[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 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.
[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.
[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.