[Adopted 11-1-1965 as Ch. XIX, Part 1, of the 1965 Code]
[Amended 1-2-1973 by Ord. No. 481; 10-5-1998 by Ord. No. 765]
Each resident or inhabitant over 18 years of age in the Township of Butler shall annually pay for the use of the Township of Butler per capita tax of $5.
[Amended 1-2-1973 by Ord. No. 481]
The duly elected Assessor of the Township of Butler shall annually prepare a list of residents or inhabitants of the Township of Butler over 18 years of age, and return the same with the other taxable property as provided by law. Such list of residents or inhabitants shall be included and certified in the list of taxable property to be certified to the Board of Township Commissioners of Butler Township.
The assessment, collections, notices, exonerations, reports of omitted names, liability of husband for wife's tax, collection from employer, collector, penalty for refusal or failure to pay the tax and compensation of the collector shall all be as provided in the Local Tax Collection Law of 1945, May 25 (P.L. 1050), as amended.[1] It is the intent and purpose of this article that the collection and enforcement of this tax shall be subject to and controlled by all of the provisions of the aforesaid Local Tax Collection Law as are other taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[Amended 10-5-1998 by Ord. No. 765]
This tax is levied for general revenue purposes under the authority of the Local Tax Enabling Act, 53 P.S. § 6901 et seq.,[1] as amended, and is necessary to raise funds to meet the increased cost of municipal operations in Butler County.[2]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008, sections of the Local Tax Enabling Act formerly codified in 53 P.S. § 6901 et seq. have been revised and renumbered. See now 53 P.S. § 6924.101 et seq.
[2]
Editor's Note: Original Sec. 5, Restrictions on aggregate amount of taxes imposed, Sec. 6, Reduction of tax rate under certain conditions, and Sec. 7, Deposit of moneys collected in excess of limitation, which immediately followed this section, were repealed 10-5-1998 by Ord. No. 765.
[Added 9-7-1971 by Ord. No. 458; amended 3-17-1975 by Ord. No. 506; 12-29-1980 by Ord. No. 586; 3-4-1985 by Ord. No. 632; 3-8-1993 by Ord. No. 726; repealed 5-2-1994 by Ord. No. 734; added 5-22-1995 by Res. No. 95-09; 10-5-1998 by Ord. No. 765]
A. 
The Butler Township Board of Commissioners does hereby exempt any person whose total income from all sources is less than $10,000 per annum from its per capita tax or any portion thereof, provided that any such person falls into any of the following categories:
(1) 
Persons having reached the age of 65 years of age on or before January 1 of the taxable year.
(2) 
Persons with mental disabilities.
(3) 
Persons living in nursing homes.
(4) 
Persons physically handicapped and unable to work for a majority of the preceding calendar year.
(5) 
Persons on active military service.
(6) 
Widows and widowers over 50 years of age.
(7) 
All full-time students.
B. 
Any person desiring exemption from paying the tax shall complete an exoneration application, subject to penalties of 18 Pa.C.S.A. § 4904, relating to unsworn falsification to authorities, to qualify for the exemption and shall file the application with the Butler Township Manager on or before February 15 of the year following the year for which exoneration is desired.
C. 
Any full-time student requesting an exemption must file the proper form with the Township Manager on or before June 30 of the current tax year, and complete a student verification of enrollment, subject to penalties of 18 Pa.C.S.A. § 4904, relating to unsworn falsification to authorities.
D. 
The Butler Township Manager shall make the final determination of a person's eligibility for exoneration. Any person aggrieved by the decision of the Manager shall have the right to appeal the decision in accordance with the law. Butler Township will formulate any rules and regulations necessary to determine whether a person satisfactorily qualifies for the exemption.
[Added 10-5-1998 by Ord. No. 765]
Any person, firm or corporation violating any of the provisions of this article, upon conviction thereof, shall be subject to a fine of not less than $100 nor more than $600 and costs of prosecution, and, in default of payment of such fine and costs, shall be subject to imprisonment in the county jail for not more than 30 days.