Township of Upper Hanover, PA
Montgomery County
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Table of Contents
Table of Contents
[Adopted 3-14-1967]
This article shall be known and may be cited as the "Per Capita Tax Ordinance of 1958."
[Amended 12-29-1972 by Ord. No. 72-2]
A per capita tax of $5 per annum is hereby levied and assessed upon each resident or inhabitant of the Township of Upper Hanover of 18 years of age or over, which tax shall be in addition to all other taxes levied and assessed by the Township of Upper Hanover pursuant to any of the laws of the Commonwealth of Pennsylvania.
Said tax shall be collected by the duly elected or appointed Tax Collector in said Township in the same manner and at the same time as other Township taxes are collected as provided by the Local Tax Collection Law of 1945.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
Tax Collectors shall give bonds, secured and conditioned for the collection and payment of such taxes as provided by law.
[Amended 7-8-2003 by Ord. No. 03-03]
The entry of said per capita tax and the tax duplicate and issuance of said duplicate to the Tax Collector shall constitute his or her warrant for the collection of said per capita tax hereby levied and assessed.[1]
[1]
Editor's Note: Former Section 5, Full-Time Students, added 7-8-1980, which immediately followed this section, was repealed 7-8-2003 by Ord. No. 03-03.
The expenses of collection and compensation to the Tax Collector shall be paid and allowed as provided in the Local Tax Collection Law, as amended and supplemented, which compensation shall be the same as fixed from time to time by the Township for the collection of other taxes.
The Tax Collector shall give notice to the taxpayers at the same time and in the same manner as provided by law.
[Amended 12-29-1972 by Ord. No. 72-2]
In case the Tax Collector or any Deputy Tax Collector within the Township shall at any time determine that any resident or inhabitant thereof is of the age of 18 years or over, and the name of such resident or inhabitant does not appear upon his tax duplicate, he shall report the name of such person forthwith to the Assessor, who shall thereupon certify the same unto the Township and the Tax Collector, whereupon the Tax Collector shall add the name and assessment of said per capita tax against such person to the duplicate of the Township and proceed to collect the same.
The Tax Collector shall be and is hereby empowered with the authority to collect said tax by distress and sell all goods and chattels of the taxpayers provided therefor by the Local Tax Collection Law.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
There is hereby conferred upon the Tax Collector the power and authority to demand, receive and collect from all corporations, political subdivisions, associations, companies, firms or individuals employing persons owing per capita taxes, or whose wife owes per capita taxes, or if in possession of unpaid commissions or earnings belonging to any person owing per capita taxes or whose wife owes per capita taxes, upon the presentation of written notice and demand containing the name of the taxable, or husband thereof, and the amount of tax due. Upon the presentation of such written notice and demand, it shall be the duty of such corporation, political subdivision, association, company, firm or individual to deduct from the wages, commissions or earnings of such individual employees then owing or that shall within 60 days thereafter become due, or from any unpaid commissions or earnings of any taxable in its or his possession or that shall within 60 days thereafter come into its or his possession, a sum sufficient to pay the respective amount of the per capita taxes and costs shown upon the written notice or demand, and to pay the same to the Tax Collector of the Township within 60 days after the notice shall have been given. The employer shall be entitled to deduct not more than 2% of his expenses for such moneys paid over to the Tax Collector. Upon the failure of such employer to make such deduction when properly notified as herein provided, such employer shall forfeit and pay the amount of such tax for each such taxable year whose taxes are not withheld and paid over to the Tax Collector, as herein provided, which amount may be recovered by an action of assumpsit, the suit to be instituted by the Tax Collector on behalf of the Township.
The Tax Collector shall keep a correct account of all per capita taxes collected by authority of this article; he shall mark the same paid on each duplicate at the name of each taxable and on the date on which payment was made. The Tax Collector shall remit said taxes to the Treasurer of said Township by separate statement at the same time as other taxes are remitted.
All taxpayers subject to the payment of the per capita taxes herein levied and assessed shall be entitled to a discount of 2% of 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 fail to make payment of any such taxes charged against them for a period of 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.
It is the intent of this article to and there is hereby conferred upon the Tax Collector all powers together with all duties and obligations to the same extent and as fully as provided for in the Local Tax Collection Law, as amended.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The tax levied and imposed in this article shall become effective 30 days after its adoption and shall remain in effect for a period of one year and may be again passed and adopted without substantial change for the year following and thereafter from year to year.
[Added 3-13-1979 by Ord. No. 79-2; amended 7-8-2003 by Ord. No. 03-03]
Anything in this article to the contrary notwithstanding, each and every resident of the Township having an earned income from all sources of $10,000 per annum or less shall be exempt from the tax imposed by this article.
[Added 3-13-1979 by Ord. No. 79-2]
For the purposes of this article, the following terms shall have the meaning indicated in this section:
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments, fees, tips, and other compensation received by a person or his personal representative for services rendered, whether directly or through an agent, and whether in cash or in property; not including, however, wages or compensation paid to persons on active military service, periodic payments for sickness and disability other than regular wages received during a period of sickness, disability, or retirement or payments arising under workmen's compensation acts, occupational disease acts and similar legislation, or payments, commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment or payments commonly known as public assistance or unemployment compensation payments by any governmental agency or payments to reimburse expenses or payments made by employers or labor unions for wage and salary supplemental programs, including but not limited to, programs, governing hospitalization, sickness, disability, or death, supplemental unemployment benefits, strike benefits, social security and retirement.
[Added 3-13-1979 by Ord. No. 79-2; amended 7-8-2003 by Ord. No. 03-03]
A. 
Any person claiming the exemption under § 438-24 of this article shall present said claim and proof of his eligibility for the exemption to the Tax Collector. Adequate proof that an applicant for an exemption under § 438-24 of the article has earned income of less than $10,000 per annum shall be limited to a verified copy of the applicant's federal income tax return for the year in which the exemption is claimed; provided, however, that if under the Internal Revenue Code an applicant is not required to file an income tax return a verified and notarized statement of income shall be adequate proof of income.
B. 
Upon compliance by a resident of the Township with the requirements of § 438-26A of this article, the Tax Collector shall note on the duplicate of the Township that such person is exempt from the tax imposed by this article. The Tax Collector is hereby relieved, released, exonerated and discharged from any and all obligations and/or responsibility or duty to collect any per capita tax alleged to be due from residents of the Township with earned income of $10,000 or less per annum where such residents have complied with § 438-26A of this article.