[Ord. 264-2, 2/12/1964; as amended by Ord. 7212-8, 12/26/1972]
In addition to the other taxes imposed by ordinance of the Borough
of Red Lion, there is hereby imposed, for general Borough purposes,
an annual tax of $5 upon every resident of the Borough who shall have
attained the age of 18 years on or before the first day of January
of the year for which the tax is levied.
[Ord. 264-2, 2/12/1964; as amended by Ord. 7212-8, 12/26/1972]
Said tax shall be collected by the duly elected or appointed
Tax Collector of Borough taxes for the Borough of Red Lion in the
same manner and at the same times as other Borough taxes are collected,
as provided by the Local Tax Collection Law of 1945, 72 P.S. § 5511.1
et seq., as amended and supplemented.
[Ord. 264-2, 2/12/1964]
The Tax Collector, at the time of sending notice of other Borough taxes, shall send to each resident who shall have attained the age of 18 years, as set forth in § 24-101, a notice of the per capita tax due by said resident for the fiscal year for which said tax is levied. Such notice shall be on a form prescribed or approved by the Borough Council; provided, that the failure or omission of the Tax Collector to send or of any taxpayer to receive such notice shall not relieve such person from the payment of such tax; provided further, that any person who shall become a resident of the Borough after the first day of the year for which said tax is levied shall not be liable for said per capita tax for that fiscal year, and any person who shall cease to be a resident of the Borough at any time after the first day of the year for which said tax is levied shall be liable for the full amount of the per capita tax for such year.
[Ord. 264-2, 2/12/1964]
The entry of said per capita tax in the tax duplicate and issuance
of said duplicate to the Tax Collector shall constitute a warrant
for the collection of said per capita tax hereby levied and assessed.
[Ord. 264-2, 2/12/1964]
The expenses of collection and compensation of the Tax Collector
shall be paid and allowed as provided in the Local Tax Collection
Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented,
which compensation shall be the same as fixed from time to time by
the Borough of Red Lion for the collection of other Borough taxes.
[Ord. 264-2, 2/12/1964]
The Tax Collector shall give notice to the taxpayer at the same
time and in the same manner as provided by the Local Tax Collection
Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented.
[Ord. 264-2, 2/12/1964]
The Tax Collector shall be and is hereby empowered with the
authority to collect said tax by distress and sell all goods and chattels
of the taxpayer, as provided therefor by the Local Tax Collection
Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented.
[Ord. 264-2, 2/12/1964; as amended by Ord. 868-9, 8/13/1986]
There is hereby conferred upon the Tax Collector the power and
authority to demand, receive, and collect from all corporations, political
subdivisions, associations, companies, firms, or individuals employing
persons owing delinquent per capita taxes, or whose spouse owes delinquent
taxes, or having in possession unpaid commissions or earnings belonging
to any person owing delinquent per capita taxes, or whose spouse owes
delinquent per capita taxes, upon the presentation to that employer
of written notice and demand containing the name of the taxable, or
the spouse thereof, and the amount of the tax due, following procedures
and subject to the provisions and restrictions contained in § 19
of the Local Tax Enabling Act, 53 P.S. § 6919, as amended.
[Ord. 264-2, 2/12/1964; as amended by Ord. 9711-6, 11/12/1997,
§ 189-9]
All taxpayers subject to the payment of the per capita taxes
herein levied and assessed shall be entitled to a discount of 2% of
the amount of such tax upon the payment of the whole amount within
two months after the date of the tax notice. All taxpayers who fail
to make payment of any such taxes charged against them for a period
of four months after the date of the tax notice shall be charged a
penalty of 10%, which penalty shall be added to the taxes by the Tax
Collector and be collected by him.
[Ord. 264-2, 2/12/1964]
It is the intent of this Part and there is hereby conferred
on the Tax Collector 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 of 1945, 72 P.S. § 5511.1 et seq., as
amended and supplemented.
[Ord. 264-2, 2/12/1964; as amended by Ord. 7511-28, 11/12/1975]
This Part shall become effective January 1, 1975, and shall
continue in force, without further annual re-enactment, on a calendar-year
basis, unless the rate of the tax shall be hereafter charged. This
Part is enacted under the terms and provisions of the Local Tax Enabling
Act, 53 P.S. § 6901 et seq., and its supplements and amendments.
[Ord. 264-2, 2/12/1964; as amended by Ord. 9711-6, 11/12/1997,
§ 189-12; and by Ord. 2009-09-02, 9/14/2009]
Any person violating any provision of this Part, upon conviction
thereof, shall 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.
