[Adopted 12-12-2023 by Ord. No. 4-2023]
The Council of Pennsburg does hereby ordain, pursuant to the authority given to it by the Legislator of the Commonwealth of Pennsylvania, an annual tax for the purpose of obtaining funds for appropriations and/ or contracts with a volunteer fire company servicing the Borough and for ambulance services serving the Borough. When effective, said tax shall be for the calendar year 2024 and shall automatically continue in future years.
The Tax Collector shall be the duly elected, appointed, designated, or established Tax Collector for the Borough of Pennsburg, Montgomery County, Pennsylvania.
The tax rate for calendar year 2024 and future years, unless amended by resolution of the Board, shall be in the amount of .75 mils imposable on each and every property within the Borough as said properties are assessed by the Montgomery County Tax Assessment Office for purposes of fire protection.
The tax rate for calendar year 2024 and future years, unless amended by resolution of the Board, shall be in the amount of .25 mils imposable on each and every property within the Borough as said properties are assessed by the Montgomery County Tax Assessment Office for ambulance services.
The tax year is defined as the period from January 1 through December 31 in any year; a calendar year.
The Borough shall give notice of tax liability to all persons who own real estate against which this tax is levied at the same time and in the same manner as notice of tax liability is given with respect to real estate taxation for general Borough purposes.
The tax shall be collected by the Tax Collector in the same manner and at the same time or times as the tax levied against real estate for general Borough purposes. The Tax Collector shall keep an accurate account of all taxes collected by authority of this article and shall mark the same paid. The Tax Collector shall transmit said taxes so collected to the Treasurer of the Borough by separate statement.
A. 
Any person required to pay this tax shall be entitled to a discount of 2% for the amount of such tax upon making payment of the whole amount due between March 1 and April 30 of the tax year when such tax payment is due. All such persons who shall fail to make payment of said tax charged by June 20 for the tax year when such tax payment is due shall be charged a penalty of 10%, which penalty shall be added to the tax amount due by the Tax Collector and shall be collected by the Tax Collector.
B. 
In the event that any tax due under this article remains due and unpaid 60 days after the penalty date established, the Tax Collector may sue for the recovery of such tax due and unpaid under this article, together with any penalty and interest thereon. Where suit is brought for recovery of this tax, the person or entity liable therefor shall, in addition to the tax, interest, and penalties, be responsible and liable for all costs of collection and prosecution.
If any section, paragraph, subsection, clause, or provision of this article shall be declared invalid or unconstitutional by a court of competent jurisdiction, such decision shall not affect the validity of this article as a whole or any part thereof other than that portion specifically declared invalid.