[Adopted 12-27-1972 by Ord. No. 554]
A per capita tax of $10 for general revenue
purposes is hereby levied and assessed upon each and every resident
and inhabitant of the Borough of Dravosburg over the age of 18 years,
which tax shall be in addition to all other taxes levied and assessed
by the Borough.
Such tax shall be collected by the duly appointed
Earned Income Tax Collector of the Borough of Dravosburg, hereinafter
called "Tax Collector."
On or before the first day of March (1969) 1973,
or as soon thereafter as it is possible, the Tax Collector shall send
to every adult resident of the Borough of Dravosburg, 18 years of
age or over, a notice of the per capita tax due from such resident
for the fiscal year (1969) 1973. The failure or omission of the Tax
Collector to send or of any adult to receive such notice shall not
relieve such person from the payment of such tax.
All taxpayers subject to the payment of the
per capita tax hereby levied and assessed shall be entitled to a 2%
discount from the amount of such tax upon making payment of the whole
amount of same on or before June 30, (1969) 1973. All taxpayers who
fail to make payment of the per capita tax charged against them on
or before the 31st day of August (1969) 1973, shall be charged a penalty
of 5%, which penalty shall be added to the tax by the Tax Collector
and collected by him.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such taxes as provided
by law for other Borough taxes.
[Amended 8-8-1977 by Ord. No. 573; 7-20-1999 by Ord. No.
99-04]
A.
Every person, upon attaining the age of 18 years or
over, being or becoming a resident of the Borough of Dravosburg, shall,
within two months after the happening thereof, notify the Tax Collector
of his or her becoming of age and/or of becoming a resident of the
said Borough. Any person failing within said period to give such notice
shall, in addition to the per capita tax levied by the said Borough,
be liable to a penal sum equal to the amount of said tax.
B.
All unemployed persons 62 years of age and older are
hereby exempt from payment of the per capita tax herein imposed. Proper
application for exemption shall be made by all persons who qualify
herein and who must have reached the minimum age requirement on or
before the first day of the year for which exemption is requested.
The Tax Collector shall have the power to collect
tax by distress, shall have the power and authority to demand and
receive 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
Borough Treasurer by separate statement, shall allow discounts and
add penalties.
Any person who violates any provision of this
article shall, upon conviction, be subject to a fine of not more than
$100 and costs of prosecution, and, in default of payment of such
fine and costs, shall be subject to imprisonment in the Allegheny
County Jail or Allegheny County Workhouse for a period not exceeding
10 days.
This article and the tax imposed thereunder
shall become effective February 1, (1969) 1973, and shall remain in
effect to December 31, (1969) 1973, and thereafter, from year to year,
on a calendar-year basis, without annual reenactment, under the authority
of the "Local Tax Enabling Act."[1]
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
