[Adopted 12-27-1966 by Ord. No. 19-66]
A tax to provide income for general revenue
purposes be and the same is hereby levied, assessed and imposed upon
each and every resident or inhabitant of the Municipality of Murrysville,
Westmoreland County, Pennsylvania, who has attained the age of 21
years on or after January 1, 1967.
This article shall be known as the "Per Capita
Tax Ordinance."
A.
COLLECTOR
PERSON
RESIDENT
TAXPAYER
Unless otherwise expressly stated, the following terms
shall have, for the purpose of this article, the meanings herein indicated:
The person elected or designated by the Council to collect
or receive the taxes imposed by this article; the Director of the
Department of Tax Collection.
[Amended 3-7-2001 by Ord. No. 563-01]
Any natural person.
Any person domiciled in the Municipality of Murrysville.
Any person required hereunder to pay a per capita tax.
B.
The singular shall include the plural, and the masculine,
the feminine and the neuter.
In addition to the other taxes provided by ordinance
or resolution of the Council of the Municipality of Murrysville, there
is hereby imposed, for general revenue purposes, an annual tax of
$5 upon every resident of the Municipality of Murrysville who shall
have attained the age of 21 years on or after January 1, 1967.
On or before the first day of September, 1967,
the collector shall send to every resident of the Municipality of
Murrysville over the age of 21 years a notice of the per capita tax
due by such resident for the year 1967. Such notice shall be on a
form prescribed by the Council, provided that the failure or omission
of the collector to send or of any taxpayer to receive such notice
shall not relieve such person from the payment of such tax; provided,
further, that any person who shall become a resident of the Municipality
of Murrysville after the first day of January, 1967, shall not be
liable for the per capita for the year, and any person who shall cease
to be a resident at any time after the first day of January, 1967,
shall be liable for the full amount of the per capita tax for such
year.
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 two months after the date of the notice shall be charged a penalty
of 5%, which penalty shall be added to the taxes by the collector
and collected by him. The collector shall furnish a receipt to every
person paying such tax.
[Amended 12-16-1991 by Ord. No. 305-91]
Sections 19, 20, 21 and 22 of Act No. 511 of
1965[1] are hereby incorporated herein by reference thereto.
[1]
Editor's Note: See 53 P.S. § 6919
et seq.
[Amended 12-16-1991 by Ord. No. 305-91]
Any person convicted before any District Justice
of violating or failing to carry out any of the provisions of this
article, or failing, neglecting or refusing to pay any taxes or penalties
or of attempting to do anything whatsoever to avoid the payment of
the whole or any part of the tax imposed under this article shall
be liable to a fine or penalty not to exceed $25 for each and every
offense and the cost of prosecution thereof and, in default thereof,
to undergo imprisonment in the county jail for a period not to exceed
30 days, provided that such fine or penalty shall be in addition to
any other penalty imposed by any other section of this article.
[Added 1-16-1968 by Ord. No. 27-68]
Notwithstanding any other provision hereof,
this article shall continue in effect from year to year with all dates
set forth herein applicable to the then-current year or succeeding
year.
[Added 4-5-1972 by Ord. No. 80-72]
A.
Claim form, adoption of regulations. The Council of
the Municipality of Murrysville shall, by regulation, provide for
the creation of an exemption claim request form, which shall include
but not be limited to disclosure of all personal and real property
capable of producing income; disclosure of all income earned or received
from employment or received jointly, solely or through entireties
property; disclosure of receipts and income reported on joint or sole
income tax returns; and all receipts from pensions and annuities.
The Council shall, by regulation, also provide for the receipt and
processing of said claim forms by the Director of the Department of
Tax Collection of the Municipality of Murrysville, his reference thereof
to the Council and the rendition of a decision upon such application
claim request form by the Council, with or without a hearing.
[Amended 3-7-2001 by Ord. No. 563-01]
B.
Rendition of decision. The Council shall, within 30
days of receipt of a recommendation of the Director of the Department
of Tax Collection, or within 10 days of a hearing as provided for
in the regulations concerning the processing of claims, advise the
applicant of its decision and shall forthwith forward a copy thereof
to the Director of the Department of Tax Collection.
[Amended 3-7-2001 by Ord. No. 563-01]
C.
Determination of eligibility for per capita tax exemptions.
(1)
If, upon hearing or recommendation of the Director
of the Department of Tax Collection, it is established that the applicant's
receipts and/or income from all sources is less than $5,000 per annum,
the Council shall exempt the applicant from payment of the per capita
tax for the then-current calendar year.
[Amended 3-7-2001 by Ord. No. 563-01]
(2)
Receipts and/or income from all sources as used herein
shall include but not be limited to all receipts and/or income earned
by applicant's spouse who has the same domicile as the applicant,
except where both spouses are applicants and both spouses qualify
for said exemption.
D.
Duration of eligibility. After one has received a
determination of eligibility for exempt status by the Council, such
determination shall continue from year to year thereafter, provided
that the applicant files with the Council by January 31 of each successive
year an affidavit to the effect that no increment in income as defined
herein is reasonably expected within the then-ensuing calendar year.
