[Adopted 2-13-1961 as Ord. No. 334; reenacted 11-24-1965 by Ord. No.
362; 11-14-1966 by Ord. No. 368]
[Amended 12-27-1972 by Ord. No. 419; 4-13-1994 by Ord. No.
492]
For general revenue purposes, a per capita tax
is hereby levied on each person 18 years or older having their residence
in the Borough of Freedom in the amount of $5 per annum, per person,
for the year 1973 and for each year thereafter, in accordance with
the provisions of the Local Tax Enabling Act of 1965.[1] The tax will continue in effect without annual reenactment.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
[Amended 12-27-1972 by Ord. No. 419]
It shall be the duty of the Assessor for the
Borough of Freedom to prepare a list of residents or inhabitants,
and their respective addresses, in said Borough, 18 years of age or
over, and return the same, as provided by law, and to certify such
list of residents or inhabitants to the Borough of Freedom as the
list of taxable persons.
The duly elected Tax Collector of the Borough
of Freedom, Beaver County, Pennsylvania, is hereby designated as the
person to collect said tax for and on behalf of the Borough of Freedom.
All such taxes assessed and levied under the
provisions of this article and all penalties shall be collected in
accordance with the provisions of the Act of Assembly of the Commonwealth
of Pennsylvania known as the "Local Tax Collection Law" on May 25,
1945, P.L. 1050, and its supplements and amendments.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
All taxpayers subject to the payment of the
aforesaid tax shall be entitled to a discount of 2% of the whole amount
thereof within two months after the date of the tax notice. All taxpayers
who shall fail to make payment of any such taxes charged against them
for four months after the date of the tax notice shall be charged
a penalty of 5%, which penalty shall be added to and become a part
of said tax.
This Article is passed pursuant to the provisions
of the Local Tax Enabling Act, 53 P.S. § 6901 et seq., as
amended, and is in addition to any and all other taxes that may be
assessed and levied by said Borough of Freedom and shall be so construed.
