[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,[1] 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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,[2] which compensation shall be the same as for the collection of other Township taxes.
[2]
Editor's Note: See 72 P.S. § 5511.1 et seq.
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.