[Adopted 12-19-1978 by Ord. No. 980]
The following words or phrases, when used in this article, shall
have the meaning ascribed to them in this section, except where the
context clearly indicates a different meaning:
Any person who on January 1, 1979, and January 1 of each
year thereafter, is 18 years of age or over and is domiciled or a
resident or an inhabitant of the Borough of Lansdowne, Delaware County,
Pennsylvania.
The Borough of Lansdowne, Delaware County, Pennsylvania.
The Council of the Borough of Lansdowne.
The duly qualified and acting Tax Collector of the Borough
of Lansdowne, Delaware County, Pennsylvania.
A tax of $10 per capita is hereby imposed, levied and assessed
for general revenue purposes for the Borough for the year 1979, and
each year thereafter, upon each and every adult resident of the Borough.
The Tax Collector shall prepare a list or lists of the adult
residents of the Borough with their respective addresses and return
the same with the list of other taxable property in the Borough as
required by law.
The Tax Collector shall, by official notice, given as prescribed
by the Local Tax Collection Law (the Act of May 25, 1945, P.L. 1050,
its supplements and amendments), notify all adult residents of the
Borough of the $10 per capita tax herein imposed for the year 1979.
The Tax Collector is hereby designated as the person to collect
said per capita tax for and on behalf of the Borough, and to that
end, the Tax Collector is hereby vested with, empowered with and authorized
to use all the powers, rights and remedies now vested in the Tax Collector
by law for the collection of Borough taxes, together with all penalties,
interest and costs. Without in any way limiting the generality of
the foregoing, the Tax Collector may, with the approval of the Council
and the Tax Collector's surety, deputize in writing one or more Deputy
Tax Collectors who, when so deputized, shall be authorized to receive
and collect any or all of the taxes levied hereunder in like manner
and with like authority as the Tax Collector.
All per capita taxes imposed, levied and assessed under the
provisions of this article shall become due and payable and shall
be subject to the same discounts and penalties and shall be collected
in accordance with the Act of Assembly of the Commonwealth of Pennsylvania,
known as the Local Tax Collection Law of May 25, 1945, P.L. 1050,
its supplements and amendments.
Said per capita tax is hereby made a personal obligation of
each person subject thereto.
This article is passed pursuant to the provisions of the Local
Tax Enabling Act, 1965, December 31, P.L. 1257,[1] its supplements and amendments, and is in addition to
any and all other per capita, real estate and other taxes that may
be assessed and levied by the Council under the Acts of Assembly in
such cases made and provided.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 et seq.
