[Adopted 2-24-1964 by Ord. No. 1]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A per capita tax of $5 for general revenue purposes, is hereby levied, assessed and imposed under the authority of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., and its amendments, upon each resident or inhabitant of the East Hanover Township, over the age of 21 years, which tax shall be in addition to all other taxes levied and assessed by the said Township pursuant to any other laws of the Commonwealth of Pennsylvania.
Such tax shall be collected by the duly elected or appointed Tax Collector of the East Hanover Township in the same manner and at the same time as other Township taxes are collected as provided by the Local Tax Collection Law, 72 P.S. § 5511.1 et seq.
The Tax Collector shall give bond secured and conditioned for the collection and payment of such taxes as provided by law for other Township taxes.
The entry of the per capita tax in the tax duplicate and the issuance of such duplicate to the Tax Collector shall constitute his warrant for the collection of the per capita tax hereby levied and assessed.
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, 72 P.S. § 5511.1 et seq., as amended and supplemented, which compensation shall be the same as shall be fixed from time to time for collection of other Township taxes.
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 now provided by the Local Tax Collection Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented.
In case the Tax Collector shall at any time find within the Township any resident or inhabitant above the age of 21 years whose name does not appear upon the tax duplicate, he shall report the name of such person forthwith to the Assessor, who shall thereupon certify the same unto the Township Supervisors, who 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 to the duplicate of the East Hanover Township and shall proceed to collect the same.
The Tax Collector shall give notice to the taxpayers, shall have the power to collect said 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 owes any per capita tax, shall remit such taxes to the Treasurer of said Township by separate statement at the same time as other taxes are remitted to the Township, shall allow discounts and penalties, shall generally be subject to all duties and shall have all the rights and authority conferred upon him by the Local Tax Collection Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented. It is hereby declared to be the intent of the Board of Supervisors in imposing this tax, 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.
The tax hereby imposed, assessed and levied shall become effective upon the adoption of the budget of the said Township on or after February 24, 1964. The tax levied hereunto shall be imposed for the calendar year 1964.
If any sentence, clause or section of this article is for any reason found to be unconstitutional, illegal, or invalid, such unconstitutionality, illegality, or invalidity, shall not affect or impair any of the remaining provisions, sentences, clauses or sections or parts of this article.