[Adopted 2-16-1959 by Ord. No. 138 (Ch.
121, Art. II, of the 1975 Code)]
A per capita tax of $10 for general Borough
purposes is hereby levied and assessed under the authority of the
Act of December 31, 1965 (Pamphlet Law 1257), and its amendments,[2] upon each resident and inhabitant of the Borough of Danville
over the age of 18 years, which tax shall be in addition to all other
taxes levied and assessed by the said Borough pursuant to any other
laws of the Commonwealth of Pennsylvania.
The tax shall be collected by the duly elected
or appointed Tax Collector of Borough Taxes for the Borough of Danville
in the same manner and at the same time or times as other Borough
taxes are collected, as provided by the Local Tax Collection Law of
1945,[1] as amended and supplemented.
[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 the 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 the compensation
of the Tax Collector shall be paid and allowed as provided in the
Local Tax Collection Law of 1945,[1] as amended and supplemented, which compensation shall
be the same as fixed from time to time by the Borough of Danville
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
at the same time and in the same manner as provided by the Local Tax
Collection Law of 1945,[1] as amended and supplemented.
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
In case the Tax Collector or a Deputy Tax Collector
shall at any time find within the Borough of Danville any resident
or inhabitant above the age of 21 years 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 unto the Borough
of Danville, which shall promptly 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 Danville 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 sell all goods
and chattels of the taxpayer as provided therefor 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.
There is hereby conferred upon the Tax Collector
the power and authority to demand, receive and collect from all corporations,
political subdivisions, associations, companies, firms or individuals
employing persons owing per capita taxes, or whose wife owes per capita
taxes, or if in possession of unpaid commissions or earnings belonging
to any person owing per capita taxes or whose wife owes per capita
taxes, upon the presentation of written notice and demand containing
the name of the taxable, or husband thereof, and the amount of the
tax due. Upon the presentation of such written notice and demand,
it shall be the duty of such corporation, political subdivision, association,
company, firm or individual to deduct from the wages, commissions
or earnings of such individual employees then owing or that shall
within 60 days thereafter become due, or from any unpaid commissions
or earnings of any 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 respective amount of the per capita taxes and costs shown
upon the written notice of demand, and to pay the same to the Tax
Collector of the Borough of Danville within 60 days after such notice
shall have been given. The employer shall be entitled to deduct not
more than 2% for his expenses for such moneys paid over to the Tax
Collector. Upon the failure of such employer to make such deduction
when properly notified, as herein provided, such employer shall forfeit
and pay the amount of such tax for each such taxable whose taxes are
not withheld and paid over to the Tax Collector, as herein provided,
which amount may be recovered by an action of assumpsit in a suit
to be instituted by the Tax Collector on behalf of the Borough of
Danville.
The Tax Collector shall keep a correct account
of all per capita taxes collected by authority of this article. He
shall mark the same "paid" on each duplicate at the name of each taxable,
and the date on which payment was made. The Tax Collector shall remit
said taxes to the Treasurer of the Borough of Danville by a separate
statement at the same time as other taxes are remitted to the Borough
of Danville.
All taxpayers subject to the payment of the
per capita taxes herein levied and assessed shall be entitled to a
discount of 2% of the amount of such tax upon making payment of the
whole amount thereof within two months after the date of the tax notice.
All taxpayers who fail to make payment of any such taxes charged against
them for a period of four months after the date of the tax notice
shall be charged with a penalty of 5%, which penalty shall be added
to the taxes by the Tax Collector and be 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 the duties and obligations, to the same extent and as fully as
provided for in the local Tax Collection Law of 1945, as amended and
supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
