[Adopted 9-13-1978 as Ch. XXIV, Part 2, of the 1978 Code]
Unless otherwise expressly stated, the following
terms shall have, for the purposes of this article, the meanings herein
indicated:
Any person who has attained the age of 18 years and who shall
be domiciled and have residence within the district of Conewago Township,
Adams County, Pennsylvania.
The duly qualified and acting Assessor of Conewago Township,
Adams County, Pennsylvania.
The Board of Supervisors of Conewago Township, Adams County,
Pennsylvania.
The duly qualified and acting Tax Collector of Conewago Township,
Adams County, Pennsylvania.
A tax of $5 per capita is hereby imposed, levied
and assessed for the general revenue purposes for the Board aforesaid
upon each and every adult resident of Conewago Township, Adams County,
Pennsylvania, for this calendar year and every calendar year thereafter.
The Assessor shall list in his official record
as such the name of every adult resident, and per capita tax of $5
for the purposes set forth in this article shall be assessed, levied
and charged against each of such adult residents.
The Tax Collector shall by official notice given
as prescribed by existing law notify adult residents of the per capita
tax of $5 herein imposed for the calendar year; further advising that
said adult resident shall pay said per capita tax to the Tax Collector
on or before August 1.
The tax imposed by this article may be collected
from persons owing such taxes or liable for such taxes by any of the
methods and remedies as provided by law for the collection of this
tax, together with all penalties and costs.
[Amended 12-20-1999 by Ord. No. 1999-Q]
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 attorney's fees, incurred by the Township in
the enforcement of this article. Each day a violation exists shall
constitute a separate offense. Further, the appropriate officers or
agents of the Township are hereby authorized to enforce compliance
by filing an action in equity in lieu of a civil action filed before
a Magisterial District Judge.
