[Ord. 281[1], 3/9/1988; as amended by Ord. 656, 4/9/2015]
This Part shall be known and may be cited as the "Per Capita
Tax Ordinance."
[1]
Editor's Note: Ord. 281, enacted on March 9, 1988, reenacted,
updated and consolidated the prior per capita tax ordinance, Ord.
168, subsequent resolutions and other official actions of the Board
of Supervisors related to the per capita tax.
[Ord. 281, 3/9/1988; as added by Ord. 656, 4/9/2015]
The following words and phrases, when used in this Part, shall
have the meanings set forth below, except where the context clearly
indicates a different meaning:
The Pennsylvania Local Tax Collection Law, 72 P.S. § 5511.1
et seq., as amended.
The tax imposed by this Part.
The person, persons, public or private agency, association
and/or corporate entity designated by the Board of Supervisors to
collect and to carry out and administer the provisions of this Part.
The duly elected tax collector of the Township shall be considered
the Tax Collector for this Part, unless otherwise designated by the
Board of Supervisors.
Any natural person liable for the tax levied by this Part.
[Ord. 281, 3/9/1988; as amended by Ord. 656, 4/9/2015]
A per capita tax of $10 is hereby levied and assessed, for general
revenue purposes, upon each resident of the Township 21 years of age
and over, which tax shall be in addition to all other taxes levied
and assessed by the Township.
[Ord. 281, 3/9/1988; as amended by Ord. 656, 4/9/2015]
Such tax shall be collected by the Tax Collector pursuant to
the Local Tax Collection Law.
[Ord. 281, 3/9/1988]
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided for other taxes.
[Ord. 281, 3/9/1988; as amended by Ord. 656, 4/9/2015]
The entry of the duplicate for the tax and the issuance of such
duplicate to the Tax Collector shall constitute his warrant for the
collection of the tax.
[Ord. 281, 3/9/1988; as amended by Ord. 656, 4/9/2015]
The expense of collection and compensation of the Tax Collector
shall be paid and allowed as provided in the Local Tax Collection
Law.
[Ord. 281, 3/9/1988; as amended by Ord. 656, 4/9/2015]
The Tax Collector shall give notice to the taxpayers of the
amount of the tax due under this Part in the same manner as provided
for by the Local Tax Collection Law.
[Ord. 281, 3/9/1988; as amended by Ord. 656, 4/9/2015]
In case the Tax Collector shall at any time find within the
Township any resident 21 years of age and over whose name does not
appear upon the tax duplicate, he shall report the name of such person
forthwith to the assessor who made the tax assessment roll for the
Township, who shall thereupon certify the same unto the Tax Collector,
whereupon the Tax Collector shall add such name and the assessment
of this tax against such person to the duplicate of the Township and
shall proceed to collect the same.
[Ord. 281, 3/9/1988; as amended by Ord. 656, 4/9/2015]
The Tax Collector shall give notice to the taxpayers, shall
have the power to collect said taxes by distress, shall have the power
and authority to demand and receive said tax from the employer of
any person owing any per capita tax or whose spouse owes any per capita
tax, shall remit such taxes to the Township Treasurer by separate
statement at the same time as other taxes are remitted to the Township,
shall allow discounts and add penalties, shall generally be subject
to all the duties and shall have all the rights and authority conferred
upon him by the Local Tax Collection Law. It is hereby declared to
be the intent of the Board of Supervisors in enacting this Part, to
confer upon the Tax Collector, in the collection of this tax, all
the powers, together with all the duties and obligations, to the same
extent and as fully provided for in the Local Tax Collection Law.
[Ord. 281, 3/9/1988; as amended by Ord. 414, 4/13/1994, § 192-84;
by Ord. 449, 6/19/1996; by Ord. 460, 4/9/1997; and by Ord. 656, 4/9/2015]
Any person, firm, or corporation who shall violate any provision
of this Part, or fails to comply therewith, or with any of the requirements
thereof, upon being found liable therefor in a civil enforcement proceeding
commenced by the Township, shall pay a judgment of not less than $100
nor more than $600 plus costs, including reasonable attorney fees
incurred by the Township. A separate offense shall arise for each
day or portion thereof in which a violation of this Part is found
to exist and for each section of this Part found to have been violated.
The Township may also commence appropriate actions in equity or other
to prevent, restrain, correct, enjoin, or abate violations of this
Part. All penalties collected for violations of this Part shall be
paid to the Township Treasurer. The initial determination of ordinance
violation and the service of any required notice of violation is hereby
delegated to the Township Manager, the Police Department, the Tax
Collector, the authorized designee of the Township Manager, and to
any other officer or agent that the Township Manager or the Board
of Supervisors shall deem appropriate.
[Ord. 281, 3/9/1988; as added by Ord. 656, 4/9/2015]
This Part and the tax hereby imposed are adopted and levied
pursuant to the authority conferred by the Local Tax Enabling Act,
53 P.S. § 6924.101 et seq., as amended.
