and fire hose for the use
of the Borough, or for assisting any fire company in the Borough in
the purchase, renewal or repair of any of its fire engines, fire apparatus
or fire hose, for the purposes of making appropriations for fire companies,
both within and without the Borough, for paying salaries, benefits
or other compensation of fire-suppression employees of the Borough
or a fire company serving the Borough and for all other lawful purposes
for which such funds may be utilized as provided for by law from time
to time.
2.
For the purposes set forth above, a tax is hereby levied on all real
estate located, either in whole or in part, within the Borough and
to include, without limitation or reservation, all real estate as
subject to taxation for general Borough purposes as may exist currently
or which may be so subject to taxation in the future. The rate of
this fire services appropriations tax shall be 0.5 mills on each dollar
of assessed valuation or the sum of $0.05 on each $100 of assessed
valuation. The tax shall be in addition to all other taxes of any
kind or nature heretofore levied by the Borough.
[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]
1.
Any person required to pay the fire service appropriations tax shall
be entitled to a discount of 2% from the amount of such tax upon making
payment of the whole amount due thereof between March 1 and April
30. All such persons who shall fail to make payment of said tax charge
by June 30 shall be charged a penalty of 10%, which penalty shall
be added to the taxes by the Tax Collector and shall be collected
by the Tax Collector.
2.
In the event that any tax due under this Part remains due and unpaid
60 days after the penalty date established, the Tax Collector may
sue for the recovery of any such tax due or unpaid under this Part,
together with penalty and interest. Where suit is brought for recovery
of this tax, the person liable therefor shall, in addition to the
tax, interest and penalties, be responsible and liable for all costs
of collection and prosecution, to include reasonable attorneys'
fees.
[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.