[Adopted 12-29-1969 by Ord. No. 311; amended in its entirety 12-19-1990 by Ord. No.
760[1] (Ch. 125, Art. II, of the 1975 Township Code)]
[1]
Editor's Note: This ordinance also provided that it did not
repeal Ord. No. 311, but constituted an amendment primarily to incorporate
any previously passed resolutions which affected Ord. No. 311.
This article shall be known and may be cited as the "Per Capita
Tax Ordinance."
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this article, the meanings herein indicated:
Any person, partnership, limited partnership, unincorporated
association, institution, trust, corporation, governmental agency
or any other body engaged in business or situated in the Township,
employing one or more employees engaged in any occupation other than
domestic servants who reside in the Township of North Huntingdon.
The tax imposed by this article.
The Treasurer of the Township of North Huntingdon or any
other person designated by the Board of Commissioners as the receiver
of the taxes imposed by this article.
Any natural person liable for the tax levied by this article
and residing in the Township of North Huntingdon.
The Township of North Huntingdon.
[Amended 8-21-1991 by Ord. No. 776]
All persons 18 years of age or older are subject to the per
capita tax in the amount of $10 per annum under the provisions of
Act 511 and Act 679.[1] However, persons 62 years of age or older with an income
less than $5,000 from all sources, including social security and/or
retirement, may apply for exemption from the per capita tax by filing
a notarized exemption form at the Norwin School District tax office.
The tax payable to the Township of North Huntingdon is in the amount
of $5 per calendar year because the Norwin School District has adopted
a resolution for the per capita tax and shall by doing so split the
$10 between the Township of North Huntingdon and the Norwin School
District.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
Every taxpayer shall file a return on a form prescribed by the
Tax Collector and shall pay the tax directly to the Tax Collector.
Each taxpayer who becomes subject to the tax on or after January 1,
1991, shall file the return and pay the tax on or before December
1, 1991, and any taxpayer subject to the tax in each and every subsequent
year thereafter shall file the return and pay the tax due on or before
the first day of December of said tax year.
A.
The Tax Collector is hereby charged with the administration and enforcement
of this article.
B.
The Tax Collector shall collect and receive the taxes, fines and
penalties imposed by this article and shall maintain records showing
the amounts received and the dates such amounts were received.
C.
The Tax Collector shall prescribe and issue all forms necessary for
the administration of the tax and may adopt and enforce regulations
relating to any matter pertaining to the administration of this article,
including but not limited to requirements for collection through employers,
requirements for deductions, requirements for evidence and records
and provisions for the examination and correction of returns. The
Tax Collector and agents designated by him may examine the records
of any employer or supposed employer or of any taxpayer or supposed
taxpayer in order to ascertain the tax due or verify the accuracy
of any return. Every employer or supposed employer and every taxpayer
or supposed taxpayer shall give the Tax Collector and any agent designated
by him all means, facilities and opportunity for the examinations
hereby authorized.
D.
The Collector or any person authorized shall, in addition to the
powers and duties expressly conferred upon him in this article, have
all of the powers, duties and responsibilities granted to or available
to him and the right to compel an employer to withhold delinquent
occupational taxes of an employee, as granted under the Local Tax
Enabling Act.[1] All employers and employees shall be subject to all powers,
duties and provisions as set out in said Act, even if not herein specifically
set out.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The Tax Collector shall collect by suit, appropriate wage attachment directed to the employer or otherwise all taxes, costs, fines and penalties due under this article and unpaid. If for any reason the tax is not paid within 120 days after the applicable date as set forth in § 494-14 hereof, a penalty of 10% of the amount of the tax remaining unpaid shall be added and collected. Whenever suit is brought for the recovery of unpaid tax, the taxpayer shall, in addition, be liable for the costs of collection as well as for penalties. If a court of competent jurisdiction thereafter decides that there has been overpayment to the Tax Collector, the Tax Collector shall refund the amount of the overpayment to the person who paid under protest. In the event that some other penalty percentage is adopted by the County of Westmoreland, the Township of North Huntingdon hereby resolves to impose said County of Westmoreland penalty in accordance with the penalty established by the County of Westmoreland in order that all penalties will be in conformity.
Any person, firm or corporation who violates the provisions
of this article shall, upon conviction, be sentenced to pay a fine
of not less than $75 nor more than $600, plus the costs of prosecution,
and, in default of the payment of the fine and costs of prosecution,
shall be imprisoned for a period not exceeding 30 days.
A.
Exemptions. Any taxpayer who would otherwise be subject to the per
capita tax as levied shall be exempt from the payment of said per
capita tax if said taxpayer's total income from all sources if less
than $5,000 per annum and the taxpayer is 62 years of age or older
and said taxpayer submits the appropriate exemption application.
[Amended 8-21-1991 by Ord. No. 776]
B.
Exemption applications. Any taxpayer requesting an exemption must
submit an exemption application to the Tax Collector on a form to
be supplied by the Tax Collector's office. The Township of North Huntingdon
may request such information and data as may be necessary to ascertain
the validity of the exemption request. Failure to supply requested
information will disqualify a taxpayer from claiming an exemption.
Such application must be verified by a sworn statement as to its validity.
The exemption application must be submitted on an annual basis and
shall not be considered as continuing from year to year.
C.
The exemption set forth herein is with reference to the per capita
tax of the Township of North Huntingdon only, and the passage of this
article by the Board of Commissioners of the Township of North Huntingdon
is applicable only to the per capita tax.[1]
[1]
Editor's Note: Original § 125-19, Exonerations,
of the 1975 Township Code and which immediately followed this subsection,
was repealed 8-21-1991 by Ord. No. 776.
A.
Nothing contained in this article shall be construed to empower the
Township to levy and collect the tax hereby imposed on any occupation
not within the taxing power of the Board of Commissioners of the Township
of North Huntingdon under the Constitution of the United States and
the laws of the Commonwealth of Pennsylvania.
B.
If the tax hereby imposed under the provisions of this article shall
be held by any court of competent jurisdiction to be in violation
of the Constitution of the United States or of the laws of the Commonwealth
of Pennsylvania as to any individual, the decision of the court shall
not affect or impair the right to impose or collect said tax or the
validity of the tax so imposed on other persons or individuals as
herein provided.
