[Adopted 1-5-1970 by Ord. No. 236,[1] approved 1-5-1970]
[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. 
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:
BOROUGH
The Borough of Masontown, Fayette County, Pennsylvania.
BOROUGH TAX OFFICER
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.
EMPLOYER
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.
PERSON
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.
SECRETARY
The Secretary of the Borough of Masontown, Fayette County, Pennsylvania.
TREASURER
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.