[Adopted 3-3-1954 by Ord. No. 1-1954 (Ch.
91, Art. I, of the 1988 Code)]
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section
unless the context clearly indicates a different meaning:
Any person domiciled within the Township of East Manchester
who has attained the age of 18 years on or before the first day of
January of any calendar tax year.
[Amended 4-12-1988 by Ord. No. 4-12-88]
The Tax Collector of East Manchester Township, York County,
Pennsylvania.
Any natural person.
Any person domiciled within the Township of East Manchester.
[Amended 4-12-1988 by Ord. No. 4-12-88]
There is hereby imposed, for general Township
purposes, on every adult resident of East Manchester Township, York
County, Pennsylvania, a tax for the calendar tax year in the amount
of $5. Such tax shall be imposed in accordance with the provisions
hereinafter set forth.
On or before the first day of July of any calendar
tax year, the Tax Collector shall send to every adult resident of
said Township of East Manchester a notice of the personal tax due
from such resident for the calendar tax year. Such notice may be part
of the general notice sent to the residents of said Township which
notifies said residents of other Township taxes due and payable; provided,
however, that said personal tax shall be listed separate and apart
from property and other taxes, and provided, further, that any person
who becomes a resident of said Township after July 1 of any calendar
tax year shall not be liable for the personal tax for that year, and
any resident who ceases to be a resident at any time after July 1
of any calendar tax year shall be liable for the full amount of the
personal tax for said year.
A.
It shall be the duty of the Collector to collect and
receive all taxes, penalties and interest provided for in this article
and to issue his receipts therefor. He/she shall keep a record showing
the amounts received by him/her, the persons paying the same and the
nature and date of such receipt.
B.
In the event that any taxpayer shall pay said tax
on or before the 15th day of April, he/she shall be entitled to a
rebate of 2% of the tax herein levied.
[Amended 4-11-1977 by Ord. No. 4-11-77B]
C.
In the event that any such tax shall be unpaid on
June 15, such taxpayer shall be charged thereafter with a penalty
of 10% to be paid for the use of the Township. Where suit is brought
for the recovery of this tax, the individual liable therefor shall,
in addition, be responsible and liable for the costs of collection.
[Amended 4-11-1977 by Ord. No. 4-11-77B; 12-11-1990 by Ord. No. 12-11-90]
D.
Said Tax Collector shall be entitled to commissions
on taxes collected at the same rate and according to the same regulations
as prescribed by law.
