Borough of Tarentum, PA Article VII Per Capita Tax

[Adopted 3-9-1987 by Ord. No. 87-8]

§ 225-55 Levy of tax.

In accordance with the provisions of the Act of General Assembly of the Commonwealth of Pennsylvania, The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, No. 511 (53 P.S. § 6901 et seq.), as amended, there is hereby levied and assessed for general revenue purposes for the year beginning January 1, 1987, a tax as hereinafter set forth upon all residents of the Borough of Tarentum of the age of 18 years or older, a per capita tax in the amount of $5 upon each of such persons.

§ 225-56 Payment schedule.

A. Said tax shall be payable to the Tax Collector of the Borough at a two-percent discount for the first two months after a notice of tax due is sent by the Tax Collector.

B. The tax shall be paid at face for the third and fourth months after the notice of due date sent by the Tax Collector.

§ 225-57 Interest.

An interest of 5/6 of 1% per month or 10% per annum shall be due on said per capita tax after the fourth month after the date of notice of per capita tax sent by the Tax Collector.

§ 225-58 Penalty for late payment.

In addition, a ten-percent penalty shall be charged after the fourth month after the date of notice.