[Ord. 1977-2, 5/9/1977, § 1]
1.
PERSON
RESIDENT
TAXPAYER
The following words and phrases when used in this Part shall have
the meanings ascribed to them in this section, except where the context
or language clearly indicates or requires a different meaning.
Any natural person.
Any person domiciled within the corporate limits of the Borough
of Wyoming.
Any person required hereunder to pay a per capita tax.
2.
The singular shall include the plural and the masculine shall include
the feminine and the neuter.
[Ord. 1977-2, 5/9/1977, § 2]
The Borough of Wyoming hereby imposes and levies for general
revenue purposes an annual Per Capita Tax of $10 upon every resident
within the corporate limits of the Borough of Wyoming who shall have
attained the age of 21 years on or before January 1st, the year for
which the tax is levied. This tax is in addition to all other taxes
of any kind or nature heretofore levied by the Borough of Wyoming.
[Ord. 1977-2, 5/9/1977, § 3]
On or before the first day of September, the Tax Collector shall
send to every resident of the Borough of Wyoming over the age of 21
years a notice of the per capita tax due by such resident for the
fiscal year 1977. Such notice shall be on a form prescribed by the
Tax Collector of the Borough of Wyoming; 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 of Wyoming after the first day of January 1977, shall
not be liable for the per capita tax for that fiscal year; but, any
person who shall cease to be a resident at any time after the first
day of January 1977, shall be liable for the full amount of the per
capita tax for said year.
[Ord. 1977-2, 5/9/1977, § 4]
All taxpayers subject to the payment of the tax under this Part
shall be entitled to a discount of 2% on the amount of such tax upon
making payment of the whole amount thereof within 60 days after the
date of the tax notice. All taxpayers who shall fail to make payment
of any such tax imposed against them for 120 days after the date of
the notice shall be charged a penalty of 5%, which penalty shall be
added to the taxes by the Tax Collector and collected by him. The
Tax Collector shall furnish a receipt to every person paying such
tax.
[Ord. 1977-2, 5/9/1977, § 5]
All taxes levied under this Part together with all penalties,
together with costs of collection, shall be recoverable by the Tax
Collector in the manner authorized by law in the case of per capita
taxes within the Commonwealth of Pennsylvania under the Borough Code,
53 P.S. § 45101 et seq.
[Ord. 1977-2, 5/9/1977, § 6]
1.
It shall be the duty of the Tax Collector to accept and receive payment
of this tax and to keep a record thereof showing the amount received
by him from each resident together with the date the tax was received.
2.
The Tax Collector is hereby charged with the administration and enforcement
of this Part and is hereby charged and empowered to prescribe, adopt
and promulgate rules and regulations relating to any matter pertaining
to the administration and enforcement of this Part. Any person aggrieved
by any decision of the Tax Collector shall have the right to appeal
to the Court of Common Pleas of Luzerne County as in other cases provided.
[Ord. 1977-2, 5/9/1977, § 7; as amended by A.O.]
Whoever fails to carry out any of the provisions of this Part
or who attempts to do anything whatsoever to avoid the payment of
the whole or any part of the tax imposed under this Part shall, upon
being found liable therefor in a civil enforcement proceeding commenced
by the Borough, shall pay a judgment of not more than $600 plus all
court costs and reasonable attorney fees. No judgment shall commence
or be imposed, levied or payable until the date of the determination
of a violation by a magisterial district judge. If the defendant neither
pays nor timely appeals the judgment, the Borough may enforce the
judgment pursuant to the applicable rules of civil procedure. Each
day that a violation continues or each section of this Part which
shall be found to have been violated shall constitute a separate violation.
[Ord. 1977-2, 5/9/1977, § 8]
The provisions of this Part are severable and if any of its
provisions shall be held invalid or unconstitutional, the decision
of the court shall not affect or invalidate any of the remaining provisions.
It is hereby declared to be the legislative intent that this Part
would have been adopted if such illegal, invalid or unconstitutional
provision had not been included herein.
[Ord. 1977-2, 5/9/1977, § 9]
1.
Nothing contained in this Part shall be construed to empower the
Borough of Wyoming to levy and collect the per capita tax hereby imposed
on any resident not within the taxing power of the Borough under the
Constitution of the United States and the laws of the Commonwealth
of Pennsylvania.
2.
If the tax hereby imposed under the provisions of this Part shall
be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States or of the laws of the Commonwealth
of Pennsylvania as to any person, the decision of the court shall
not affect or impair the right to impose or collect said tax, or the
validity of the tax so imposed on other persons as herein provided.
