[Adopted 12-8-1969 by Ord. No. 561, approved 12-8-1969]
A.
COLLECTOR
PERSON
RESIDENT
TAXPAYER
Unless otherwise expressly stated, the following terms shall have,
for the purpose of this article, the meanings herein indicated:
Refers to the person elected or designated by the Borough
of Middletown to collect or receive the taxes imposed by this article.
Any natural person.
Any person domiciled in the Borough of Middletown, Dauphin
County, Pennsylvania.
Any person required hereunder to pay a per capita tax.
B.
The singular shall include the plural; and the masculine shall include
the feminine and the neuter.
[Amended 11-13-1972 by Ord. No. 607, approved 11-13-1972; 4-6-1987 by Ord. No.
943, approved 4-6-1987]
Under authority of the Local Tax Enabling Act,[1] in addition to the other taxes levied and collected in
the Borough of Middletown, there is hereby imposed, for general revenue
purposes, an annual tax of $10 upon every resident of the Borough
of Middletown who shall have attained the age of 18 years on or after
the first day of January each year.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[Amended 11-13-1972 by Ord. No. 607, approved 11-13-1972; 4-6-1987 by Ord. No.
943, approved 4-6-1987]
On or before the first of July of each year, the Tax Collector
shall send to every resident of the Borough of Middletown over the
age of 18 years a notice of the per capita tax due by such resident
for the calendar year. Such notice shall be on a form prescribed by
the Borough of Middletown and procured at the expense of the Borough
of Middletown, provided that the failure or omission of the Collector
to send or of any taxpayer to receive such notice shall not relieve
such person from the payment of such tax; provided, further, that
any person who shall become a resident of the Borough of Middletown
after the first day of January shall not be liable for the per capita
tax for that fiscal year; any person who shall cease to be a resident
at any time after the first day of January shall be liable for the
full amount of the per capita tax for such year.
[Amended 9-3-2002 by Ord.
No. 1150, approved 9-3-2002]
All taxpayers subject to the payment of the tax under this article
shall be entitled to a discount of 2% on 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 imposed against them for four months after the date
of the notice shall be charged a penalty of 10%, which penalty shall
be added to the taxes by the Collector and collected by him. The Collector
shall furnish a receipt to every person paying such tax.
All taxes levied under this article, together with all penalties,
shall be recoverable by the Collector in the manner authorized by
law in the case of per capita taxes within the Commonwealth of Pennsylvania.
[1]
Editor's Note: Former § 243-19, Violations and penalties,
was repealed 7-7-2003 by Ord. No. 1158, approved 7-7-2003.
