[Adopted by Ch. 24, Art. V, of the 1974 Code]
[Amended 3-9-1987 by Ord. No. 934]
A per capita tax of $10 for general Borough
purposes is hereby levied and assessed upon each resident or inhabitant
of the Borough over the age of 18 years, which tax shall be in addition
to all other taxes levied and assessed by the Borough pursuant to
any other laws of the commonwealth.
A.
The tax levied by this article shall be collected
by the duly elected or appointed Tax Collector of the Borough. The
Tax Collector shall keep a correct account of all taxes paid to or
collected by her or him by authority of this article. The Tax Collector
shall remit the taxes and penalties to the Treasurer of the Borough
by a separate statement at the same time as other taxes are remitted
to the Borough. The expenses of collection and receipt of taxes and
the compensation of the Tax Collector shall be paid and allowed as
provided in the Local Tax Collection Law of 1945, as amended and supplemented[1] which compensation shall be the same as fixed from time
to time by the Borough for the collection of other taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
B.
The Tax Collector shall give bond secured and conditioned
for the collection and payment of the tax levied by this article as
provided by law for other Borough taxes.
The entry of the per capita tax in the tax duplicate
and the issuance of such duplicate to the Tax Collector shall constitute
his warrant for the collection of the per capita tax hereby levied
and assessed.
The Tax Collector shall give notice to the taxpayers
of the amount of per capita tax levied 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.
[Amended 3-9-1987 by Ord. No. 934]
In case the Tax Collector shall, at any time,
find within the Borough any resident or inhabitant above the age of
18 years whose name does not appear upon the tax duplicate, he shall
report the name of such person forthwith to the Assessor, who shall
thereupon certify the same unto the Borough Council, which shall promptly
certify the same to the Tax Collector reporting such name, whereupon
the Tax Collector shall add such name and the assessment of this per
capita tax against such person to the duplicate of the Borough and
shall proceed to collect the same.
[Amended 3-9-1987 by Ord. No. 934]
All taxes due under the provisions of this article
which are not paid on the due date shall be subject to a penalty of
10%.
All taxes imposed by this article, together
with all penalties, interest and costs, shall be recoverable by the
Borough Solicitor as debts of like amount are, by law, recoverable.
All taxes, interest and penalties collected
or recovered by the Borough Secretary or any other Borough officer
or person for or in behalf of the Borough shall be paid into the Borough
treasury for general revenue purposes.
This article shall not apply to any person or
property on whom or which it is beyond the legal power of the Borough
Council to impose the tax or duties provided for in this article.
