[Ord. 268-1, 2/7/1968; as amended by Ord. 731-1, 1/10/1973;
and by Ord. 8412-8, 12/27/1984]
A residency privilege tax of $5 per annum be and the same is
hereby levied and assessed upon each resident or inhabitant of the
Borough of Red Lion, York County, Pennsylvania, over the age of 18
years, for the privilege of being a resident of Red Lion Borough and
receiving all of the services available to the residents of Red Lion
Borough, York County, Pennsylvania.
[Ord. 268-1, 2/7/1968]
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 time 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. 268-1, 2/7/1968]
The Tax Collector shall give bond secured and conditioned for
the collection of such taxes as provided by law for other Borough
taxes.
[Ord. 268-1, 2/7/1968; as amended by Ord. 8412-8, 12/27/1984]
The entry of the residency tax in the tax duplicate and issuance
of said duplicate to the Tax Collector shall constitute his warrant
for the collection of said residency tax hereby levied and assessed.
[Ord. 268-1, 2/7/1968]
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 and fixed from time to time by
the Borough of Red Lion for the collection of other Borough taxes.
[Ord. 268-1, 2/7/1968]
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 as
supplemented.
[Ord. 268-1, 2/7/1968]
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. 268-1, 2/7/1968; as amended by Ord. 868-10, 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 residency privilege taxes, or whose spouse
owes delinquent residency privilege taxes, or having in possession
unpaid commissions or earnings belonging to any person owing delinquent
residency privilege taxes, or whose spouse owes delinquent residency
privilege 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. 268-1, 2/7/1968; as amended by Ord. 9711-6, 11/12/1997,
§ 189-26]
All taxpayers subject to the payment of the residency 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. 268-1, 2/7/1968]
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. 268-1, 2/7/1968; as amended by Ord. 7511-27, 11/12/1975;
and by Ord. 8412-8, 12/27/1984]
This Part shall become effective January 1, 1985, and shall
continue in force, without further annual re-enactment, on a calendar-year
basis, unless the rate of the tax shall be hereafter changed.
[Ord. 268-1, 2/7/1968; as added by Ord. 9711-6, 11/12/1997,
§ 189-29; and as amended 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.
