[Amended 12-26-1995 by Ord. No. 12-1995]
The following tax is hereby imposed for the
general Borough purposes for each calendar year without annual reenactment:
A. Five dollars per person on each inhabitant or resident
of the Borough of Kutztown who is 18 years of age or over on January
1 of the calendar year for which the tax is imposed.
The per capita tax levied and assessed by the
within Article shall be in addition to all other taxes levied and
assessed by the Borough of Kutztown.
Said per capita tax shall be collected and the
payment thereof enforced by the duly elected or appointed Tax Collector
of the Borough of Kutztown in the same manner and at the same time
as other Borough taxes are collected, as provided by the Local Tax
Collection Law of 1945, as amended and supplemented.
The expenses of collection and compensation
of the Tax Collector for the collection of said per capita tax shall
be the same as fixed from time to time by the Borough Council of the
Borough of Kutztown for the collection of Borough taxes.
The Tax Collector shall demand, receive and
collect the per capita tax provided for herein from all residents
and individuals liable for the payment of the same and in so doing
shall have all of the powers conferred upon him by the Act of General
Assembly of Pennsylvania, No. 511, approved December 31, 1965, known
as the "Local Tax Enabling Act," as amended and supplemented. The Tax Collector shall allow discounts from and add penalties
to the amount of tax owing and shall remit such taxes and penalties
to the Borough Treasurer by separate statement at the same time as
other taxes are remitted to the Borough, as provided by the Local
Tax Collection Law of 1945, as amended and supplemented.
[Added 12-26-1995 by Ord. No. 12-1995]
Any person who shall be convicted of violating
or failing to carry out any provision of this article or of failing
or refusing to make returns or pay over any tax levied by this article
shall be sentenced to pay a fine of not less than $50 nor more than
$600 for each offense, together with costs of prosecution thereof,
and, in default of payment thereof, may be imprisoned for a period
not to exceed 30 days.