[Adopted 12-13-1993 by Ord. No. 1993-25 (Ch. 24, Part 3, of the 1983 Code of Ordinances)]
A per capita tax of $5 for general Borough purposes
is hereby levied and assessed upon each and every resident or inhabitant
of the Borough of New Freedom over the age of 18 years.
Such tax shall be collected by the duly elected
or appointed Tax Collector of the Borough of New Freedom in the same
manner as other Borough taxes are collected, as provided by the Local
Tax Collection Law of 1945, and as amended.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such taxes as provided
by law for other Borough taxes.
The entry of the per capita tax in the tax duplicate
and the issuance of such duplicate to the Tax Collector shall constitute
his warrant for the collection of the per capita tax hereby levied
and assessed.
The expenses of collection and compensation
of the Tax Collector shall be paid and allowed as provided in the
Local Tax Collection Law of 1945, as amended and supplemented,[1] which compensation shall be the same as fixed from time
to time for the collection of other Borough taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
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 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 Tax Collector shall give notice to the taxpayers,
and shall have the power to collect said taxes by distress, and shall
have the power and authority to demand and receive said tax from the
employer of any person owing any per capita tax, and shall remit such
taxes to the Borough Treasurer by separate statement at the same time
as other taxes are remitted to the Borough, and shall allow discounts
and add penalties, and shall generally be subject to all duties and
shall have all rights and authority conferred upon him/her by the
Local Tax Collection Law of 1945, as amended and supplemented.[1] It is hereby declared to be the intent of the Borough
Council in enacting this article to confer upon the Tax Collector,
in the collection of this per capita tax, all the powers, together
with all duties and obligations to the same extent and as fully provided
for in the Local Tax Collection Law of 1945, as amended and supplemented.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The said tax shall be subject to a rebate of
2% if paid within the date specified for a rebate period, and shall
be subject to a penalty of 5% if not paid within the dates specified
for rebate and face amounts.
[Added 8-8-2005 by Ord. No. 2005-9[1]]
New Freedom Borough hereby approves and adopts
the Cost of Collection Schedule, attached hereto and made a part hereof,
to be imposed by the York Area Tax Bureau, or such Tax Collector hereafter
designated by New Freedom Borough for the collection of the per capita
tax, upon any taxpayer whose taxes are or become delinquent and/or
remain due and unpaid; provided, however, that New Freedom Borough
may amend said fee schedule by resolution from time to time. The York
Area Tax Bureau, or such other Tax Collector designated by New Freedom
Borough, is authorized to retain such costs of collection as set forth
in the attached schedule in recovering delinquent taxes and as permitted
to be assessed to delinquent taxpayers pursuant to law.
