[Adopted 11-25-2014 by Ord. No. 866 (Ch. 24, Part 8, of the 1990 Borough
Code of Ordinances)]
This article shall be known as the "Royersford Borough Fire
Service Appropriation Tax Ordinance."
The fire service appropriations tax is levied under authority
of 8 Pa.C.S.A. § 1302.
The following words, when used in this article, shall have the
meanings ascribed to them in this section:
The Borough of Royersford, Montgomery County, Pennsylvania.
Every natural person, individual, partnership, corporation,
association, unincorporated association, firm, enterprise or other
entity whatsoever.
Any lands, tenements or hereditaments within this municipality,
including, without limitation, buildings structures, fixtures, mines,
minerals, oil, gas, quarries, spaces with or without upper or lower
boundaries, trees and other improvements, immovables or interests
which, by custom, usage or law, pass with a conveyance of land, but
excluding permanently attached machinery and equipment in an industrial
plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
A.
The purpose of the tax implemented through this article is for the
purchase of fire engines, fire apparatus and fire hoses for the use
of the Borough, or for assisting any fire company in the Borough in
the purchase, renewal or repair of any of its fire engines, fire apparatus
or fire hoses, for the purposes of making appropriations for fire
companies both within and without the Borough, for paying salaries,
benefits or other compensation of fire suppression employees of the
Borough or a fire company serving the Borough and for all other lawful
purposes for which such funds may be utilized as provided for by law
from time to time.
B.
For the purposes set forth above, a tax is hereby levied on all real
estate located, either in whole or in part, within the Borough and
to include, without limitation or reservation, all real estate as
is subject to taxation for general Borough purposes as may exist currently
or which may be so subject to taxation in the future. The rate of
this fire service appropriations tax shall be 1.25 mills on each dollar
of assessed valuation or the sum of $0.125 on each $100 of assessed
valuation. The tax shall be in addition to all other taxes of any
kind or nature heretofore levied by the Borough.
The Borough shall give notice of tax liability to all persons
who own real estate against which this tax is levied at the same time
and in the same manner as notice of tax liability is given with respect
to real estate taxation for general Borough purposes. The notice of
tax liability shall appear on the same tax bill on which notice of
the real estate taxation for general Borough purposes appears.
The entry of the fire service appropriations tax in the tax
duplicate and issuance of said duplicate to the Borough Tax Collector
shall constitute the Tax Collector's warrant for the collection of
said tax levied and assessed.
The fire service appropriations tax shall be collected by the
duly appointed, designated or established Tax Collector of the Borough
in the same manner and at the same time or times as the tax levied
against real estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire
service appropriation taxes collected by authority of this article
and shall mark the same "paid" on each duplicate and the date on which
payment was made. The Tax Collector shall transmit said taxes so collected
to the Treasurer of the Borough by separate statement, at the same
time as other taxes are remitted or required to be remitted to the
Borough. It shall be the duty and responsibility of said Treasurer
to ensure that the taxes so collected are applied only for the purposes
for which they are levied and collected pursuant to the terms of this
article.
A.
Any person required to pay the fire service appropriations tax shall
be entitled to a discount of 2% from the amount of such tax upon making
payment of the whole amount due thereof between March 1 and April
30. All such persons who shall fail to make payment of said tax charge
by June 30 shall be charged a penalty of 10%, which penalty shall
be added to the taxes by the Tax Collector and shall be collected
by the Tax Collector.
B.
In the event that any tax due under this article remains due and
unpaid 60 days after the penalty date established, the Tax Collector
may sue for the recovery of any such tax due or unpaid under this
article, together with penalty and interest. Where suit is brought
for recovery of this tax, the person liable therefor shall, in addition
to the tax, interest and penalties, be responsible and liable for
all costs of collection and prosecution.
The fire service appropriations tax shall be levied in accordance
with the terms of this article for the calendar year 2015 and shall
be considered assessed at the same time or times as the tax levied
against real estate by the Borough for general Borough purposes. The
Council of the Borough of Royersford shall have the authority to continue
said tax for additional periods at such rate in compliance with law
pursuant to further ordinance of Council.
If any section, subsection, sentence, clause or phrase of this
article is, for any reason, held to be unconstitutional, such decision
shall not affect the validity of the remaining portions of this article.
The Borough Council hereby declares that it would have passed this
article, and each section, subsection, clause or phrase thereof, irrespective
of the fact that any one or more sections, subsections, sentences,
clauses and phrases be declared unconstitutional.
