[Adopted 2-27-1962 by Ord. No. 2 (Ch.
24, Part 1, of the 1994 Code)]
[Amended 12-20-1972]
[Amended 12-20-1972]
Unless otherwise expressly stated, the following
terms shall have, for the purposes of this article, the meaning herein
indicated.
Any person 18 years of age or older residing within the Borough
of Bonneauville, Adams County, Pennsylvania.
The duly qualified and acting Assessor of Bonneauville Borough,
Adams County, Pennsylvania.
The duly qualified and acting Tax Collector of Bonneauville
Borough, Adams County, Pennsylvania.
The Borough Council of the Borough of Bonneauville, Adams
County, Pennsylvania.
[Amended 12-20-1972]
Every resident over 18 years of age who is a
resident of Bonneauville Borough shall pay annually, for the use of
the Borough, a per capita tax of $5.
[Amended 12-20-1972]
The assessor for the Bonneauville Borough shall
prepare a list of residents or inhabitants of said Borough over 18
years of age and return the same with the other taxable property in
the Borough as provided by law.
The Assessor shall list in his official record
as such, the name of every adult resident and a per capita tax of
$5 for the purposes set forth in this article shall be assessed, levied
and charged against each of such adult residents.
[Amended 12-20-1972; 4-19-1994 by Ord. No. 69]
Every resident of Bonneauville Borough who shall
attain the age of 18 years and every resident over 18 years who shall
become a resident shall, within 12 months after the happening thereof,
notify the assessor of Bonneauville Borough of his/her becoming of
age or becoming a resident. Any person failing within said period
to notify the assessor as aforesaid shall in addition to the per capita
tax levied hereby be liable to additional penalties.
[Amended 12-20-1972]
The Tax Collector shall, by official notice
given as prescribed by law, notify adult residents of the per capita
tax of $5 herein imposed for the calendar year 1973 and each calendar
year thereafter unless changed by ordinance; further advising that
said adult residents shall pay said per capita tax to the Tax Collector
on or before October 1, 1973, and October 1 of each succeeding year.
[Amended 12-20-1972]
The tax imposed by this article may be collected
from persons owing such taxes or liable for such taxes by any of the
methods and remedies as provided by law for the collection of Borough
taxes, together with all penalties and costs. In addition thereto,
the persons owing such taxes or liable for such taxes shall be subject
to the payment of costs and penalties as provided by existing law.
[Amended 4-19-1994 by Ord. No. 69; at
time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Any person who shall violate any provision of
this article shall, upon conviction in a summary proceeding under
the Pennsylvania Rules of Criminal Procedure, be guilty of a summary
offense and shall be punishable by a fine of not more than $1,000,
plus court costs and reasonable attorneys' fees incurred by the Borough
in the enforcement proceedings. Upon judgment against any person by
summary conviction, or by proceedings by summons on default of the
payment of the fine or penalty imposed and the costs, the defendant
may be sentenced and committed to the county correctional facility
for a period not exceeding 30 days. Each day that such violation exists
shall constitute a separate offense, and each section of this article
that is violated shall also constitute a separate offense.
