Tax shall be collected by the duly elected or appointed Tax
Collector for the Township of Marlborough in the same manner and at
the same time or times as other Township taxes other than the earned
income tax are collected.
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Township district taxes.
The entry of said per capita tax in the tax duplicate and issuance
of said duplicate to the Tax Collector for the Township of Marlborough
shall constitute his warrant for the collection of said per capita
tax hereby levied and assessed.
The Tax Collector for the Township of Marlborough shall give
notice to the taxpayers at the same time and in the same manner as
provided by the Local Tax Collection Law of 1945, as amended and supplemented.
In case the Tax Collector or a Deputy shall, at any time, find
within the Township of Marlborough any resident or inhabitant above
the age of 21 years whose name does not appear upon the tax duplicate,
he shall report the name of such person forthwith to the Assessor
of the Township of Marlborough, who shall thereupon certify the same
unto the Board of Township Supervisors, who shall promptly certify
the same to the Tax Collector reporting said 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 Township of Marlborough
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 Collection Law
of 1945, as amended and supplemented.
Each 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 when
such payment was made. The Tax Collector shall remit said taxes to
the Secretary of the Board of Township Supervisors by a separate statement
at the same time as other taxes are remitted to the Township of Marlborough.
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 5%, which penalty shall be added to the taxes
by the Tax Collector and be collected by him.
Any person who violates or permits a violation of this article
shall, upon being found liable therefor in a civil enforcement proceeding
commenced by the Township before a Magisterial District Judge, pay
a fine of not more than $600, plus all court costs, including reasonable
attorneys' fees, incurred by the Township in the enforcement of this
article. No judgment shall be imposed until the date of the determination
of the violation by the Magisterial District Judge. If the defendant
neither pays nor timely appeals the judgment, the Township may enforce
the judgment pursuant to the applicable Rules of Civil Procedure.
Each day a violation exists shall constitute a separate offense. Further,
the appropriate officers or agents of the Township are hereby authorized
to seek equitable relief, including injunction, to enforce compliance
herewith.