This article shall be cited as the "Borough of Ridley Park,
Pennsylvania, Per Capita Tax Ordinance" and the tax herein imposed
shall be designated as the "Borough of Ridley Park per capita tax."
[Amended 10-21-2003 by Ord. No. 1131]
A per capita tax of $10 to provide revenue for general Borough
purposes is hereby levied, assessed and imposed for each calendar
year beginning with 1971 on each person who is a resident or inhabitant
of the Borough 21 years of age or over, for the use of the Borough
during the fiscal year which begins the first day of January of each
year.
[Amended 10-21-2003 by Ord. No. 1131]
Every spouse against whose husband or wife this per capita tax
is levied shall be liable for the payment of such tax. Collection
thereof from such spouse shall be made and enforced in the manner
provided by law for the collection and enforcement of payment of other
taxes owned by such spouse, including the collection thereof from
the spouse's employer.
The tax imposed hereby shall be due and payable at the time
when real estate taxes are due and payable.
[Added 12-11-1984 by Ord.
No. 996; amended 10-21-2003 by Ord. No. 1131]
In addition to any other penalty provided hereinbefore, any
person who shall violate any provisions of this article, including
the failure to pay the per capita tax as required in this article,
shall, upon conviction before any District Justice, be punished by
a fine of not more than $600 or, in default thereof, by imprisonment
for not more than 30 days. Each day's failure to comply with
the provisions of this article as aforesaid shall constitute a separate
violation.
All taxpayers subject to the payment of the per capita tax assessed
by this article shall be entitled to a discount of 2% from the amount
of such tax upon making payment of the whole amount thereof within
two months after the date of the tax notice.
[Amended 12-28-1978 by Ord. No. 959]
All taxpayers who are liable therefor and who shall fail to
make payment of the per capita tax imposed by this article within
the deadline stated on said bills, which deadline shall be not less
than 90 days and not more than 120 days, shall be charged an interest
penalty of 10% per annum until paid in full.
All taxes imposed by this article, together with interest and
penalties, shall be recovered as other debts of like character are
now by law recoverable.