[Adopted 2-5-1992]
This article shall be known as the "Middlesex
Township Per Capita Tax Ordinance No. 29 of 1992."
This article is enacted pursuant to the authority
of the Local Tax Enabling Act, Act of 1965, P.L. 1257, as amended,
53 P.S. § 6901 et seq.
A per capita tax of $5 is hereby levied and
assessed upon each resident of the Township of Middlesex over the
age of 18 years and under the age of 62 years.
Unless otherwise stated, the following words
or terms shall have the meanings stated:
Any person domiciled within the Township of Middlesex, Butler
County, Pennsylvania.
Any natural person.
Any person residing in the Township of Middlesex, Butler
County, Pennsylvania, on the first day of the tax year.
The person or persons designated by the Middlesex Township
Board of Supervisors to collect or receive the current, prior and/or
delinquent taxes imposed by this article.
Includes any person required to pay a per capita tax.
The taxing year under this article shall be
from the first day of January to the 31st day of December of each
calendar year.
A person shall be deemed liable to pay the tax
if his 18th birthday occurs prior to the first day of the taxing year.
A person shall be deemed to be exempt from the tax if his 62nd birthday
occurs before the first day of the taxing year.
A.
Any person whose total income from all sources is
less than the maximum amount of the exemption permitted by Section
2 of the Local Tax Enabling Act, 1965, December 31, P.L. 1257, as
amended, 53 P.S. § 6902, shall be exempted from the duty
to pay the tax established by this article. The Tax Collector shall
establish forms and procedures for the submission of applications
for exemption as provided by Act No. 309 of 1974.
B.
The Tax Collector shall make the determination of
exemption as provided by Act No. 309, Section 202.
D.
The Tax Collector shall report to the Board of Supervisors
the names and addresses of the persons exempt from the tax annually.
The Tax Collector may be exonerated from collecting
taxes from:
A.
Persons who are exempt from payment of the tax by
reason of age or income as defined in this article.
B.
Persons for whom the payment of the tax is a hardship
by reason of physical disability where medical evidence of incapacitation
is provided; persons mentally retarded or persons living in a nursing
home.
C.
Persons on active military duty.
D.
Persons who have paid a per capita tax to another
municipality other than a school district where proof of payment is
provided by said person.
E.
Mistakes, death and removals, provided that all provisions
of law have been complied with by the Tax Collector.
F.
Persons age 18, 19 or 20, provided they provide verification
they are full-time students.
All taxpayers subject to the payment of the
tax under this article shall be entitled to a discount of 2% on 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 shall fail to make payment of any such taxes imposed against them
for four months after the date of the notice shall be charged a penalty
of 10%, which penalty shall be added to the taxes by the Tax Collector
and collected by the Tax Collector. The Tax Collector shall furnish
a receipt to every person paying said tax.
All taxes levied under this article shall be
collected by the Tax Collector in the manner authorized by the Local
Tax Enabling Act, Act of 1965, December 31, P.L. 1257, as it is now
or may hereafter be amended, 53 P.S. § 6901 et seq.; and
the Local Tax Collection Law, Act of 1945, May 25, P.L. 1050, as it
is now or may hereafter be amended, § 72 P.S. 5511.1 et
seq.
Any person failing to carry out any provision
of this article, or failing, neglecting or refusing to any tax or
penalties, shall be liable to the following penalties:
A.
Interest. Interest shall accrue at the rate of 6%
per annum upon per capita taxes which remain due and unpaid, computed
from the date on the tax notice as the due date for payment without
penalty.
B.
Penalty. A penalty of 10% shall be imposed upon per
capita taxes which remain due and unpaid, computed from the date stated
in the tax notice for the assessment of penalty.
C.
Costs of collection. Any person failing to pay the
tax due shall be liable for all costs of collection.
In addition to any other penalty provided for
in this article, any person failing to carry out any provisions of
this article, or failing, neglecting or refusing to pay any tax or
penalties imposed herein within a period of one year after the due
date of the tax as stated in the tax notice, shall, upon being found
liable therefor in a civil enforcement proceeding commenced by the
Township before a District Justice, 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. No judgment shall
be imposed until the date of the determination of the violation by
the District Justice. If the defendant neither pays nor timely appeals
the judgment, the Township may enforce the judgment pursuant to the
applicable Rules of Civil Procedure. Each day a violation exists shall
constitute a separate offense. Further, the appropriate officers or
agents of the Township are hereby authorized to seek equitable relief,
including injunction, to enforce compliance herewith. The failure
of anyone required to file a return to receive or procure a return
form shall not excuse him from making a return or from paying the
tax.
The tax imposed herein shall continue in force
on a calendar- or fiscal-year basis, as the case may be, without annual
reenactment unless the rate of tax is subsequently changed.
