[Ord. 72-12, 8/3/1972, § 1; as amended by Ord. 94-164, 9/1/1994, § 1]
There is hereby levied and assessed, for general revenue purposes,
an annual per capita tax of $5 upon each resident or inhabitant of
the Borough of New Stanton 18 years of age and older. Any resident
or inhabitant whose total taxable income as defined by the Internal
Revenue Code[1] from all sources is less than $5,000 per annum or any
married couple whose total income is less than $10,000 per annum is
exempt from the payment of this per capita tax.
[1]
Editor's Note: See 26 U.S.C. § 1 et seq.
[Ord. 72-12, 8/3/1972, § 2; as amended by Ord. 94-164, 9/1/1994, § 2]
The Borough Council shall, by resolution, designate the collector,
receiver and administrator of the taxes imposed by this Part. He/she
shall collect, receive and administer all such taxes, shall furnish
a receipt for their payment and shall keep a record showing the amount
received by him/her or her from each taxpayer under this Part, and
the date of each receipt. It shall be the duty of the Tax Collector
so appointed to collect, receive and administer the tax imposed by
this Part. It shall also be the duty of the Tax Collector, in addition
to keeping the records now required by law or ordinance, to keep a
record showing the amount received by him/her for each taxpayer and
the date of such receipt.
[Ord. 72-12, 8/3/1972, § 3]
The tax levied and assessed hereunder shall be collected from
each individual or person subject to said tax, notwithstanding the
fact that the name of any such person or individual shall not appear
on the list of individuals or persons subject to taxation within the
said Borough furnished to the Tax Collector and further notwithstanding
the fact that no notice, by mail or otherwise, shall have been given
to such individual or person of the fact that he/she or she is liable
for payment of the said tax. The name of any such individual or person
shall be added to the records of the Tax Collector in the manner provided
for by law for taxes imposed by boroughs.
[Ord. 72-12, 8/3/1972, § 4]
The expense of collection and compensation to the Tax Collector
shall be paid and allowed as provided in the Local Tax Enabling Act
of 1965,[1] as amended and supplemented, which compensation and expenses
shall be fixed from time to time by the Borough Council of the Borough
of New Stanton.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Ord. 72-12, 8/3/1972, § 5; as amended by Ord. 75-52, 8/21/1975, § 1; by Ord. 79-85, 3/1/1979, § 1; and by Ord. 94-164, 9/1/1994, § 3]
The Borough Council shall, by resolution, designate the collector
of delinquent per capita taxes and shall fix the compensation and
expenses of such delinquent tax collection. Said delinquent Tax Collector
shall be and is hereby empowered with the authority to collect delinquent
per capita taxes as provided therefor by the Local Tax Enabling Act
of 1965,[1] as amended and supplemented.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Ord. 72-12, 8/3/1972, § 6; as amended by Ord. 97-173, 2/6/1997]
Every spouse against whose spouse a per capita tax is levied
shall be liable for the payment of such tax. Collection thereof from
such spouse may be made and enforced in the manner provided by law
for the collection and enforcement of the payment of other taxes owing
by such spouse, and as provided for by the Local Tax Enabling Act
of 1965,[1] as amended and supplemented.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Ord. 72-12, 8/3/1972, § 7]
All taxpayers subject to the payment of Borough per capita taxes
shall be entitled to a discount of 2% from the amount of such tax
upon making payment of the whole amount thereof within two months
after the date of the tax notice. All taxpayers who shall fail to
make payment of any such taxes charged against them for four months
after the date of the tax notice, shall be charged a penalty of 5%,
which penalty shall be added to the taxes by the Tax Collector and
be collected by him/her.
[Ord. 72-12, 8/3/1972, § 8]
It is the intent of this Part and there is hereby conferred
upon the Tax Collector all the powers, together with all duties and
obligations as provided for in the Local Tax Enabling Act of 1965,[1] as amended and supplemented.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Ord. 72-12, 8/3/1972; as added by Ord. 74-45, 12/12/1974, § 1]
Any taxpayer who has paid to the Borough the tax imposed by
this Part and whose total income from all sources for the calendar
year for which such tax has been paid is less than $2,000 shall be
exempt from this tax for such calendar year, and shall be entitled
to a refund of such tax paid, provided that on or before March 1 of
the next succeeding calendar year such taxpayer presents evidence
to the Tax Collector by way of receipt that he/she paid the tax imposed
under this Part for the preceding calendar year, and prevents evidence
to the Tax Collector by way of sworn affidavit that his total income
from all sources for the preceding calendar year was less than $2,000.
[Ord. 72-12, 8/3/1972, § 9]
This Part shall become effective September 1, 1972, and shall
continue in effect until December 31, 1972, and shall be regarded
as a continuing tax and shall continue in force thereafter on a calendar
year basis without annual reenactment.
