[Adopted 1-11-1982 by Ord. No. 1393]
This article shall be known and may be cited
as the "Per Capita Tax" of the Township of Whitehall.
This article is hereby enacted under the authority
of the Local Tax Enabling Act, Act of 1965, December 31, P.L. 1257,
as amended.
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except where the context or language clearly indicates or requires
a different meaning.
Any person domiciled in the Township of Whitehall.
Any natural person.
The act or fact of living within the boundaries of the Township
of Whitehall.
Any person required hereunder to pay a per capita tax.
In addition to other taxes provided for by ordinances
of the Township, there is hereby imposed for general revenue purposes,
an annual per capita tax of $5 upon every inhabitant of the Township
who is 18 years of age and over.
[Added 6-13-1988 by Ord. No. 1615; amended 11-28-1988 by Ord. No.
1634]
The following persons shall be deemed exonerated
from the obligation to pay per capita taxes to Whitehall Township:
A.
Adult individuals aged 72 and older, as of December
31 of the prior calendar year.
B.
Individuals whose income from all sources is less
than $5,000 per year and are:
(1)
Adult individuals between the ages of 62 and 71 years,
as of December 31 of the prior calendar year, inclusive.
(2)
Widows and widowers age 50 and older, as of December
31 of the prior calendar year.
(3)
Persons permanently and totally disabled, as determined
utilizing criteria developed or hereinafter to be developed by the
Social Security Administration.
(4)
Persons deemed legally blind, in accordance with appropriate
social security criteria.
The per capita tax shall be collected by the
Township Treasurer. The Township shall annually send every inhabitant
of the Township who is 18 years of age and over a notice of the per
capita tax due by such inhabitant for the current year, however, the
failure or omission of the Township to send, or of any taxpayer to
receive, such notice shall not relieve such person from the payment
of the per capita tax.
[Adopted 5-22-1988 by Ord. No. 1529]
A.
All taxpayers subject to the payment of the tax under
this article shall be entitled to a discount of 2% on the amount of
such tax upon making payment 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 imposed against them by this article
for four months after the date of the notice shall be charged a penalty
of 10%, which shall be added to the taxes by the Township Treasurer
and collected by same. The Township Treasurer shall furnish a receipt
to every person paying such tax.
B.
Every owner of mobile home facilities and multifamily
dwelling units shall file a list of all taxpayers residing therein
with the Township Treasurer on or before April 15 of each year. The
list shall include the name, post office address (including apartment
number), and Social Security number of each taxpayer, and shall be
accurate as of April 1 of such year. In addition to the annual list,
every owner of mobile home facilities and multifamily dwelling units
shall file a supplemental list with the Township Treasurer on or before
the 15th day of each month (except April) indicating all tenancy changes
which have occurred through the first day of the month. All lists
required under this subsection shall be filed on forms provided by
the Township Treasurer.
C.
Every owner of mobile home facilities and multifamily dwelling units who fails to file timely and accurate tenant lists under Subsection B above shall be liable for all amounts that were not billed to tenants by the Township Treasurer but which would have been so billed if timely and accurate tenant lists had been filed. The penalties provided by this subsection shall be in addition to any other penalties authorized by this article.
All taxes levied under this article, together
with all penalties, shall be recoverable by the Township Treasurer
in the manner authorized by law in the case of a per capita tax within
the Commonwealth of Pennsylvania.
[Amended 10-17-1995 by Ord. No. 1944; 8-8-2005 by Ord. No. 2578]
Any person, firm or corporation who shall violate
any provision of this article shall, upon conviction thereof, be sentenced
to pay a fine of not more than $600 plus costs and, in default of
payment of said fine and costs, to a term of imprisonment not to exceed
30 days. Each day that a violation of this article continues shall
constitute a separate offense.
[Added 12-27-1990 by Ord. No. 1717]
The Township Treasurer is hereby instructed
to promulgate appropriate forms and adopt reasonable regulations to
effectuate the provisions of this enactment, including requiring proof
of age and income. Refunds for per capita taxes shall be restricted
solely to the current year tax or fee and shall not be applied to
payment of prior year assessments under any circumstances.
