[Amended 3-19-1972 by Ord. No. 72-1]
A. 
Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meaning herein indicated:
PERSON
Any natural person.
RESIDENT
Any person domiciled in the Township.
TAX COLLECTOR
Refers to the person elected or designated by the Township to collect or receive the taxes imposed by this article.
TAXPAYER
Any person required hereunder to pay a per capita tax.
TOWNSHIP
Lower Frederick Township.
B. 
The singular shall include the plural, and masculine, the feminine and the neuter.
[Amended 9-5-1993 by Ord. No. 73-2]
A per capita tax of $10 per annum is hereby levied and assessed upon each resident or inhabitant of the Township who shall have attained the age of 18 years on or about July 1, 1973, the first day of the fiscal year for which the tax is levied, and to be continued annually thereafter upon those attaining the age of 18 years on or before July 1 of the year of continuation, which tax shall be in addition to all other taxes levied and assessed by the Township pursuant to any Act of the Commonwealth of Pennsylvania.
Said tax shall be collected by the duly elected or appointed Tax Collector of the Township in the same manner and at the same time as other taxes are collected as provided by the Local Tax Collection Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
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.
The expenses of collection and compensation to the Tax Collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945, as amended and supplemented, which compensation shall be the same as shall be fixed from time to time for the collection of other taxes of the Township.
The Tax Collector shall give notice to the taxpayers of the amount of per capita tax due under this article at the same time and in the same manner as provided by law.
In case the Tax Collector or any deputy tax collector shall at any time find within the Township any resident or inhabitant above the age of 18 years whose name does not appear upon the tax duplicate, he shall report the name of such person forthwith to the Assessor, who shall thereupon certify the same unto the Township and the Tax Collector, whereupon the Tax Collector shall add the name and assessment of this per capita tax against such person to the duplicate of the Township and proceed to collect the same.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
It is the intent of this article and there is hereby conferred upon the Tax Collector all power together with all the duties and obligations to the same extent and as fully provided for in the Local Tax Collection Law of 1945, as amended and supplemented. In addition to said powers and not in limitation thereof, the Tax Collector shall have the following powers:
A. 
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 provided therefor by the Local Tax Collection Law.
B. 
The Tax Collector may sue in the name of the Township for the recovery of taxes due and unpaid under this article.
C. 
The Tax Collector shall have power in case of the neglect or refusal of any person to make payment of the amount of said per capita tax, after two months from the date of the tax notice, to levy the amount of such tax, any penalty due thereon and costs, not exceeding costs and charges allowed constables for similar services by distress and sale of the goods and chattels of such delinquent, wherever situate or found, upon giving at least 10 days' public notice of such sale by posting written notice or printed notices and by one advertisement in a newspaper of general circulation published in the county. No failure to demand or collect said tax by distress and sale of goods and chattels shall invalidate any return made or lien filed for nonpayment of the tax of any tax sale for the collection of taxes.
D. 
The Tax Collector shall demand, receive and collect from all corporations, associations, companies, firms, or individuals employing persons owing delinquent per capita tax or whose spouse owes delinquent per capita tax or having in possession unpaid commissions or earnings belonging to any persons or persons owing delinquent per capita tax or whose spouse owes delinquent per capita tax upon the presentation of a written notice and demand under oath of affirmation containing the name of the taxable person or the spouse thereof and the amount of tax due. Upon the presentation of such written notice and demand, it shall be the duty of any such corporation, 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 form any unpaid commissions or earnings of any such taxable person 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 delinquent per capita tax and costs shown upon the written notice or demand and to pay the same to the Tax Collector within 60 days after such notice shall have been given. Such corporation, association, firm or individual shall be entitled to deduct from the monies collected, from each employee, the costs incurred from the extra bookkeeping necessary to record such transactions, not exceeding 2% of the amount of money so collected and paid over to the Tax Collector. Upon the failure of any such corporation, association, company, firm or individual to deduct the amount of such taxes or to pay the same over to the Tax Collector, less the cost of bookkeeping involved in such transaction, as herein provided, within the time hereby required, such corporation, association, company, firm or individual shall forfeit and pay the amount of such tax for each such taxable person whose taxes are not withheld and paid over, together with a penalty of 10% added thereto, to be recovered by an action of assumpsit in a suit to be instituted by the Tax Collector, in the name of the Township, or by the proper authorization of the Township, as debts of like amount are now by law recoverable, except that such person shall not have the benefit of any stay of execution or exemption law.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
E. 
Upon presentation of a written notice and demand under oath or affirmation to the State Treasurer or any other fiscal officer of the state or its boards, authorities, agencies or commissions, it shall be the duty of the treasurer or officer to deduct from the wages then owing, or that shall within 60 days thereafter become due to any employee, a sum sufficient to pay the amount of the delinquent per capita tax and costs shown on the written notice. The same shall be paid to the Tax Collector of the Township within 60 days after such notices shall have been paid.
The 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 person and on the date on which payment was made. The Tax Collector shall remit said taxes to the Township by separate statement at the same time as other taxes are remitted.
All taxpayers subject to the payment of 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.
The tax levied and imposed in this article shall be effective on the first day of July 1972, for the fiscal year, and shall continue in force on a fiscal-year basis thereafter without annual reenactment.