[Ord. 1764, 2/25/1985, § 1]
For general revenue purposes, there is hereby levied and assessed
upon each resident of the Township of Harrison of the age of 18 years
or older, a per capita tax of $5 for the calendar year 1985 and subsequent
years.
[Ord. 1764, 2/25/1985, § 2]
The per capita tax shall be payable to and collected by the
Tax Collector for the Township of Harrison and shall be due and payable
as provided by Act No. 511 of 1965, The Local Tax Enabling Act, the
provisions of which Act are incorporated herein as if fully set forth
in this Part. The Tax Collector of the Township of Harrison is hereby
vested, empowered with and authorized to use all the statutory rights
and remedies now vested in him by law with respect to the collection
of other Township of Harrison taxes insofar as the same are applicable.
[Ord. 1764, 2/25/1985, § 3]
The per capita tax is hereby made a personal obligation of each
person subject thereto.
[Ord. 1764, 2/25/1985, § 4]
In the event that any person subject to the per capita tax has
failed to pay the per capita tax herein levied within four months
from the date of notice that said tax is due, an additional penalty
of 5% of the amount of the unpaid tax shall be owed to the Township
and the Township shall also be owed interest at the rate of 6% per
year in the amount of unpaid taxes, such penalties and interest to
be collected by the Tax Collector.
[Ord. 1764, 2/25/1985, § 5; as amended by Ord.
1782, 2/16/1987]
Any person, firm or corporation who shall violate any provision
of this Part 3 shall, upon conviction thereof, be sentenced to pay
a fine of not more than $300; and/or to imprisonment for a term not
to exceed 90 days.
