[Adopted 4-4-1966 by Ord. No. 74 (Ch.
24, Part 3, of the 1995 Code]
A.
PERSON
RESIDENT
TAX COLLECTOR
TAXPAYER
Unless otherwise expressly stated, the following terms
shall have, for the purpose of this article, the meanings herein indicated:
Any natural person.
Any person domiciled in the Township.
The person elected as treasurer to collect or receive the
taxes imposed by this article.
Any person required hereunder to pay a per capita tax.
B.
The singular shall include the plural, and the masculine,
the feminine and the neuter.
[Amended 3-23-1995 by Ord. No. 192]
A per capita tax of $5 per annum is hereby levied
and assessed as of July 1, 1966 to December 31, 1966, and each subsequent
year, upon each resident or inhabitant of the Township who shall have
attained the age of 21 years on or before July 1, 1966, the first
day for which the tax is levied, which tax shall be in addition to
all other taxes levied and assessed by the Township pursuant to any
act of the Commonwealth of Pennsylvania.
Said tax shall be collected by the duly elected
or appointed Tax Collector within the Township 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, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et
seq.
Tax collectors shall give bonds, secured and
conditioned for the collection and payment of such taxes, as provided
by law.
The entry of the per capita tax in the tax duplicate
shall constitute his warrant for the collection of the per capita
tax hereby levied and assessed.
The expenses of collection and compensation
to 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 taxes of the Township.
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 law.
In case the Tax Collector or any deputy 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 unto the Township,
and the Tax Collector shall add the name and assessment of this per
capita tax against such person to the duplicate of the Township and
proceed to collect the same.
[Amended 3-23-1995 by Ord. No. 192]
It is the intent of this article and there is
hereby conferred upon the Tax Collector all power together with all
the duties and obligations to the same extent and as fully provided
for in the Local Tax Collection Law of 1945, as amended and supplemented.
In addition to said powers and not in limitation thereof, the Tax
Collector shall have the following powers:
A.
The Tax Collector shall be and is hereby empowered
with the authority to collect said tax by distress and sell all goods
and chattels of the taxpayers provided therefor by the Local Tax Collection
Law.
B.
The Tax Collector may sue in the name of the Township
for the recovery of taxes due and unpaid under this article.
C.
The Tax Collector shall have power in case of the
neglect or refusal of any person to make payment of the amount of
said per capita tax, after two months from the date of the tax notice,
to levy the amount of such tax, any penalty due thereon and costs,
not exceeding costs and charges allowed constables for similar service,
by distress and sale of the goods and chattels of such delinquent,
wherever situate or found, upon giving at least 10 days' public notice
of such sale by posting written notice or printed notices and by one
advertisement in a newspaper of general circulation published in the
county. No failure to demand or collect said tax by distress and sale
of goods and chattels shall invalidate any return made or lien filed
for nonpayment of the tax or any tax sale for the collection of taxes.
D.
The Tax Collector shall demand, receive and collect
from all corporations, political subdivisions, associations, companies,
firms or individuals employing persons owing delinquent per capita
tax or whose spouse owes delinquent per capita tax or having in possession
unpaid commissions or earnings belonging to any person or persons
owing delinquent per capita tax or whose spouse owes delinquent per
capita tax upon the presentation of a written notice and demand under
oath of affirmation containing the name of the taxable or the spouse
thereof and the amount of tax due. Upon the presentation of such written
notice and demand, it shall be the duty of such corporation, political
subdivision, association, company, firm or individual to deduct from
the wages, commissions or earnings of such individual employees then
owing or that shall within 60 days thereafter become due, or from
any unpaid commissions or earnings of any such taxable in its or his
possession or that shall within 60 days thereafter come into its or
his possession, a sum sufficient to pay the respective amount of the
delinquent per capita tax and costs shown upon the written notice
or demand and to pay the same to the Tax Collector of the Township
within 60 days after such notice shall have been given. Such corporation,
political subdivision, association, firm or individual shall be entitled
to deduct from the monies collected from each employee the costs incurred
from the extra bookkeeping necessary to record such transactions,
not exceeding 2% of the amount of money so collected and paid over
to the Tax Collector. Upon the failure of such corporation, political
subdivision, association, company, firm or individual to deduct the
amount of such taxes or to pay the same over to the Tax Collector,
less the cost of bookkeeping involved in such transaction as herein
provided, within the time hereby required, such corporation, political
subdivision, association, company, firm or individual shall forfeit
and pay the amount of such tax for each such taxable whose taxes are
not withheld and paid over, together with a penalty of 10% added thereto,
to be recovered by an action of assumpsit in a suit to be instituted
by the Tax Collector in the name of the Township or by the proper
authorities of the Township, as debts of like amount are now by law
recoverable, except that such person shall not have the benefit of
any stay of execution or exemption law.
The Tax Collector shall keep a correct account
of all per capita taxes collected by authority of this article; he
shall mark the same paid on each duplicate at the name of each taxable
and on the date on which payment was made.
All taxpayers subject to the payment of per
capita taxes herein levied and assessed shall be entitled to a discount
of 2% of 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 fail to make payment of any such taxes charged against them for
a period of four months after the date of the tax notice shall be
charged a penalty of 5%, which penalty shall be added to the taxes
by the Tax Collector and be collected by him.
[Amended 3-23-1995 by Ord. No. 192]
The tax levied and imposed in this article shall
be effective on the first day of July 1966, after its proper approval
and adoption by the Board of Commissioners, and shall be imposed for
each consecutive year thereafter.
