[Adopted 3-7-1966 by Ord. No. 2-66]
[Added 4-5-1993 by Ord. No. 1-93]
Pursuant to the authority granted by the Local Tax Enabling Act (53 P.S. § 6901 et seq.[1]), the Borough Council of the Borough of Boyertown hereby imposes a per capita tax for general revenue purposes and recreation purposes, to be levied and assessed as hereinafter provided.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008, sections of the Local Tax Enabling Act formerly codified in 53 P.S. § 6901 et seq. have been revised and renumbered. See now 53 P.S. § 6924.101 et seq.
[Amended 8-31-1972 by Ord. No. 8-72; 3-1-2010 by Ord. No. 01-10]
A per capita tax of $2 per annum for general revenue purposes and a per capita tax of $3 per annum for recreational purposes or a total per capita tax of $5 per annum shall be and the same is hereby levied and assessed upon each resident or inhabitant of the Borough of Boyertown over 18 years of age and under 65 years of age, which tax shall be in addition to all other taxes levied and assessed by the Borough of Boyertown pursuant to any other laws of the Commonwealth of Pennsylvania. Individuals subject to the per capita tax shall be entitled to exoneration upon an annual demonstration to the Tax Collector that such individual is enrolled in the full-time pursuit of academic study.
Said tax shall be collected by the duly elected or appointed Tax Collector of Borough Taxes for the Borough of Boyertown 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, as amended and supplemented.[1]
[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 said per capita tax in the tax duplicate and issuance of said duplicate to the Tax Collector shall constitute his warrant for the collection of said per capita tax hereby levied and assessed.
The expenses of collection and compensation of the Tax Collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945, as amended and supplemented,[1] which compensation shall be the same as fixed from time to time to time by the Borough of Boyertown 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, as amended and supplemented.
[Amended 8-31-1972 by Ord. No. 8-72]
In case the Tax Collector or a Deputy Tax Collector shall at any time find within the Borough of Boyertown any resident or inhabitant above the age of 18 years and under the age of 65 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 Boyertown, 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 Boyertown 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.
[Amended 4-5-1993 by Ord. No. 1-93]
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 and to collect said taxes in the manner authorized by the Local Tax Collection Law of 1945, as amended and supplemented.
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 Boyertown by a separate statement at the same time as other taxes are remitted to the Borough of Boyertown.
The Tax Collector, appointed or elected, who collects per capita taxes must be audited by those who perform the regular audit for the taxing district.
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 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.
Unless this article is repealed or substantially modified, it shall continue in force during the next year following and thereafter from year to year until repealed or substantially changed so that the per capita tax of $5 continues to be in force for the year.