[Adopted 12-12-1967 by Ord. No. 67-21 (Ch. 24, Part 5, of
the 1986 Code)]
This article shall be known and may be cited as the "Borough
Per Capita Tax Ordinance." This article is enacted under the authority
of the Local Tax Enabling Act of December 31, 1965 (Act No. 511).[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Amended 11-14-1972 by Ord. No. 72-60; 3-24-1986 by Ord. No. 86-2]
A.Â
There is hereby levied and assessed for general Borough purposes
an annual per capita tax of $10 on each individual, 18 years of age
or older, who is domiciled in the Borough of Lewistown or who resides
in the Borough of Lewistown. This per capita tax shall be in addition
to all other taxes levied by the Borough pursuant to any other laws
of the Commonwealth of Pennsylvania.
B.Â
If there shall be any similar per capita or head tax levied under the Act by any other municipality upon an individual taxed by the Borough under this article during the time that the tax levied by Subsection A is at a rate which would make the combined levies exceed $10 per capita, the amount of the tax levied under Subsection A shall be reduced to $5 in accordance with the requirements of the Act.
C.Â
Comment. Subsequent to the enactment of Ord. No. 1967-21 (this article), the Mifflin County School District levied a ten-dollar per capita tax under Act 511 on each individual, 18 years of age or older, who is domiciled or resides in the Mifflin County School District. Accordingly, the ten-dollar per capita tax levied by the Borough under Subsection A was reduced to $5 pursuant to the provisions of Subsection B.
[Amended 11-14-1972 by Ord. No. 72-60; 3-24-1986 by Ord. No. 86-2]
The tax imposed by this article shall be collected by the elected
Tax Collector of the Borough of Lewistown (hereinafter referred to
as the "Borough Per Capita Tax Collector" and sometimes referred to
in the masculine gender for brevity), who is hereby charged with the
administration and enforcement of the provisions of this article and
the collection of the tax levied and imposed hereunder. The compensation
of the Borough Per Capita Tax Collector for the collection of the
tax shall be 5% of the amount of the per capita tax which he collects.
The Borough Per Capita Tax Collector shall, before he enters upon
the duties of his office, take and subscribe an oath of office and
file the same in the office of the Borough Manager, and each year
he shall give a surety bond to the Borough of Lewistown for the per
capita taxes to be collected by him under this article in an amount
which shall be fixed by Borough Council (but which amount shall never
exceed the estimated amount of the taxes to be charged in the duplicate
to be delivered to the Per Capita Tax Collector). The premium or other
charge for the bond shall be paid for by the Borough. The Per Capita
Tax Collector shall be entitled to be reimbursed by the Borough for
the actual expenses incurred by him in the collection of the tax imposed
by this article.
[Amended 3-24-1986 by Ord. No. 86-2]
The Borough Manager or the Mifflin County Tax Assessment Office shall enter the tax levied annually under § 225-2 in a separate tax duplicate kept for such purpose, and the entry in the separate tax duplicate and the issuance of that tax duplicate to the Borough Per Capita Tax Collector shall constitute his warrant for the collection of the tax.
[Amended 3-24-1986 by Ord. No. 86-2]
Within 30 days after receiving the duplicate, the Borough Per
Capita Tax Collector shall give a notice to every taxable whose name
appears on the duplicate. The notice shall contain, among other things,
the date of the tax notice; the amount of the tax; a statement that
the tax is due and payable; the place and time when the tax may be
paid to the Borough Per Capita Tax Collector; and the period when
a discount on the tax will be allowed, the period when the face amount
of the tax is payable, and the period when an additional percentage
will be added to the face amount as a penalty for late payment. The
notice shall be mailed and delivered to the last known post office
address of each taxable.
[Added 3-24-1986 by Ord. No. 86-2]
Unless the power is restricted from time to time (or limited
to particular collection cases) by the Borough Council or the Borough
Manager, the Borough Per Capita Tax Collector (and any delinquent
tax collector specifically appointed by the Borough Council to collect
delinquent per capita taxes) shall have the power to collect a delinquent
per capita tax by wage attachment in the manner authorized and
pursuant to the authority granted by the Local Tax Enabling Act.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Added 3-24-1986 by Ord. No. 86-2]
Unless the power is restricted from time to time (or limited
to particular collection cases) by the Borough Council or the Borough
Manager, the Borough Per Capita Tax Collector (and any delinquent
tax collector specifically appointed by the Borough Council to collect
delinquent per capita taxes) shall have the power to collect a delinquent
per capita tax by distress and sale of the goods and chattels of the
delinquent taxpayer in the manner authorized and pursuant to
the authority granted by the Local Tax Enabling Act.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Amended 3-24-1986 by Ord. No. 86-2]
The Borough Per Capita Tax Collector shall remit the per capita
taxes collected by him to the Borough at the same times that other
taxes are remitted to the Borough by the Tax Collector. In remitting
the per capita taxes collected, the Tax Collector shall furnish the
Borough with such accounting report information (with respect to the
per capita taxes collected) as the Borough may from time to time require.
[Amended 3-24-1986 by Ord. No. 86-2]
The failure of a taxpayer to receive a tax notice under § 225-5 shall not relieve the taxpayer from the payment of the tax imposed by this article, and such taxpayer shall be charged with the tax as though he had received the notice.
[Amended 3-24-1986 by Ord. No. 86-2]
A taxpayer subject to the payment of the tax imposed by this
article shall be entitled to a discount of 2% from the face amount
of the tax upon making payment in full of the net amount of the tax
within two months after the date of the tax notice. A taxpayer who
shall fail to pay the tax in full within four months after the date
of the tax notice shall be charged a penalty of 10% of the face amount
of the tax, and that penalty shall be added by the Borough Per Capita
Tax Collector to the sum paid and shall be collected by him.
The Borough Per Capita Tax Collector shall furnish each taxpayer,
upon the payment of the tax, with a receipt setting out the date of
payment, the name of the taxpayer and the amount of the tax paid.
[Amended 11-14-1972 by Ord. No. 72-60; 3-24-1986 by Ord. No. 86-2]
If the Borough Per Capita Tax Collector shall at any time learn
of any domiciliary or resident of the Borough 18 years of age or older
whose name does not appear on the tax duplicate, he shall report the
name of such individual forthwith to the Borough Manager, who shall
promptly certify the same to the Borough Per Capita Tax Collector
for the collection of the per capita tax from that individual and
the addition of that individual to the Borough's per capita tax duplicate.
[Amended 9-22-1972 by Ord. No. 72-34(C)]
Any person who shall fail or neglect to pay the tax herein levied
shall, upon conviction thereof, be sentenced to pay a fine of not
more than $300 and the costs of prosecution and, upon failure to pay
such fine and costs, to imprisonment for not more than 30 days.
