[Adopted 11-12-1962 by Ord. No. 142; amended in its entirety 3-21-1983 by Ord. No.
83-2 (Ch. 24, Part 2, of the 1983 Code of Ordinances)]
[Amended 12-18-2008 by Ord. No. 2008-08]
A per capita tax of $10 per annum be, and the same is hereby
levied and assessed upon each resident or inhabitant of the Borough
of Walnutport 18 years of age or older, which tax shall be in addition
to all other taxes levied and assessed by the Borough of Walnutport
pursuant to any other laws of the Commonwealth of Pennsylvania.
Said tax shall be collected by the duly appointed Tax Collector
of Borough taxes for the Borough of Walnutport in the same manner
and at the same time or times as other Borough taxes are collected,
as provided by the Local Tax Enabling Act of 1965, P.L. 1257, No.
511, December 31, 1965, 53 P.S. §§ 6901-6924 (1982)
as hereafter amended, supplemented, modified or reenacted by the General
Assembly of Pennsylvania.
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Borough taxes.
The entry of said per capita tax in the tax duplicate and issuance
of said duplicate to the Tax Collector shall constitute his warrant
for the collection of said per capita tax hereby levied and assessed.
The expenses of collection and compensation of the Tax Collector
shall be paid and allowed as provided in the Local Tax Enabling Act
of 1965, P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901-6924
(1982) as hereafter amended, supplemented, modified or reenacted by
the General Assembly of Pennsylvania, which compensation shall be
the same as fixed from time to time by the Borough of Walnutport for
the collection of other Borough taxes.
The Tax Collector shall give notice to the taxpayers at the
same time and in the same manner as provided by the Local Tax Enabling
Act of 1965, as amended and supplemented.
In case the Tax Collector or a deputy Tax Collector shall at
any time find within the Borough of Walnutport any resident or inhabitant
above the age of 18 years, whose name does not appear upon the tax
duplicate, he shall report the name of such person forthwith to the
Assessor, who shall thereupon certify the same to the Borough, which
shall promptly certify the same to the Tax Collector reporting such
name, whereupon the Tax Collector shall add the name and the assessment
of this per capita tax against such person to the duplicate of the
Borough and proceed to collect the same.
The Tax Collector shall be and is hereby empowered with the
authority to collect said tax by distress and sell all goods and chattels
of the taxpayer, as provided therefor by the Local Tax Enabling Act
of 1965, as amended and supplemented.
There is hereby conferred upon the Tax Collector the power and
authority to demand, receive and collect from all corporations, political
subdivisions, associations, companies, firms or individuals, employing
persons owing per capita taxes, or whose wife owes per capita taxes,
or if in possession of unpaid commissions or earnings belonging to
any person owing per capita taxes or whose wife owes per capita taxes,
upon the presentation of written notice and demand containing the
name of the taxable, or husband thereof, and the amount of tax due.
Upon the presentation of such written notice and demand, it shall
be the duty of such corporation, political subdivision, association,
company, firm or individual to deduct from the wages, commissions
or earnings of such individual employees then owing or that shall
within 60 days thereafter become due, or from any unpaid commissions
or earnings of any taxable in its or his possession, or that shall
within 60 days thereafter come into its or his possession, a sum sufficient
to pay the respective amount of the per capita taxes and costs shown
upon the written notice or demand, and to pay the same to the Tax
Collector of the Borough of Walnutport within 60 days after such notice
shall have been given. The employer shall be entitled to deduct not
more than 2% for his expenses for such monies paid over to the Tax
Collector. Upon the failure of such employer to make such deduction
when properly notified as herein provided, such employer shall forfeit
and pay the amount of such tax for each such taxable whose taxes are
not withheld and paid over to the Tax Collector as herein provided,
which amount may be recovered by an action of assumpsit in a suit
to be instituted by the Tax Collector on behalf of the Borough of
Walnutport.
The Tax Collector shall keep a correct account of all per capita
taxes collected by authority of this article. He shall mark the same
paid on each duplicate at the name of each taxable, and the date on
which payment was made. The Tax Collector shall remit said taxes to
the Treasurer of the Borough of Walnutport by a separate statement
at the same time as other taxes are remitted to the Borough of Walnutport.
[Amended 5-8-2003 by Ord. No. 2003-02; 7-7-2016 by Ord. No. 2016-05]
Any individual who meets any of the below criteria shall be
exempt from the payment of the per capita tax:
A.
Any individual who derives income of less than $5,000 per year from
his occupation shall be entitled to a refund of tax paid by him or
withheld from him by his employer, and may file a claim for a refund
on such form as may be prescribed by Borough Council.
B.
Any person who has served in any war or armed conflict in which the
United States was engaged and is honorably discharged or released
under honorable circumstances from active service if, as a result
of military service, the person is blind, paraplegic or a double or
quadruple amputee or has a service-connected disability declared by
the United States Department of Veterans Affairs or its successor
to be a total 100% permanent disability.
C.
Any person who serves as a member of a reserve component of the armed
forces and is called to active duty at any time during the taxable
year. For purposes of this section, "reserve component of the armed
services" shall mean the United States Army Reserve, United States
Navy Reserve, United States Marine Corps Forces Reserve, United States
Coast Guard Reserve, United States Air Force Reserve, the Pennsylvania
Army National Guard or the Pennsylvania Air National Guard.
All taxpayers subject to the payment of the per capita taxes
herein levied and assessed shall be entitled to a discount of 2% of
the amount of such tax upon making payment of the whole amount thereof
within two months after the date of the tax notice. All taxpayers
who fail to make payment of any such taxes charged against them for
a period of four months after the date of the tax notice shall be
charged a penalty of 10%, plus recoverable cost of collection, which
penalty shall be added to the taxes by the Tax Collector and be collected
by him.
It is the intent of this article and there is hereby conferred
upon the Tax Collector all the powers, together with all the duties
and obligations to the same extent and as fully as provided for in
the Local Tax Enabling Act of 1965, as amended and supplemented.
