[Adopted 4-10-1972 by Ord. No. 906]
[Amended 5-22-2012 by Ord. No. 1247]
In pursuance of the authority granted to boroughs in the Commonwealth of Pennsylvania by an Act of the General Assembly approved on December 31, 1965, being Act No. 511 of 1965 and known as the Local Tax Enabling Act,[1] as amended, a per capita tax of $5 per annum is hereby levied and assessed by and for the use of the Borough of Ambridge upon each resident or inhabitant of the Borough of Ambridge over 18 years of age, which tax shall be in addition to all other taxes levied and assessed by the Borough of Ambridge pursuant to any other law of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq.
A. 
Said tax shall be collected by the duly elected or appointed Tax Collector of the Borough in accordance with the Act of the General Assembly of May 25, 1945, P.L. 1050, known as the Local Tax Collection Law,[1] as amended and supplemented. It shall be the duty of said Tax Collector to collect and receive the taxes imposed by this article and to make deposits thereof within the business day next following such collections to the credit of the Borough at the bank depository duly designated by the Borough.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
B. 
It is the intent of this article, and there is hereby conferred upon the Tax Collector of the Borough of Ambridge all the powers, together with all the duties and obligations, to the same extent and as fully as provided for in the Local Tax Collection Law, as amended and supplemented.
The entry of the per capita tax in the tax duplicate and the issuance of such duplicate to the 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 Tax Collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945, as amended and supplemented, which compensation shall be the same as shall be fixed from time to time for the collection of other Borough taxes.
The Tax Collector shall give notice to 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, as amended and supplemented.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq.
[Amended 5-22-2012 by Ord. No. 1247]
In case the Tax Collector shall at any time find within the Borough of Ambridge any resident or inhabitant above the age of 18 years whose name does not appear upon the tax duplicate, he shall report the name of such person forthwith to the Assessor of the Borough of Ambridge, who shall thereupon certify the same unto the Council of the Borough of Ambridge, which shall promptly certify the same to the Tax Collector, whereupon the Tax Collector shall add such name and the assessment of this per capita tax against such person to the duplicate of the Borough and shall proceed to collect the same.
[Amended 5-22-2012 by Ord. No. 1247]
The Tax Collector shall also give notice to taxpayers; shall have the power to collect said taxes by distress; shall have the power and authority to demand and receive said tax from the employer of any person owing any per capita tax, or whose spouse owes any per capita tax; shall remit such taxes to the Borough by separate statement at the same time as other taxes are remitted into the Borough; shall allow discounts and add penalties; shall generally be subject to all the duties and shall have all the rights and authority conferred upon him by the Local Tax Collection Law of 1945, as amended and supplemented.[1] It is hereby declared to be the intent of the Borough, in enacting this article, to confer upon the Tax Collector in the collection of this per capita tax all the powers, together with all the duties and obligations, to the same extent and as fully provided for in the Local Tax Enabling Act, as amended and supplemented.[2]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[2]
Editor's Note: See 53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq.
[Added 1-17-1983 by Ord. No. 1009]
The Borough shall have power to prescribe and enforce reasonable penalties for the nonpayment of taxes, within the time fixed for their payment and for violations of the provisions of ordinances or resolutions passed under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, 53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
[Added 1-17-1983 by Ord. No. 1009]
This article is enacted under the authority of the Local Tax Enabling Act as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq.