[Adopted 11-7-2007 by Ord. No. 369[1]]
[1]
Editor's Note: This ordinance superseded former Art. XIII, Fire Tax, adopted 12-21-2005 by Ord. No. 344, as amended.
This article shall be known and may be cited as the "Fire Tax Ordinance."
A. 
West Deer Township hereby imposes an annual special fire tax in the amount of $40 per household and $100 per business located within the Township of West Deer.
B. 
Households Subject to Tax. All households as defined in the Pennsylvania Uniform Construction Code are subject to this tax. Where property is rented, the owner of the property is responsible for remitting the tax for each household located on his property. This includes high-rise apartments. Home occupations as defined in the Township's Adopted Zoning Ordinance are subject to the household tax rate.
C. 
Businesses Subject to Tax. Each business as defined in the Pennsylvania Uniform Construction Code as each establishment intended for the conduct of service or administration by a commercial enterprise, or office for the conduct of professional or office services, is subject to this tax. When property is rented, the owner of the property is responsible for remitting the tax for each separate business located on his property.
A. 
On or before March 15 of each year, the Township Tax Collector shall send out a fire tax assessment printed on the Township's annual real estate tax bill to each assessment parcel having located thereon a business or household residence within the Township of West Deer. No discount is provided for the fire tax.
B. 
Payments shall be made payable to the Township of West Deer. Payments shall be due on or before May 15 of each year.
C. 
Bad Checks. A charge in an amount as established from time to time by resolution of the Board of Supervisors will be levied each time a check is returned from the bank unpaid. Checks issued in violation of the Pennsylvania Crimes Code will be referred to appropriate authorities for possible criminal prosecution.
[Amended 4-20-2016 by Ord. No. 408]
[Amended 2-6-2008 by Ord. No. 371]
If for any reason the tax is not paid when due, interest at the rate of 10% per annum on the amount of said tax for each month or fraction thereof during which the tax remains unpaid and a one-time assessment of penalty of 10% of the tax shall be added and collected. No interest and/or penalties shall be imposed for failure to pay the fire tax due for years 2006 and 2007 if the tax is paid on or before July 15, 2008.
The Board of Supervisors may authorize the imposition upon the person or business liable for the delinquent fire tax, the reasonable costs incurred to provide notices of delinquency, to institute an action of assumpsit for recovery or to file a municipal lien against the delinquent owner for the amount of the unpaid tax plus interest and penalties.