In addition to the other taxes provided by resolution
of the Supervisors of Shirley Township, there is hereby imposed, for
general revenue purposes, an annual tax of $4.50 upon every resident
of the Township of Shirley who shall have attained the age of 18 years
on or before the first day of January 1975, the first day of the fiscal
year for which the tax is levied.
On or before the first day of September, the
Collector shall send to every resident of the Township of Shirley
over the age of 18 years a notice of the per capita tax due by such
resident for the fiscal year. Such notice shall be on a form prescribed
by the Board of Supervisors; provided that the failure or omission
of the Collector to send, or of any taxpayer to receive, such notice
shall not relieve such person from the payment of such tax; provided
further that any person who shall become a resident of the Township
of Shirley after the first Monday of January shall not be liable for
the per capita tax for that fiscal year. Any person who shall cease
to be a resident at any time after the first day of January shall
be liable for the full amount of the per capita tax for such year.
Persons whose total income from all sources
is less than $12,000 per annum are hereby exempted from the per capita
tax.
All taxpayers who shall fail to make payment
of any such taxes imposed against them for four months after the date
of the notice shall be charged a penalty of 5%, which penalty shall
be added to the taxes by the Collector and collected by him. The Collector
shall furnish a receipt to every person paying such tax.
All taxes levied under this article, together
with all penalties, shall be recoverable by the Collector in the manner
authorized by law in the case of per capita taxes within the Commonwealth
of Pennsylvania.
Any person convicted before any Magisterial
District Judge of violating or failing to carry out any of the provisions
of this article; or of failing, neglecting or refusing to pay any
taxes or penalties; or of attempting to do anything whatsoever to
avoid the payment of the whole or any part of the tax imposed under
this article shall be liable to a fine or penalty not to exceed $25
for each and every offense and the cost of prosecution thereof, and
in default thereof to undergo imprisonment in the County Jail for
a period not to exceed 30 days; provided that such fine or penalty
shall be in addition to any other penalty imposed by any other section
of this article.