[Ord. 50-1970, 2/2/1970, § 1; as amended by Ord.
91-O-11, 7/22/1991]
On or after the beginning of the first day of January of each
calendar year, each human being residing within or inhabiting the
governmental boundaries of Newtown Township who has attained the age
of 21 years shall pay a per capita tax at the rate of $5 per annum
which tax shall be in addition to all other taxes levied and assessed
by the said Township pursuant to any of the laws of the Commonwealth
of Pennsylvania. For the purposes of this Part 1, any human being
over the age of 21 years shall be presumed to be a resident of Newtown
Township if he or she resides within or inhabits the governmental
boundaries of Newtown Township for an aggregate time in excess of
30 calendar days, severally or successively, during any part of the
calendar year.
[Ord. 50-1970, 2/2/1970, § 2]
The tax imposed by this Part 1 shall be collected by the duly
elected or appointed tax collector of the Township of Newtown in the
same manner and at the same time as the Township real estate taxes
are collected.
[Ord. 50-1970, 2/2/1970, § 3]
The tax collector shall give notice to the taxpayers, shall
have the power to collect such taxes, shall remit such taxes to the
Township Treasurer by separate statement at the same time as real
estate taxes are remitted to the Township, shall allow discounts as
are now or hereafter allowed in the collection of real estate taxes,
shall add penalties, and shall generally be subject to all the duties
and shall have all the rights and authority as may be conferred upon
the tax collector by law, and it is hereby declared to be the intent
of the Township, in enacting this Part 1, to confer upon the tax collector,
in the collection of this per capita tax, all the power, together
with all the duties and obligations as are provided for in the "Local
Tax Enabling Act," as now or hereafter amended and supplemented, and
as otherwise authorized or imposed by law or the provisions of this
Part 1, or as are necessary and incidental to his duties.
[Ord. 50-1970, 2/2/1970, § 4]
It shall be the duty of the tax collector to collect and receive
the fees, taxes, interest, fines and penalties imposed under this
Part 1. It shall also be the duty to keep a record showing the amount
received by him from each person paying the tax and date of such receipt.
[Ord. 50-1970, 2/2/1970, § 5]
The tax collector shall give bond secured and conditioned for
the faithful performance of his duty and for the collection and payment
of such taxes in the same form and manner as for the Township real
estate taxes.
[Ord. 50-1970, 2/2/1970, § 6]
The entry of the per capita tax in the tax duplicate and the
issuance of such duplicate to the tax collector shall constitute his
warrant for the collection of the per capita tax hereby levied and
assessed.
[Ord. 50-1970, 2/2/1970, § 7]
The expenses of collection and compensation of the tax collector
shall be paid and allowed in the same manner as Township real estate
taxes, which compensation shall be the same as shall be fixed from
time to time for the collection of Township real estate taxes.
[Ord. 50-1970, 2/2/1970, § 8]
The tax collector shall give notice to the taxpayers of the
amount of the per capita tax due under this Part 1 at the same time
and in the same manner as other Township real estate taxes.
[Ord. 50-1970, 2/2/1970, § 9]
Failure to receive notice of the per capita tax herein imposed
shall not relieve any taxpayer from the payment of the said tax and
such taxpayer shall be charged with his taxes as though he had received
notice.
[Ord. 50-1970, 2/2/1970, § 10; as amended by Ord.
91-O-11, 7/22/1991]
If, for any reason, the tax is not paid when due, interest at
the rate of 1.5% per month in the amount of said tax due during which
the tax due remains unpaid, shall be added to the tax due and collected
together with the said tax due. Where suit is brought for the recovery
of any such tax, the person shall be liable for, and in addition to
the tax assessed against such person, the cost of such collection
and the interest herein imposed. If any person shall neglect or refuse
to make payment as herein required within the calendar year, a penalty
in the amount of 10% of the tax due, in addition to said interest,
shall be added by the tax collector and collected.
[Ord. 50-1970, 2/2/1970, § 11; as amended by Ord.
91-O-11, 7/22/1991; and by Ord. 97-O-22, 12/3/1997]
1.
Enforcement Notice.
A.
If it appears to the Township that a violation of this Part has occurred,
the Township shall initiate enforcement proceedings by sending an
enforcement notice as provided in this Section.
B.
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel and to any other person requested in
writing by the owner of record.
C.
An enforcement notice shall state at least the following:
(1)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(2)
The location of the violation and, if applicable, the property
in violation.
(3)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this Part.
(4)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(5)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(6)
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
2.
Enforcement Remedies.
A.
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this Part, or who
shall willfully fail, neglect or refuse to comply with any of the
terms or provisions of this Part, shall, upon being found liable therefor
in a civil enforcement proceeding commenced by the Township, pay a
judgment of not more than $600 plus all court costs, including reasonable
attorney fees incurred by the Township as a result thereof. No judgment
shall commence or be imposed, levied or payable until the date of
the determination of a violation by a district justice. 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 that a violation continues or each Section of this Part which
shall be found to have been violated shall constitute a separate violation.
B.
Nothing contained in this section shall be construed or interpreted
to grant any person or entity other than the Township the right to
commence any action for enforcement pursuant to this section.
C.
District justices shall have initial jurisdiction over proceedings
brought under this section.
D.
Such judgment shall be in addition to any other penalty imposed by
any other Section of this Part; provided, however, that if any taxable
within the provisions of this Part shall offer evidence or testimony
or voluntarily submit to examination in any proceeding instituted
by the Township for the recovery of any taxes or interest due or alleged
to be due to the Township under this Part, and there is a bona fide
controversy as to the applicability of the tax to such individual,
no process, civil or criminal, for the recovery of any fines or penalties
imposed by § 111 may thereafter issue against the person
so testifying or offering such evidence or testimony on account of
any violation of the provisions of § 111 which such evidence
or testimony may disclose.
[Ord. 50-1970, 2/2/1970, § 12]
All taxes, costs, interest and penalties due and unpaid under
this Part 1 shall be recoverable by the Township Solicitor as other
debts due to the Township are now by law recoverable.
[Ord. 50-1970, 2/2/1970, § 13]
All taxes, interest and penalties collected or received under
the provisions of this Part 1 shall be paid into the Treasury of the
Township of Newtown for the use and benefit of the said Township.
[Ord. 50-1970, 2/2/1970, § 14; as amended by Ord.
91-O-11, 7/22/1991]
This Part 1 shall go into effect five days after its enactment.
The tax levied hereunder shall be imposed for the balance of the calendar
year 1970, and for each and every year thereafter, beginning on the
first of January until changed by subsequent amendment or repeal of
this Part 1.
