Borough of Paxtang, PA Article II Tax Discounts and Penalties

[Adopted 8-16-1977 by Ord. No. 449 (Part 3, Ch. 1, Art. B, of the 1994 Code of Ordinances)]

§ 381-4 Legal authority and short title.

This article is enacted by the Borough pursuant to the authority granted by Section 10 of the Act of May 10, 1945 (P.L. 1050, No. 394) (known as the "Local Tax Collection Law"), as amended by Act 126 of 1978,[1] and shall be known as the "Discount and Penalty Rate Ordinance."

[1] Editor's Note: See 72 P.S. § 5511.10.

§ 381-5 Incorporation of statutes.

Any applicable provisions of the Local Tax Collection Law, the Borough Code and the Local Tax Enabling Act are incorporated herein by reference. Where options are provided by such statutes, this article designates the option selected, except that the Borough reserves the right to change the option(s) regarding penalties by action duly taken by its Council by regulation, resolution or ordinance, as the case may require.

§ 381-6 Imposition of discount and penalty rates.

A. All taxpayers subject to the payment of taxes assessed by the Borough shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice.

B. All taxpayers who shall fail to make a payment of the occupational privilege tax charged against them for four months after the date of the tax notice shall be charged a penalty of 5% of the tax, which penalty shall be added to the tax by the Tax Collector and collected by him.

C. All taxpayers who shall fail to make payment of any other such taxes charged against them for four months after the date of the tax notice shall be charged a penalty of 10% of the tax, which penalty shall be added to the tax by the Tax Collector and collected by him.