[Adopted 2-29-1960]
[Amended 2-23-1994 by Ord. No. O-2-94; 2-8-2018 by Ord. No. O-1-2018]
A.
In addition to those taxes previously levied, a tax is hereby re-established
and imposed for general purposes annually at a rate of $5 per capita
on each and every person is 21 years or more of age and an resident
within the Township of Unity, County of Westmoreland, Commonwealth
of Pennsylvania, and said tax shall be in full force and effect until
revoked by the Supervisors of the Township of Unity. Persons earning
less than $5,000 per year shall be exempt from the payment of this
tax.
B.
Any person 18 years of age or older who is a full-time student at
an accredited college or university shall be exempt from the imposition
of this tax.
[Amended 2-8-2018 by Ord.
No. O-1-2018]
All taxes, together with all penalties and interest imposed
by this article, shall be recoverable in the same manner as other
debts of like amount are recoverable, or as other taxes are recoverable
by the Township.
[Amended 2-23-1994 by Ord. No. O-2-94; 2-8-2018 by Ord. No. O-1-2018]
A.
In order to ensure compliance with the terms of this article, and
the payment of all taxes due hereunder, the Collector of Taxes for
the Township of Unity shall have the authority to investigate, inquire
and verify the residences of all persons assessable under this article,
and all information gained thereby shall be confidential except for
official purposes and except in accordance with proper judicial order
or as otherwise provided by law.
B.
The Budget of the Township of Unity for 2018 shall be amended to
reflect additional anticipated revenues of $60,000 to be generated
from the re-established per capita tax.
C.
The tax implementing provisions of this article shall be effective
30 days from the date of enactment. The Budget Amending provisions
of this article shall take effect immediately.
[Amended 4-25-1988 by Ord. No. O-3-88; 11-28-2000 by Ord. No. O-10-00]
Any person who shall fail, neglect or refuse to pay any tax
levied by this article at the time required, and any and all persons
who shall fail, neglect or refuse to pay said tax or who shall knowingly
attempt to do anything whatsoever to evade the payment of the whole
or any portion of the tax imposed under this article shall, when found
by the District Justice to be in violation, be subject to a civil
penalty not to exceed $600, plus all court costs and reasonable attorneys'
fees incurred by Unity Township in the enforcement of this article
in a civil enforcement proceeding. Each day that any person so fails
or refuses to pay the tax levied hereunder when due shall constitute
a separate enforceable offense.
A penalty of 5% is imposed on the amount of taxes due and payable
by any person neglecting to pay the tax herein levied by December
31, and in addition thereto, interest at the rate of 6% per annum
shall be due and payable on all arrearages of taxes due and payable
on or after December 31, which penalty and interest shall be payable
to the Township of Unity and collected by the Collector of Taxes for
the Township of Unity.
[Amended 7-13-1978 by
resolution; 4-25-1988 by Ord. No.
O-3-88]
The tax imposed by this article shall not apply to any person
whose annual income is not in excess of $3,200.
[Added 4-25-1988 by Ord.
No. O-3-88]
The tax herein imposed shall continue in force on a calendar-year
basis, without annual reenactment, unless the rate of the tax is subsequently
changed.
