[Adopted 5-9-1960 by Ord. No. 260]
[Amended 12-18-2014 by Ord. No. 713]
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 Palmerton over 18 years of age, which tax shall
be in addition to all other taxes levied and assessed by the Borough
of Palmerton pursuant to any other law of the Commonwealth of Pennsylvania.
Any person whose total earned income or net profits from all sources
within the Borough is less than $12,000 for any calendar year in which
the tax is levied is exempt from the payment of the tax for that calendar
year.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Said tax shall be collected by the duly elected
or appointed Tax Collector of Borough taxes for the Borough of Palmerton
in the same manner and at the same time or times as other Borough
taxes are collected. The per capita tax is authorized by the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq.
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 53 P.S.
§ 6924.101 et seq., as amended and supplemented, which compensation
shall be the same as fixed from time to time by the Borough of Palmerton
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 53 P.S. § 6924.101
et seq., as amended.
[Amended 12-18-2014 by Ord. No. 713]
In case the Tax Collector or a Deputy Tax Collector
shall at any time find within the Borough of Palmerton any resident
or inhabitant above the age of 18 years whose name does not appear
on the tax duplicate, he/she shall report the name of such person
forthwith to the Assessor, who shall thereupon certify same unto the
Borough of Palmerton, which 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 Borough of Palmerton and proceed to
collect 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 53 P.S. § 6924.101
et seq., as amended.
[Amended 2-19-1980 by Ord. No. 404]
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 spouse owes per
capita taxes, or if in possession of unpaid commissions or earnings
belonging to any person owing per capita taxes or whose spouse owes
per capita taxes, upon the presentation of written notice and demand
containing the name of the taxable, or spouse 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 Palmerton 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 moneys 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 Palmerton.
The Tax Collector shall keep a correct account
of all per capita taxes collected by authority of this article. He/she
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 Palmerton by a separate
statement at the same time as other taxes are remitted to the Borough
of Palmerton.[1]
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 53 P.S. § 6924.101 et seq., as amended.
