[Ord. 79-3, 1/3/1979, § 1]
A per capita tax of $5, for general Township purposes, is hereby levied and assessed under the authority of Act No. 511 of 1965, known as the "Local Tax Enabling Act" and its amendments, 53 P.S. § 6901 et seq., upon each resident or inhabitant of Shrewsbury Township, York County, Pennsylvania on January 1, 1979, of the age of 18 years or over, except as provided in § 24-211 hereof; which tax shall be in addition to the other taxes levied and assessed by said Township pursuant to the Local Tax Enabling Act, as amended, 53 P.S. § 6901 et seq., or any other laws of the Commonwealth of Pennsylvania, and shall be effective January 1, 1979.
[Ord. 79-3, 1/3/1979, § 2]
The said tax shall be collected by the duly elected or appointed
Tax Collector of Township tax for Shrewsbury Township in the same
manner and at the same time as other Township taxes are collected,
as provided by the local Tax Collection Law of 1945, as amended and
supplemented, 72 P.S. § 5511.1 et seq.
[Ord. 79-3, 1/3/1979, § 3]
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Township taxes.
[Ord. 79-3, 1/3/1979, § 4]
The entry of said per capita tax in a 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. 79-3, 1/3/1979, § 5]
The expenses of collection and compensation of the Tax Collector
shall be paid and allowed as provided in the Local Tax Collection
Law of 1945, as amended and supplemented, 72 P.S. § 5511.1
et seq., which compensation shall be the same as fixed from time to
time, by Shrewsbury Township for the collection of other taxes.
[Ord. 79-3, 1/3/1979, § 6]
The Tax Collector shall give notice to the taxpayers at the
same time and in the same manner as provided in the Local Tax Collection
Law of 1945, as amended and supplemented, 72 P.S. § 5511.1
et seq.
[Ord. 79-3, 1/3/1979, § 7]
The Tax Collector shall be and is hereby empowered with authority
to collect tax by distress and sell all goods and chattels of the
taxpayers, as provided therefore in the Local Tax Collection Law of
1945, as amended and supplemented, 72 P.S. § 5511.1 et seq.
[Ord. 79-3, 1/3/1979, § 8; as amended by Ord. 2008-02,
8/6/2008]
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 whose spouse owes per capita taxes
or if in possession of unpaid commissions or earnings belonging to
any person or persons owing per capita taxes or whose spouse owes
per capita taxes upon the presentation of written notice and demand
containing the name of the taxpayers or spouses thereof and the amount
of tax due, the amount of tax owing from such individual. 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 and employees then owing or that shall within 60 days
thereafter come into its or his possession a sum sufficient to pay
their respective amount of per capita taxes and costs shown upon the
written notice or demand, and to pay the same to the Tax Collector
of Shrewsbury Township within 60 days after such notice shall have
been given. 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 taxpayer 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 Shrewsbury Township.
[Ord. 79-3, 1/3/1979, § 9]
All taxpayers subject to the payment of the per capita tax as
herein levied and assessed shall be entitled to a discount of 2% of
the amount of such tax upon the payment of the whole amount 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 10% which penalty shall be added to the taxes by the Tax
Collector and be collected by him.
[Ord. 79-3, 1/3/1979, § 10]
Any resident or inhabitant of Shrewsbury Township, who meets
the criteria set forth in paragraphs .A and .B of this Section may,
upon application filed with the Tax Collector of Shrewsbury Township
on forms supplied by the Tax Collector, prior to the due date of the
tax, be exempted from the payment of the tax. To be exempted, the
applicant must establish:
A.
That the applicant's total income from all sources for the calendar
year preceding the calendar year in which the tax is due was less
than $3,200.
B.
That the total income from all sources of the applicant when added
to the total income from all sources of the applicant's spouse, if
any, for the calendar year preceding the year in which the tax is
due was less than $6,400.
[Ord. 79-3, 1/3/1979, § 11; as amended by Ord.
2008-02, 8/6/2008]
If for any reason a tax imposed by this Part is not paid on the date it is required to be paid, interest at the rate of 1% on the amount unpaid, together with penalty thereon for each month or fraction thereof, shall be added and collected; and the Township Supervisors are hereby authorized to bring an action in assumpsit for the recovery of such tax, penalty and interest and in the event the magisterial district judge finds the tax not paid as required by this Part, the taxpayer shall, in addition to the tax, pay the penalty provided for in § 24-209 of this Part and the interest provided for in this Section, be liable for the cost of said suit and an additional penalty in the amount of $25.
