[Adopted 3-25-1968 by Ord. No. 77]
[Amended last 12-17-2001 by Res. No. 1094]
A per capita tax of $10 for general Township
purposes is hereby levied and assessed under the authority of the
Local Tax Enabling Act of December 31, 1965, P.L. 1257, as amended,[1] upon each resident or inhabitant of the Township of Lower
Makefield over the age of 18 years, which tax shall be in addition
to all other taxes levied and assessed by said Township pursuant to
any other laws of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
Such tax shall be collected by the duly elected
or appointed Tax Collector of the Township of Lower Makefield in the
same manner and at the same time as other Township taxes are collected,
as provided by law.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such taxes as provided
by law for other Township taxes.
The entry of the per capita tax in the tax duplicate
and the issuance of such duplicate shall constitute the Tax Collector's
warrant for the collection of the per capita tax hereby levied and
assessed.
The expense of collection compensation shall
be paid and allowed as provided by law which compensation shall be
the same as shall be fixed from time to time for the collection of
other Township taxes.
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 the Local Tax Collection
Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
In case the Tax Collector shall at any time
find within the Township any resident or inhabitant above the age
of 21 years, whose name does not appear upon the tax duplicate, he
shall report the name of the person to the assessor who made the assessment
used by the Township, who shall certify said name to the Township
who shall certify such name promptly to the Tax Collector as provided
by the Local Tax Collection Law, who shall add such name and assessment
of this per capita tax to the duplicate.
[Amended 10-21-1996 by Ord. No. 305]
The Tax Collector shall give notice to the taxpayer,
shall have the power to collect said taxes by distress, shall have
power and authority to demand and receive said tax from the employer
of any person owing any per capita tax, or whose spouse owes any per
capita tax, shall remit such taxes to the Township Treasurer by separate
statement at the same time as other taxes are remitted to the Township,
shall allow discounts and add penalties, shall generally be subject
to all the duties and shall have all the rights and authority conferred
upon him 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.
