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Township of Allegheny, PA
Westmoreland County
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[Adopted 11-16-1972 by Ord. No. 3-1973 (§§ 2.51 to 2.59 of the 1986 Code)]
[Amended 1-10-2005 by Ord. No. 2-2005]
A per capita or personal tax is hereby imposed for general revenue purposes at the rate of $5 per annum on each resident or inhabitant of the Township of Allegheny over 18 years of age. Every person against whose spouse this per capita tax is levied shall be liable for the payment of such tax.
The Township Tax Collector, or any other person designated by the Board of Supervisors of Allegheny Township, is hereby designated receiver of the taxes imposed by this article. He shall collect and receive all such taxes, shall furnish a receipt for their payment and shall keep a record showing the amount received by him from each taxpayer under this article and the date of each receipt. The Township Supervisors are empowered to prescribe rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article. Such rules and regulations shall be inscribed by the Township Supervisors in a book kept for that purpose and open to the inspection of the public.
All taxes levied under this article, together with all penalties, shall be recoverable by the Collector in the manner authorized by the laws of the Commonwealth of Pennsylvania.
Any person convicted before any District Justice of violating or failing to carry out any of the provisions of this article; or of failing, neglecting or refusing to pay any taxes or penalties; or of attempting to do anything whatsoever to avoid payment of the whole or any part of the tax imposed under this article, shall, upon conviction in a summary proceeding brought before a District Justice under the Pennsylvania Rules of Criminal Procedure, be guilty of a summary offense and shall be punishable by a fine of not more than $1,000, plus costs of prosecution. In default of payment thereof, the defendant may be sentenced to imprisonment for a term not exceeding 90 days. Each day or portion thereof that such violation continues or is permitted to continue shall constitute a separate offense, and each section of this article that is violated shall also constitute a separate offense. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article. [1]
Editor's Note: Original § 2.55, Purpose of tax, and § 2.56, Estimated revenue, which specifically applied to the year 1973 and which immediately followed this section, were deleted 1-10-2005 by Ord. No. 2-2005.
This article continues the same tax heretofore levied at the same rate.
The tax herein levied and imposed shall continue in force on a calendar-year basis without annual reenactment until such time as the Board of Supervisors of the Township of Allegheny shall change the rate of tax or, by appropriate ordinance, repeal such tax.
[Added 1-10-2005 by Ord. No. 2-2005]