[Adopted 2-2-1971 as Ord. No. 208]
[Amended 12-5-1972 by Ord. No. 219; 2-8-1996 by Ord. No.
348; 8-11-2011 by Ord. No. 433; 5-10-2012 by Ord. No. 435]
For general revenue purposes, a tax known as
the "local per capita tax" is hereby levied on each person 18 years
or older, having his or her residence in Patterson Township, in the
amount of $5 per annum per person for the year 2013, and for each
year thereafter so long as reenacted, in accordance with the provisions
of the Tax Enabling Act of 1965.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101
et seq.
[Amended 12-5-1972 by Ord. No. 219; 11-9-1978 by Ord. No.
257]
Each person having reached the age of 18 years
or older on January 1 of the township fiscal year shall be subject
to payment of said tax, and each person that becomes of such age during
said township fiscal year shall become subject to said tax and liable
for payment thereof upon reaching the age of 18 years. Those already
subject to this tax in accordance with the terms hereof shall make
payment of the same to the tax officer on or before October 31 of
the township fiscal year, and those who first become subject to the
tax shall make payment of the same within 30 days of first becoming
18 years of age.
A.Â
It shall be the duty of the tax officer to accept
and receive payments of this tax and to keep a record thereof, showing
the amount received by him together with the date the tax was received.
B.Â
The tax officer is hereby charged with the administration
and enforcement of this article and is hereby charged and empowered
to prescribe, adopt and promulgate rules and regulations relating
to any matter pertaining to the administration and enforcement of
this article.
A.Â
In the event that any tax under this article remains
due and unpaid 30 days after the due date above set forth, the tax
officer may sue for recovery of any such tax due or unpaid under this
article, together with interest and penalty.
B.Â
If for any reason the tax is not paid when due, interest
at the rate of 6% per annum on the amount of said tax shall be calculated
beginning with the due date of said tax, and a penalty of 10% shall
be added to the flat rate of said tax for nonpayment thereof. Where
suit is brought for the recovery of this tax, the individual liable
therefor shall, in addition, be responsible and liable for the cost
of collection.
[Amended 8-11-2011 by Ord. No. 433]
[Amended 2-8-1996 by Ord. No. 348]
Whoever makes any false or untrue statement
on any return required by the Article or who refuses to abide by any
regulation of the Tax Collector promulgated pursuant thereto, or whoever
fails or refuses to file a return required by this article, shall,
upon conviction before any District Justice, be sentenced to pay a
fine of not more than $600 plus costs of prosecution, for each offense,
and, in default of payment of the said fine and cost, be imprisoned
for a period not exceeding 30 days for each offense.
Nothing contained in this article shall be construed
to empower the Township of Patterson to levy and collect the tax hereby
imposed on any person not within the taxing power of the township
under the Constitution of the United States and under the laws of
the Commonwealth of Pennsylvania.
