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Borough of Penndel, PA
Bucks County
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Table of Contents
Table of Contents
Code
New Laws (2) Index
[Adopted 3-6-1967 (Ch. 110, Art. II, of the 1976 Borough Code)]
[Amended 3-9-1976]
A per capita tax of $5 for general Borough purposes is hereby levied and assessed under the authority of the Local Tax Enabling Act[1] upon each resident or inhabitant of the Borough of Penndel over the age of 21 years, which tax shall be in addition to all other taxes levied and assessed by said Borough pursuant to any other laws of the Commonwealth of Pennsylvania.[2]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq.
[2]
Editor's Note: The Neshaminy School District collects an additional per capita tax of $5 under authority of Section 8 of the Local Tax Enabling Act (53 P.S. § 6908).
[Added 5-7-1990 by Ord. No. 90-4]
The tax levied by § 368-1 above shall not be imposed upon any resident or inhabitant who is exempt from the per capita tax assessed and collected by the Neshaminy School District.
[Amended 5-7-1990 by Ord. No. 90-4]
The Penndel Borough per capita tax shall be listed as a separate tax on the tax invoice which is prepared and sent by the Neshaminy School District per capita tax. Said tax shall be collected by the Borough Tax Collector. The due date of the Penndel Borough per capita tax shall be the same as the due date established for the Neshaminy School District per capita tax.
The Tax Collector shall give bond secured and conditioned for the collection and payment of such taxes provided by law for other Borough taxes.
The entry of the per capita tax in the tax duplicate and the issuance of such duplicate to the Borough Tax Collector shall constitute his warrant for the collection of the per capita tax hereby levied and assessed.
The expense of collection and compensation of the Borough Tax Collector shall be paid and allowed as provided for in the Local Tax Enabling Act, which compensation shall be the same as shall be fixed from time to time for the collection of other Borough taxes.
The Borough 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 Enabling Act.
In case the Borough Tax Collector shall at any time find within the Borough any resident or inhabitant above the age of 21 years whose name does not appear upon the tax duplicate, he shall promptly notify the Borough Council, who will certify the same to the Borough Secretary, whereupon the Borough Secretary shall add such name and the assessment of this per capita tax against such person to the duplicate of the Borough of Penndel and shall proceed to collect the same.
A. 
The Borough Tax Collector shall:
(1) 
Give notice to the taxpayers.
(2) 
Have the power to collect said taxes by distress.
(3) 
Have the power and authority to demand and receive said tax from the employer of any person owing any per capita tax or whose spouse owes any per capita tax.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
(4) 
Remit such taxes to the Treasurer of said Borough by separate statement at the same time as other taxes are remitted to the Borough.
(5) 
Allow discounts and add penalties.
(6) 
Generally be subject to all the duties and shall have all the rights and authorities conferred upon him by the Local Tax Enabling Act.
B. 
It is hereby declared to be the intent of the Borough Council, in enacting this article, to confer upon the Borough Tax Collector, in the collection of this per capita tax, all the powers, together with all the duties and obligations, to the same extent and as fully provided for in the Local Tax Enabling Act.[2]
[2]
Editor's Note: See 53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq.
[Amended 3-9-1976]
This article shall go into effect on the first day of January 1967, and the tax levied hereunder shall be imposed for the year 1967 and for each calendar year thereafter.