[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.
[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.
[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.