[Ord. 50, 11/20/1972]
By authority of the Act of the General Assembly approved December
31, 1965, titled the "Local Tax Enabling Act," and amendments thereto,
a per capita tax of $10 is hereby levied and assessed for the fiscal
year 1973 and each ensuing year thereafter upon each resident and
inhabitant of the Township of Lower Heidelberg 18 years of age and
over, which tax shall be in addition to any other taxes levied and
assessed by the Township of Lower Heidelberg.
[Ord. 50, 11/20/1972]
The list of residents of the Township of Lower Heidelberg prepared
annually by the Board for the Assessment and Revision of Taxes of
Berks County, or such list of residents as may be prepared by direction
of the Township Supervisors in the manner provided by law, and any
names of residents added to said list in the manner provided by law,
are hereby adopted for purposes of levying and assessing the per capita
tax imposed by this Part 2.
[Ord. 50, 11/20/1972; as amended by Ord. 316, 1/21/2013]
The per capita tax shall be collected and paid over by the duly
elected or appointed Tax Collector of Lower Heidelberg Township, in
the same manner, and at the same time, as other Township taxes are
paid over to the Township. However, at the sole option of the Township,
collection of the per capita tax may be delegated to the Wilson School
District to be collected jointly with its per capita tax.
[Ord. 50, 11/20/1972; as amended by Ord. 316, 1/21/2013]
If the Tax Collector collects the per capita tax pursuant to § 203 of this Part 2, as amended, the Township shall pay to the Tax Collector the sum of $0.50 for each per capita tax bill mailed, collected and paid over to the Township. In addition, expenses for postage and printing of the tax notices and reasonable expenses of the Tax Collector shall be paid by the Township upon verification of said expenses.
[Ord. 50, 11/20/1972]
The amount and periods of discount and penalty for payment of
said tax shall be the same as provided for in the Local Tax Collection
Law of May 25, 1945, P.L. 1050, its amendments and supplements.
[Ord. 50, 11/20/1972]
The Tax Collector shall have all of the powers, and be subject
to all of the duties, to the same extent and as fully provided for
in said Local Tax Collection Law of 1945, its amendments and supplements.
[Ord. 50, 11/20/1972]
If any sentence, clause or section or part of this Part 2 is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, or sections or parts of this Part 2. It is hereby declared as the intent of the Township Supervisors that this Part 2 would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
