[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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).