[Ord. 472, 7/13/1967, § 1; as amended by Ord. 534,
7/17/1970, § 2; and by Ord. 592, 11/9/1972, § 1]
By authority granted to boroughs in the Commonwealth of Pennsylvania
by the Local Tax Enabling Act of 1965, as amended and supplemented,
a per capita tax of $5 per annum is hereby levied and assessed on
each resident of the Borough of Shillington over 18 years of age,
for the tax year 1973 and annually thereafter, including the assessment
and collection of an interim per capita tax on persons not listed
or overlooked, or nonresidents when the original per capita tax list
was compiled, which tax shall be in addition to all other taxes levied
and assessed by the said Borough.
[Ord. 472, 7/13/1967, § 2; as amended by Ord. 534,
7/17/1970, § 3]
Said tax shall be collected by the duly elected or appointed
tax collector of the Borough of Shillington in the same manner and
at the same time or times as other borough taxes are collected in
accordance with the Local Tax Collection Law of 1945, as amended under
Act of 1951, etc., and subject to the penalties prescribed therein;
and, in the case of an assessment and collection of an interim per
capita tax, a 2% discount will be allowed on the per capita tax assessed
if it is paid within 60 days of the date of billing and a penalty
of 5% if the same is paid after 120 days from the date of billing.
[Ord. 472, 7/13/1967, § 3]
The compensation of the tax collector for the collection of
said tax shall be the same as fixed from time to time by the Council
of the Borough of Shillington for the collection of other Borough
taxes.
[Ord. 472, 7/13/1967, § 4, as amended by Ord. 534,
7/17/1970, § 3]
It is the intent of this Part, and there is hereby conferred
upon the tax collector all the powers, together with all the duties
and obligations, to the same extent and as fully as provided for in
the Local Tax Collection Law of 1945, as amended.
[Ord. 472, 7/13/1967, § 5]
It shall be the obligation of all persons or corporations owning
or leasing real estate within the Borough of Shillington to notify
the Borough Secretary and/or Borough tax collector, in writing, of
any changes in occupancy of said property or properties within 30
days of said change.
