[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shall continue in full force and effect for each year thereafter without further reenactment until the ordinance is repealed.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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[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 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.
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.