[Adopted 1-7-1980 by Ord. No. 80-1]
A per capita tax of $10 for general revenue
purposes for the Township of Raccoon is hereby levied and assessed
under authority of the Local Tax Enabling Act, as amended, upon each
resident and inhabitant of the Township of Raccoon who has attained
the age of 18 years or over, which tax shall be in addition to all
other taxes levied and assessed by the Township of Raccoon pursuant
to any other laws of the Commonwealth of Pennsylvania, provided that
in the event a per capita tax is assessed by any other taxing agency
upon residents and inhabitants of the Township of Raccoon then said
per capita tax as imposed by the Township of Raccoon shall be $5.
The per capita tax hereby levied shall be collected
by the Tax Collector for the Township of Raccoon in the same manner
and at the same time as other Township taxes are collected by said
Tax Collector as provided by the Local Tax Enabling Act.
The Tax Collector shall give bond, secured and
conditioned, for the collection and payment of such taxes as provided
by law for other Township taxes.
The entry of the per capita tax and the tax
duplicate and the issuance of such duplicate to the Tax Collector
shall constitute warrant for the collection of the per capita tax
hereby levied and assessed.
The expenses of collection and compensation
of the Tax Collector shall be paid and allowed as provided in the
Local Tax Enabling Act 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 due under this article at the same
time and in the same manner as provided by said Local Tax Enabling
Act.
In case the Tax Collector shall at any time
find within the Township any resident or inhabitant who has attained
the age of 18 years or older, whose name does not appear upon the
tax duplicate, the Tax Collector shall report the name of such person
forthwith to the Assessor or Township Secretary, who shall thereupon
certify the same unto the Board of Supervisors which shall promptly
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
Raccoon and shall proceed to collect the same.
The Tax Collector shall give notice to the taxpayers,
shall have the power to collect said taxes by distress, 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 of Raccoon 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 the Tax Collector by the Local Tax Enabling Act. It is hereby
declared to be the intent of the 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 and as fully provided for in the Local Tax Enabling
Act.
