[1]
Editor's Note: The preamble to Ord. No. 236 stated that
that ordinance was enacted under the authority and by virtue of the
provisions of Act 511 of the General Assembly of the Commonwealth
of Pennsylvania, approved December 31, 1965, and its amendments (53
P.S. § 6901 et seq.).
This article shall be known and may be cited as the "Borough
Per Capita Tax Ordinance."
A.
BOROUGH
BOROUGH TAX OFFICER
EMPLOYER
PERSON
SECRETARY
TREASURER
The following words and phrases when used in this article shall have
the meaning ascribed to them, except when the context clearly indicates
a different meaning:
The Borough of Masontown, Fayette County, Pennsylvania.
The person authorized and empowered by the Borough Council
from time to time to collect the taxes imposed hereby and to enforce
the provisions of this article.
Any individual, copartnership, association, corporation,
governmental body, unit or agency or any other entity who or that
employs one or more persons on a salary, wage, commission or other
compensation basis.
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty or
both, the term "person," as applied to copartnerships or associations,
shall mean the partners or members thereof, and as applied to corporations,
the officers thereof.
The Secretary of the Borough of Masontown, Fayette County,
Pennsylvania.
The Treasurer of the Borough of Masontown. Fayette County,
Pennsylvania.
B.
The singular shall include the plural and the masculine shall include
the feminine and the neuter.
A per capita tax of $5 to provide revenue for general Borough
purposes is hereby levied, assessed and imposed upon each resident
or inhabitant of said Borough over the age of 21 years, which said
per capita tax shall be paid by each of said residents or inhabitants
for the use of said Borough for the year beginning January 1, 1970.
The Secretary shall prepare, or cause to be prepared, and certify
to the Borough Tax Officer a per capita tax duplicate which shall
contain the names and addresses of all inhabitants or residents of
the Borough over 21 years of age and the amount of the tax hereby
levied, assessed and imposed on each of said inhabitants or residents.
A.
The Borough Tax Officer shall, within 30 days after receiving the
per capita tax duplicate, notify every taxable whose name appears
on such duplicate. Such notice shall contain:
(1)
The date of the tax notice.
(2)
The amount of the per capita tax for which the said taxpayer is liable
for the current year.
(3)
A statement that such tax is due and payable.
(4)
A request for payment thereof.
(5)
A place and time where the tax shall be paid.
(6)
The time when an additional percentage will be added as a penalty.
B.
Such notice shall be mailed or delivered to the last known post office
address of each of such taxables.
[Amended 3-27-2012, approved 3-27-2012]
Any taxpayer who shall fail to make payment of the per capita
tax levied, assessed, imposed and charged against him hereunder for
four months after the date of the tax notice shall be charged a penalty
of $25, which penalty shall be added to the tax by the Borough Tax
Officer and be collected by him.
The Borough Tax Officer shall demand, receive and collect from
all corporations, political subdivisions, associations, companies,
firms or individuals employing persons owing per capita taxes, or
having in possession unpaid commissions or earnings belonging to any
person or persons owing per capita taxes or whose wife owes per capita
taxes, upon the presentation of a written notice and demand containing
the name of the taxable or the husband thereof, the amount of tax
due.
Upon the 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 employees then owing, or that shall
within 60 days thereafter become due, or from any unpaid commissions
or earnings of any 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 respective amount of the per capita taxes and costs shown
upon the written notice or demand and to pay the same to the Borough
Tax Officer of the Borough of Masontown within 60 days after such
notice shall have been given. Such corporation, association, firm
or individual shall be entitled to deduct from the moneys collected
from each employee the costs incurred from the extra bookkeeping necessary
to record such transactions, not exceeding 2% of the amount of money
so collected and paid over to the Borough Tax Officer or Borough.
On 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 Borough Tax Officer or Borough,
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 Borough Tax
Officer or by the proper authorities of the Borough as debts of like
amounts are now by law recoverable, except that such persons shall
not have the benefit of any stay of execution or exemption of law;
provided, however, that the failure or omission by any employer to
deduct and/or pay over such tax after notice shall not relieve the
employee from the payment of such tax.
Each employer within the Borough shall, on or before the first
day of January 1970, furnish to the Borough Tax Officer the names
and addresses of all his, her, its or their employees over 21 years
of age who are residents or inhabitants of the Borough.
The Borough Tax Officer, or any agent or employee of the Borough
authorized in writing by him, is hereby authorized to examine the
payroll records and/or employment records of any employer or supposed
employer to ascertain whether or not any of his, her, its or their
employees are residents or inhabitants of the Borough. Each employer
or supposed employer is hereby directed and required to give to the
said Borough Tax Officer, or his duly authorized agent or employee,
the means, facilities and opportunity for such examination and investigation
as is hereby authorized.
All such taxes shall be recoverable by the Borough of Masontown,
Fayette County, Pennsylvania, as other debts of like amount are now
by law recoverable.
All taxes, interest, fines and penalties received, collected
or recovered under the provisions of this article shall be paid into
the treasury of the Borough of Masontown, Fayette County, Pennsylvania,
for the use and benefit of said Borough.
A.
The Borough Tax Officer of the Borough is hereby designated as the
receiver and collector of the taxes imposed by this article. He shall
collect and receive all such taxes, furnish a receipt for their payment,
keep a record showing the amount received by him from each taxpayer
under this article and the date of such receipt and pay over the same
to the Borough Treasurer.
B.
The Borough Tax Officer is hereby charged with the administration
and enforcement of the provisions of this article.
[Amended 6-9-1987 by Ord. No. 1987-1, approved 6-9-1987]
Any person, copartnership or corporation who shall fail, neglect
or refuse to comply with any of the terms or provisions of this article
or of any regulation or requirement pursuant thereto and authorized
thereby shall, in addition to other fines or penalties provided by
law or imposed by any other section of this article, upon summary
conviction before any District Justice, be punishable by a fine of
not more than $300 and costs of such proceedings or, upon default
of payment of such fine and costs, by imprisonment in the county jail
for a term of not more than 30 days; provided, however, that if the
District Justice determines that the defendant is without the financial
means to pay the fines and costs immediately or in a single remittance,
such defendant shall be permitted to pay the fines or costs in installments
and over such periods of time as the District Justice deems to be
just.
This article shall not apply to any employer as to whom or which
it is beyond the legal power of the Borough Council of the Borough
of Masontown, Fayette County, Pennsylvania, to impose the duties herein
provided for.
