[Ord. 227, 11/3/1965, § 1; as reenacted by Ord.
291, 2/6/1974]
The following words and phrases when used in this part shall
have the meanings ascribed to them in this section except when the
context indicates a different meaning:
Any partnership, limited partnership, or other form of unincorporated
enterprise owned by two or more persons.
The Borough of Manor, Westmoreland County, Pennsylvania.
The Borough Council of Manor Borough, Westmoreland County,
Pennsylvania.
Any collection or accumulation of rubbish, trash, automobiles,
glass, iron, steel, copper, brass, zinc or other metals, old furniture,
papers, washing machines, dryers, televisions, refrigerators, stoves
or ranges.
Any establishment situate wholly or partially in Manor Borough
operated for the purpose of collecting, storing, dismantling, stripping,
selling or otherwise disposing of or dealing in or with junk.
The word "person" as used in this part shall mean any natural
person, partnership, association, firm or corporation.
Tax levied, assessed and imposed by this part.
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The singular shall include the plural and the masculine shall
include the feminine and the neuter.
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[Ord. 227, 11/3/1965, § 2; as reenacted by Ord.
291, 2/6/1974]
This tax shall be at the rate of $150 per annum or part thereof,
per establishment, where the property upon which the junk accumulated
is situate wholly or partially within the boundaries of the Borough
of Manor.
[Ord. 227, 11/3/1965, § 3; as reenacted by Ord.
291, 2/6/1974]
The tax shall be paid to the Borough Tax Collector, who is hereby
charged with the collection thereof. The Tax Collector shall account
and pay over to the Borough Treasurer the taxes collected hereunder
in the same manner as other taxes collected by the Tax Collector for
the Borough.
[Ord. 227, 11/3/1965, § 4; as reenacted by Ord.
291, 2/6/1974]
All taxes imposed by this part, if not paid when due, shall
bear interest at the rate of 1/2 of 1% per month until paid.
[Ord. 227, 11/3/1965, § 5; as reenacted by Ord.
291, 2/6/1974]
A penalty of 5% is hereby imposed upon any tax which remains
unpaid after December 30 of the year for which it is levied.
[Ord. 227, 11/3/1965, § 6; as reenacted by Ord.
291, 2/6/1974]
All taxes imposed by this part, together with interest and penalties,
shall be recovered as other debts of like character are now by law
recoverable.
[Ord. 227, 11/3/1965, § 7; as reenacted by Ord.
291, 2/6/1974]
The tax, with interest and penalties, shall become a lien upon
the lands, tenements or hereditaments or any interest therein, lying,
being and situate wholly or in part within the boundaries of the Borough.
The lien shall begin at the time when the tax is due and payable and
shall continue until discharged by payment or in accordance with the
law, and the Borough Tax Collector is authorized to file a municipal
or tax claim in the Court of Common Pleas of Westmoreland County,
Pennsylvania, according to law.
[Ord. 227, 11/3/1965, § 8; as reenacted by Ord.
291, 2/6/1974]
Any person, partnership, corporation, association or other business
entity, violating any provision of this part, shall, upon conviction
thereof, be sentenced to a fine of not more than $600 plus costs and,
in default of payment of said fine and costs, to a term of imprisonment
not to exceed 30 days. Each day that a violation of this part continues
or each section of this part which shall be found to have been violated
shall constitute a separate offense. Provided; whenever any firm or
association, or corporation, shall be found in violation of any provision
of this part, the partners or members, or officers, respectively,
shall be liable for the penalty imposed thereunder.
