City of Butler, PA Article V Per Capita Tax

[Adopted 2-19-1987 as Part 3, Art. 329, of the 1987 Codified Ordinances]

§ 235-47 Definitions.

A. Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meaning herein indicated:

COLLECTOR

A person designated by Council to collect or receive the taxes imposed by this article.

PERSON

Any natural person.

RESIDENT

Any person domiciled in the City of Butler.

TAXPAYER

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.

§ 235-48 Imposition of tax; statutory authority.

A. In addition to other taxes levied by the City, there is hereby imposed, for general revenue purposes, an annual tax of $5 upon every resident of the City who has attained the age of 18 years on the first day of the calendar year for which the tax is levied and on the first day of each year thereafter. Any persons whose total income from all sources is less than $10,000 per annum is hereby exempt from the payment of the per capita tax.

[Amended 3-25-2004 by Ord. No. 1548; 9-23-2010 by Ord. No. 1629; 2-23-2017 by Ord. No. 1740[1]]

[1] Editor's Note: This ordinance provided an effective date of 1-26-2017.

B. This tax is levied under the authority of the Act of December 31, 1965, P.L. 1257 (Act 511 of 1965), known as the "Local Tax Enabling Act.[2]"

[2] Editor's Note: See 53 P.S. § 6924.101 et seq.

§ 235-49 Notice of tax due; liability. [1]

On or before March 1 of each year, the Collector shall send to every resident of the City of over the age of 18 years a notice of the per capita tax due by such resident for the calendar year. Such notice shall be on a form prescribed by Council, provided that the failure or omission of the Collector to send, or of the taxpayer to receive such notice shall not relieve such person from the payment of such tax. Any person who becomes a resident of the City after January 1 of any year shall not be liable for the per capita tax for that calendar year; any person who ceases to be a resident at any time after January 1 of any year shall be liable for the full amount of the per capita tax for such year.

[1] Editor's Note: The age limit of 21 years was changed to 18 years pursuant to direction received from the City to correct an administrative error.

§ 235-50 Discount and penalty.

[Amended 8-30-2012 by Ord. No. 1656]

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 during the months of March and April of each year. All taxpayers who fail to make payment of any such taxes against them before July 1, of each year, shall be charged a penalty of 10%, which penalty shall be added to the taxes and collected by the City Treasurer or the Tax Collector designated by the City. The Treasurer or the Tax Collector, as applicable, shall furnish a receipt to every person paying such tax.

§ 235-51 Tax recovery.

All taxes levied under this article, together with all penalties, shall be recoverable by the Collector in the manner authorized by law in the case of City per capita taxes within the Commonwealth of Pennsylvania, and Act 511 of 1965, known as "the Local Tax Enabling Act."

§ 235-52 Violations and penalties.

[Amended 2-20-1997 by Ord. No. 1430]

Any person violating or failing to comply with any provision of this article or of 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 fined not more than $300 for every offense and the costs of prosecution thereof and, in default of payment thereof, shall be imprisoned for not more than 30 days, provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.