[Adopted 3-20-1953 by Ord. No. 22; amended in its entirety 3-7-1984 by Ord. No.
87 (Ch. 24, Part 2, of the 1984 Code of Ordinances)]
This article is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901
to 6924[1] (1982), as hereafter amended, supplemented, modified or
reenacted by the General Assembly of Pennsylvania.[2]
[1]
Editor's Note: See now 53 P.S. § 6901 et seq. and
53 P.S. § 6924.101 et seq.
[2]
Editor's Note: A per capita tax was first levied by Ord.
No. 22 as authorized by the Local Tax Collection Law of 1947, but
passage of the Local Tax Enabling Act of 1965 superseded the prior
tax laws and has been cited here as the basis for collection of the
per capita tax.
As used in this article, the following terms shall have the
meanings indicated:
Every adult 18 years or older who lives within the Borough
of Jacobus.
Every resident shall pay $5 for the present calendar year and
each year hereafter, provided the tax hereby imposed shall not be
levied upon any resident whose total income during the taxable year
is less than or equal to $3,200.
All taxes, interests, costs and penalties imposed by this article
shall be collected by the Borough Tax Collector.
Penalty for nonpayment shall be as provided by the Local Tax
Enabling Act, P.L. 1257, No. 511 (53 P.S. § 6901 et seq.[1]).
[1]
Editor's Note: See now 53 P.S. § 6901 et seq. and
53 P.S. § 6924.101 et seq.
[Added 8-3-2005 by Ord. No. 2005-173]
Jacobus Borough hereby approves and adopts the Cost of Collection
Schedule, attached hereto and made a part hereof,[1] to be imposed by the York Area Tax Bureau, or such Tax
Collector hereafter designated by Jacobus Borough for the collection
of taxes on earned income and net profits, upon any taxpayer whose
taxes are or become delinquent and/or remain due and unpaid; provided,
however, that Jacobus Borough may amend said fee schedule by resolution
from time to time. The York Area Tax Bureau, or such other Tax Collector
designated by Jacobus Borough, is authorized to retain such costs
of collection as set forth in the attached schedule in recovering
delinquent taxes and as permitted to be assessed to delinquent taxpayers
pursuant to law.
[1]
Editor's Note: The Cost of Collection Schedule is on
file in the office of the Borough Secretary.
