[Adopted 3-6-1957 by Ord. No. 276; amended
in its entirety 12-6-1973 by Ord. No. 446 (Ch. XXIV, Part 5, of
the 1975 Code of Ordinances)]
[Amended 6-13-2011 by Ord. No. 740]
A.
A per capita
Borough tax of $5 is hereby levied and assessed for the calendar year
1973, upon each resident or inhabitant of the Borough of Derry over
18 years of age, which tax shall be in addition to all other taxes
levied and assessed by the Borough of Derry pursuant to any other
law of the Commonwealth of Pennsylvania.[1]
[1]
Editor's Note: Section 16 of this ordinance
provided that the tax levied by the ordinance shall continue in full
force and effect for each year thereafter without further reenactment
until the ordinance is repealed.
B.
Exemption.
Persons whose total income from all sources is less than $12,000 per
annum are hereby exempted from this tax.
The provisions of this article shall remain in full force and effect, and there is hereby levied a per capita Borough Tax of $5 for each and every calendar year subsequent to the calendar year 1973, as set forth in § 370-1.
[Amended 2-11-1975 by Ord. No. 464]
The per capita tax shall be collected by the
duly elected or appointed Tax Collector of Borough taxes for the Borough
of Derry in the same manner and at the same time as other Borough
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.
The entry of said per capita tax in the tax
duplicate and issuance of said duplicate to the Tax Collector shall
constitute his warrant for the collection of said per capita tax hereby
levied and assessed.
The expense of collection and compensation of
the Tax Collector shall be paid and allowed as provided in the Local
Tax Enabling Act of 1965, as amended and supplemented,[1] which compensation shall be the same as fixed from time
to time by the Borough of Derry for the collection of other Borough
taxes.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
The Tax Collector shall give notice to the taxpayers
at the same time and in the same manner as provided by the Local Tax
Enabling Act of 1965, as amended and supplemented.
In case the Tax Collector shall at any time
find within the Borough of Derry any resident or inhabitant over 18
years of age, excepting residents and persons in Derry Borough who
are over the age of 65 years, and who are retired and receiving Social
Security benefits, or railroad retirement benefits, or industrial
benefits, or the equivalent thereof, and are not otherwise gainfully
employed, and exempting husbands and wives of such persons made exempt
hereunder, 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 to the Tax Collector reporting said name,
whereupon the Tax Collector shall add the name and the assessment
of this per capita tax against such person to the duplicate of the
Borough of Derry and proceed to collect the same.
The Tax Collector shall be and is hereby empowered
with the authority to collect said tax by distress and sale of goods
and chattels of the taxpayer as provided therefor by the Local Tax
Enabling Act of 1965, as amended and supplemented.
Every husband against whose wife a per capita
tax is levied shall be liable for the payment of such tax. Collection
thereof from such husband may be made and enforced in the manner provided
by law for the collection and enforcement of the payment of other
taxes owing by such husband, including the collection thereof from
the husband's employer.
There is hereby conferred upon the Tax Collector
the power and authority to demand, receive and collect unpaid per
capita taxes by the presentation of a written notice and demand containing
the name of the taxable, or the husband thereof, and the amount of
tax due, to any corporation, political subdivision, association, company,
firm or individual employing persons owing Borough per capita taxes,
or whose wife owes Borough per capita taxes, and who are in possession
of unpaid commissions or earnings belonging to any person owing Borough
per capita taxes, or whose wife owes Borough per capita taxes. Upon
presentation of such written notice and demand, it shall be the duty
of any such corporation, political subdivision, association, company,
firm or individual to deduct from the wages, commissions or earnings
of such individual employee, then owing or that shall within 60 days
thereafter become due, or from any unpaid commissions or earnings
of 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 amount of the Borough per capita taxes and costs shown
upon the written notice or demand, and to pay the same to the Tax
Collector within 60 days after such notice shall have been given;
however, such corporation, political subdivision, association, firm
or individual shall be entitled to deduct from the monies so collected
from each employee the costs incurred from the extra bookkeeping necessary
to record such transactions, not exceeding two per centum of the amount
of money so collected and paid over to the Tax Collector. Upon the
failure of any 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,
or that are withheld and not 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, or by the proper authorities
of the Borough, as debts of like amount are now by law recoverable,
except that such corporation, political subdivision, association,
company, firm or individual shall not have the benefit of any stay
of execution or exemption law.
The Tax Collector shall keep a correct account
of all Borough per capita taxes collected by authority of this article
and any duplicate or duplicates in his possession. He shall mark "Paid"
on each duplicate or duplicates at the name of each taxable, the amount
of taxes paid, and the date on which payment was made. The Tax Collector
shall remit said taxes to the Borough Secretary with a statement thereof
at the same time as other taxes are remitted to the Borough of Derry,
giving the name of the taxable, the amount collected from each, and
the total amount of taxes received.
[Amended 2-11-1975 by Ord. No. 464]
All taxpayers subject to the payment of Borough
per capita taxes shall be entitled to a discount of 2% of the amount
of such tax upon making payment of the whole amount thereof before
May 30 of the current year. All taxpayers who shall fail to make payment
of any such taxes charged against them for 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 collected by
him.
It is the intent of this article and there is
hereby conferred upon the Tax Collector all the powers, together with
all duties and obligations as provided for in the Local Tax Enabling
Act of 1965, as amended and supplemented.
[Amended 2-11-1975 by Ord. No. 464]
Any person who shall violate any of the provisions
of this article, or any rules or regulations adopted pursuant thereto,
shall, upon conviction thereof, be sentenced to pay a fine of not
more than $300 and costs of prosecution, and, in default of payment
of such fine and costs, to imprisonment for not more than 30 days.
Provided: this fine and penalty may be in addition to any other penalty
prescribed under this article.
