[Amended 5-5-1981 by Ord. No. 81-3]
There is hereby imposed, for general Borough purposes, for the
fiscal year 1967 and annually thereafter, a per capita tax of $5 upon
every resident of the Borough of Mahanoy City who shall have attained
the age of 18 years on or before the first day of July 1967.
[Amended 5-5-1981 by Ord. No. 81-3]
On or before the 30th day of July, the Borough Tax Collector
shall send to every resident of the Borough upon whom tax is imposed
under the terms of this article notice of the per capita tax due by
such resident for that year. Such notice shall be on a form approved
by the Borough Solicitor and procured at the expense of the Borough,
provided that the failure or omission of the Borough Tax Collector
to send, or of any taxpayer to receive, such notice shall not relieve
such person from the payment of such tax, and provided further that
any person who shall become a resident of the Borough after July 1
shall not be liable for the per capita tax for that year; any resident
who shall cease to be a resident at any time after July 1 shall be
liable for the full amount of the per capita tax for such year.
[Amended 5-5-1981 by Ord. No. 81-3]
On or before the 30th day of November, every taxpayer shall
pay to the Borough Tax Collector, in full, the tax imposed upon him
under this article. The Borough Tax Collector shall furnish a receipt
to every person paying any such tax.
[Amended 5-4-1982 by Ord. No. 82-2]
If any tax imposed in pursuance of this article shall not be
paid when due, a penalty of 10% of the amount of the tax due and unpaid
shall be added thereto.
All taxes levied by this article, together with all penalties,
shall be recoverable as other debts of like amount are recovered.
[Amended 5-5-1981 by Ord. No. 81-3]
Any person violating or failing to carry out any of the provisions
of this article, or failing, neglecting or refusing to pay any tax
or penalty imposed under this article, or attempting to do anything
whatever to avoid the payment of the whole or part of the tax imposed
under this article, shall, upon conviction thereof, be punishable
for each offense by a fine of not more than $300 and costs of prosecution
or, upon default in payment of the fine and costs, by imprisonment
in the county jail for not more than 30 days. This penalty shall be
in addition to any other penalty imposed by this article.
This article is being enacted under the authority of the Act
of Assembly No. 511, approved December 31, 1965, effective January
1, 1966, entitled the "Local Tax Enabling Act."
[Amended 5-5-1981 by Ord. No. 81-3]
The tax imposed by this article shall continue in effect on
a calendar- or fiscal-year basis, as the case may be, without annual
reenactment unless the rate of the tax is subsequently changed.