[Adopted 6-30-1969 by Ord. No. 69-7 (Ch. 24, Part 1, of the 1992 Code)]
[Amended 5-6-1976 by Ord. No. 76-9]
A per capita tax of $5 for general Township purposes is hereby levied and assessed under the Authority of Act 511 of 1965, 53 P.S. § 6901 et seq.,[1] known as the "Local Tax Enabling Act of 1965," upon each resident or inhabitant of the Township of Middletown over the age of 18 years, which tax shall be in addition to all of the taxes levied and assessed by the said Township pursuant to the laws of the Commonwealth of Pennsylvania.
[1]
Editor's Note: As amended, see now the Local Tax Enabling Act at 53 P.S. § 6924.101 et seq.
Such tax shall be collected by the duly elected or appointed Tax Collector of the Township of Middletown in the same manner and at the same time as other Township taxes are collected as provided by the Local Tax Collection Law of 1945,[1] as amended and supplemented.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall give bond secured and conditioned for the collection of any payment of such taxes as provided by law for other Township taxes.
The entry of the per capita tax in the tax duplicate and the issuance of such duplicate to the Tax Collector shall constitute his warrant for the collection of the per capita tax hereby levied and assessed.
The expense of collection and compensation of the Tax Collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945, as amended and supplemented, which compensation shall be the same as shall be fixed from time to time for the collection of other Township taxes.
The Tax Collector shall give notice to the taxpayers of the amount of per capita tax under this article at the time and in the same manner as provided by the Local Tax Collection Law of 1945, as amended and supplemented.
In case the Tax Collector shall at any time find within the Township any resident or inhabitant above the age of 21 years whose name does not appear upon the tax duplicate, he shall report the name of such person forthwith to the Assessor, who shall thereupon certify the same to the Tax Collector reporting such name, whereupon the Tax Collector shall add such name and the assessment of this per capita tax against such person to the duplicate of the Township of Middletown and shall proceed to collect the same.
[Amended 12-1-1992 by Ord. No. 92-13]
The Tax Collector shall give notice to the taxpayers, shall have the power and authority to demand and receive said tax from the employer of any person owing any per capita tax, or whose spouse owes any per capita tax, shall remit such taxes to the Township Treasurer by separate statement at the same time as other taxes are remitted to the Township, shall allow discounts and add penalties, shall generally be subject to all the duties and shall have all the rights and authority conferred upon him by the Local Tax Collection Law of 1945, as amended and supplemented. It is hereby declared to be the intent of the Board of Supervisors in enacting this article to confer upon the Tax Collector in the collection of this per capita tax all the powers together with all the duties and obligations to the same extent as fully provided for in the Local Tax Collection Law of 1945, as amended and supplemented.
[Added 5-6-1976 by Ord. No. 76-9; amended 5-25-1993 by Ord. No. 93-10]
Any resident or inhabitant of the Township of Middletown whose total income from all sources is less than $5,000 per annum shall be exempted from payment of this tax (per capita tax). Such exemption shall be claimed upon affidavit without further inquiry as to the income of the person making such claim for exemption.
[Added 12-1-1992 by Ord. No. 92-13; amended 6-23-1998 by Ord. No. 98-08]
A. 
Enforcement notice.
(1) 
If it appears to the Township that a violation of this article has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this section.
(2) 
The enforcement notice shall be sent to the violator and, if applicable, the owner of record of the parcel on which the violation has occurred, to any person who has filed a written request to receive enforcement notices regarding that parcel, and to any other person requested in writing by the owner of record.
(3) 
An enforcement notice shall state at least the following:
(a) 
The name of the violator and, if applicable, the owner of record and any other person against whom the Township intends to take action.
(b) 
The location of the violation and, if applicable, the property in violation.
(c) 
The specific violation with a description of the requirements which have not been met, citing in each instance the applicable provision of this article.
(d) 
The date before which the steps for compliance must be commenced and the date before which the steps must be completed.
(e) 
That the recipient of the notice has the right to appeal to the Board of Supervisors within a period of 10 days.
(f) 
That the failure to comply with the notice within the time specified, unless extended by appeal to the Board of Supervisors, constitutes a violation, with possible sanctions clearly described.
B. 
Enforcement remedies.
(1) 
Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this article shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not more than $600 plus all court costs, including reasonable attorney's fees incurred by the Township as a result thereof. No judgment shall commence or be imposed, levied or payable until the date of determination of a violation by the Magisterial District Judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each section of this article which shall be found to have been violated shall constitute a separate offense.
(2) 
Nothing contained in this section shall be construed or interpreted to grant to any person or entity other than the Township the right to commence any action for enforcement pursuant to this section.
(3) 
Magisterial District Judges shall have initial jurisdiction over proceedings brought under this section.