Borough of Duncannon, PA Article II Per Capita Tax

[Adopted 11-12-1970 by Ord. No. 160 (Ch. XXV, Part 2, of the 1970 Code)]

§ 190-11 Imposition of tax.

There is hereby levied and imposed upon each and every resident or inhabitant of the Borough of Duncannon, 21 years of age or over, an annual per capita tax of $5, which shall be in addition to all other taxes levied and assessed by the Borough. The said per capita tax shall be a permanent tax, levied and collected by the Borough annually hereafter, subject to the right of the Borough, by ordinance, to discontinue the said tax or to change the annual rate thereof.

§ 190-12 Collection.

The per capita tax hereby levied shall be collected by the duly elected Tax Collector of the Borough of Duncannon in the same manner and at the same time as other Borough taxes are collected by him, as provided in the Local Tax Collection Law of 1945, as amended and supplemented.

Editor's Note: See 72 P.S. § 5511.1 et seq.

§ 190-13 Tax Collector's bond.

The Tax Collector shall give bond secured and conditioned for the collection and payment of the per capita tax as provided by law for other Borough taxes.

§ 190-14 Duplicate constitutes warrant for collection.

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.

§ 190-15 Expenses of collection; compensation of Tax Collector.

The expense of collection and the compensation of the Tax Collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945, as amended and supplemented, which compensation shall be the same as shall be fixed from time to time for the collection of other Borough taxes.

§ 190-16 Notice to taxpayers.

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, for other Borough taxes collected by him.

§ 190-17 Authority of Tax Collector; remedies for collection.

In the collection of the per capita tax hereby levied and assessed, the Collector shall have all the powers, together with all the duties and obligations, vested in or imposed upon him by the Local Tax Collection Law of 1945, as amended and supplemented, and he may use any and all remedies for the collection of this tax as vested in the Tax Collector by the said law for collection of other Borough taxes.