[Adopted 3-3-1961 by Ord. No. 19; amended in its entirety 8-27-2012 by Ord. No.
2012-03]
This article shall be known and may be cited as the "Per Capita
Tax Ordinance of 2012."
By authority of the Act of the General Assembly approved December
31, 1975, P.L. 1257 (Act No. 511),[1] as amended, a per capita tax of $5 is hereby levied and
assessed for the fiscal year 2012 and every year thereafter upon each
resident and inhabitant of the Township of Union 18 years of age and
over, which tax shall be in addition to any other taxes levied and
assessed by the Township of Union.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The list of residents of the Township of Union prepared annually
by the Board of Assessment and Revision of Taxes of Washington County
or such list of residents as may be prepared by direction of the Board
of Supervisors in the manner provided by law and any names of residents
added to said list in the manner provided by law are hereby adopted
for purposes of levying and assessing the per capita tax imposed by
this article.
Said tax shall be collected and paid over by the duly appointed
Tax Collector of the Township of Union in the same manner and at the
same time as other Township taxes are collected and paid over.
The Board of Supervisors may by resolution designate the collector
of such taxes and the method of collection and place of payment.
The compensation of the Tax Collector for collection of said
tax shall be the same as fixed from time to time by the Board of Supervisors
for the collection of other Township taxes.
The amount and period of discount and penalty for payment of
said tax shall be the same as provided for in the Local Tax Collection
Law of May 25, 1945, P.L. 1050, its amendments and supplements.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall have all the powers and be subject to
all of the duties to the same extent as fully provided for in said
Local Tax Collection Law of 1945, its amendments and supplements.
In addition, the Township and/or its Tax Collector shall have the
ability to assess a fifty-dollar late fee for failure to make timely
payment of the per capita tax. Furthermore, any person, entity and/or
individual who fails to pay and/or remit any per capita tax due or
owing Union Township shall be responsible for any cost of suit, which
may include Magisterial District Judge fees, court fees and/or legal
fees incurred by the Township.
The tax imposed by this article shall become a lien upon any
interest in real property lying or situate partly or wholly within
the boundaries of the Township of Union, said lien to begin at the
time when the tax under this article is due and payable and continue
until discharged by payment or in accordance with the law, and the
Solicitor is authorized to file a municipal or tax claim in the Court
of Common Pleas of Washington County in accordance with the provisions
of the Municipal Claim and Lien Act of 1923, its amendments and supplements.[1]
[1]
Editor's Note: See 53 P.S. § 7101 et seq.
A.
Any person convicted before any Magisterial District Judge of violating
any of the provisions or requirements of this article or of failing
or refusing to permit the Tax Collector or any other person authorized
under this article to examine his books, records and papers, or of
knowingly making any incomplete, false or fraudulent return, or of
attempting to do anything whatever to evade the payment of the whole
or any part of the tax imposed under this article, shall be liable
to a fine or penalty not exceeding $1,000 for each and every offense
and the costs of prosecution thereof or, in default of payment thereof,
to undergo imprisonment in the County Jail for a period not exceeding
90 days.[1]
B.
Provided that such fine or penalty shall be in addition to any other
penalty imposed by any other section of this article. The failure
of any employer or taxpayer to receive or procure a return shall not
excuse him from making a return.
This tax shall continue on a calendar-year basis without annual
reenactment.
