[Adopted 4-9-1991 by Ord.
No. 735 (Ch. 24, Part 7, of the 1993 Code of Ordinances)]
A. Short title. This article shall be known and may be cited as the
"Per Capita Tax Ordinance of the Township of Stowe."
B. Ordinance on file for public records. This article, together with
any succeeding amendments thereto, shall be on file and may be viewed
by any interested person in the office of the Township officials.
A. Rules. The following rules of construction shall apply to this article:
(1) For purposes of this article, certain terms and words are herein
defined. Whenever used in this article, they shall have the meaning
indicated in this section, except where there is indicated in contrast
a clearly different meaning.
(2) The particular shall control the general.
(3) In case of any difference of meaning or implication between the text
of this article and any caption or illustration, the text shall control.
(4) The word "shall" is mandatory and not discretionary. The word "may"
is permissive.
(5) Words used in the present sense shall include the future; words used
in the singular number shall include the plural, and the plural the
singular, unless the context clearly indicates the contrary.
[Amended 11-9-1993 by Ord. No. 760]
A. A per capita tax of $10 for general Township purposes is hereby levied
and assessed under the authority of the Act of December 31, 1965,
P.L. 1257, known as the Local Tax Enabling Act, and its amendments, upon each resident or inhabitant of the Township of Stowe
during any part of the calendar year 1991, provided such person during
any part of the calendar year 1991 is or becomes the age of 18 years
or older and has an aggregate annual income of $2,000 or more for
the calendar year 1991. Said per capita tax shall be in addition to
all other taxes levied and assessed by Stowe Township pursuant to
any other laws of the Commonwealth of Pennsylvania.
B. Such tax shall be collected by the duly elected or appointed Tax
Collector of the Township of Stowe, in the same manner and at the
same time as other Township taxes are collected.
C. The Tax Collector shall remit such per capita taxes to the Township
Treasurer by separate statement at the same time as other taxes are
remitted to the Township.
D. The Tax Collector shall give bond (unless already bonded) secured
and conditioned for the collection and payment of said per capita
taxes as provided by law or other Township taxes.
E. The entry of the per capita tax in the tax duplicate and the issuance
of such duplicate to the Tax Collector shall constitute the Tax Collector's
warrant for the collection of the per capita tax hereby levied and
assessed.
F. The expense of collection and compensation of the Tax Collector shall
be paid and allowed as provided in the Local Tax Collection Law of
1945, as amended and supplemented, which compensation shall be the same as for the collection
of other Township taxes.
G. The Tax Collector shall give notice to the taxpayers of the amount
of per capita tax due under this article at the same time and in the
same manner as provided by the Local Tax Collection Law of 1945, as
amended and supplemented.
H. The failure or omission of any person to receive said tax notice
of a per capita tax shall not relieve him/her from the legal obligation
to pay such tax to the Tax Collector or relieve him/her from other
provisions hereof.
I. Any such person who shall not have an aggregate annual income of
$2,000 or more shall, upon filing an affidavit under oath to such
effect for the calendar year 1991, be recognized by the Tax Collector
as not subject to this per capita tax.
J. The Tax Collector shall prescribe and issue all forms necessary for
the collection of this tax; shall collect, receive the taxes, penalties
and fines imposed hereby for the benefit of the Township of Stowe
and shall maintain records showing payment of the same by each person.
K. The Tax Collector, who shall be appointed by the Board of Commissioners,
shall have the right to bring suit to enforce the collection of any
tax due or to enforce any penalty or fines under the terms of this
article.
L. The Tax Collector shall have the power to collect said per capita
taxes by distress, shall have the power and authority to demand and
receive said tax from the employer of any person owing any per capita
tax, or whose wife/husband owes any per capita tax.
M. In the case where the Tax Collector shall at any time find within
the Township any resident or inhabitant who is of the age of 18 years
or older at any time during the calendar year 1991, and whose name
does not appear upon the tax duplicate, shall report the name to the
Assessor, who shall thereupon certify the same unto the Township Board
of Commissioners, which shall promptly certify the same to the Tax
Collector reporting such name, whereupon the Tax Collector shall add
such name and the assessment of this per capita tax against such person
(if said person has an aggregate income of $2,000 or more for the
calendar year 1991) to the duplicate of the Township of Stowe, and
shall proceed to collect the same.
N. The Tax Collector shall have all the duties and shall have all the
rights and authority conferred upon him by the Local Tax Collection
Law of 1945, as amended and supplemented.
O. It is hereby declared to be the intent of the Township Board of Commissioners,
in enacting this article, to confer upon the Tax Collector in the
collection of this per capita tax 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, as amended and supplemented.
P. It is hereby declared to be the intent of the Township Board of Commissioners,
in enacting this article for the levying, assessment and collection
of per capita taxes, that said tax to be imposed under those eighteen
years of age and older at any time during the calendar year 1991,
with aggregate income of $2,000 or more for the calendar year 1991,
that the calendar year 1991 is the only calendar year for which said
per capita tax is to be imposed and no other calendar year thereafter.
Q. Any person who violates any provisions of this article, including,
but not limited to, failing to pay the tax levied or by making a false
affidavit provided hereby, shall, upon conviction thereof, be sentenced
to pay a fine of not less than $20 nor more than $500, plus costs,
and, in default of payment of said fine and costs, to a term of imprisonment
not to exceed 30 days. Every day that a violation of this article
continues shall constitute a separate offense.