This article shall be known as the "East Petersburg
Borough Fire Tax Ordinance."
This tax is levied under authority of 53 P.S.
§ 46302(a)(6) of the Pennsylvania Borough Code and pursuant
to the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended.
The proceeds collected from the fire tax shall
be kept in a separate fund and shall be used only for the purposes
specified in the prior section.
The fire tax shall be collected in the same
fashion and by the same entity responsible for collecting the Borough's
general Borough purposes tax levy. In addition, the penalty and enforcement
provisions adopted and used with regard to the Borough's general Borough
purpose tax levy are adopted for purposes of the fire tax and are
incorporated by reference as though set forth in full herein.
If Borough Council decides that it wishes to
terminate the fire tax, Borough Council shall give all fire companies
located within the Borough one year's notice of the effective date
of the termination of the fire tax. This notice from the Borough shall
be in writing and mailed via registered mail, return receipt requested.
The Borough, by and through Borough Council,
may promulgate and enforce reasonable rules and regulations for the
interpretation, collection, distribution and enforcement of the tax.