[Adopted 2-4-1960 by Ord. No. 597 (Ch. 24, Part 3, of the
1993 Code of Ordinances)]
[Amended 7-18-1974 by Ord. No. 858]
A per capita tax of $5, for general Borough purposes, is hereby
levied and assessed upon each resident or inhabitant of the Borough
of Northampton over the age of 18 years, which tax shall be in addition
to all other taxes levied and assessed by the Borough of Northampton
pursuant to any other laws of the Commonwealth of Pennsylvania.
Said tax shall be collected by the duly elected or appointed
Tax Collector of the Borough of Northampton in the same manner and
at the same time as other Borough taxes are collected, as provided
by the Local Tax Collection Law of May 25, 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall give bond secured and conditioned for
the collection and payment of said tax as provided by law for other
Borough taxes.
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.
[Amended 7-15-1993 by Ord. No. 1048]
The expense of collection and compensation of the Tax Collector
shall be paid and allowed as provided by the Local Tax Enabling Act
(53 P.S. § 6924.101 et seq.); as amended, 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 the 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 Collection Law
of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[Amended 7-18-1974 by Ord. No. 858]
In case the Tax Collector shall at any time find within the
Borough 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, who shall thereupon certify
the same unto the Borough Council, which shall promptly certify the
same to the Tax Collector reporting such name, whereupon the Tax Collector
shall add such name and the assessment of the per capita tax against
such person to the duplicate of the Borough of Northampton, and shall
proceed to collect the same.
[Amended 7-15-1993 by Ord. No. 1048]
The Tax Collector shall give notice to the taxpayers, shall
have the power to collect said tax 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 tax to the Borough Treasurer by separate
statement at the same time as other taxes are remitted to 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
Council, in enacting this article, to confer upon the Tax Collector,
in the collection of this per capita tax, all the powers, duties and
obligations as provided by the Local Tax Collection Law of 1945, as
amended and supplemented.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[Added 2-12-1981 by Ord. No. 937]
A.
Certain residents of the Borough of Northampton shall be exonerated
from the payment of the Borough per capita tax if they fall into any
one of the following categories:
(1)
The resident is 70 years of age prior to the beginning of the tax
year.
(2)
The resident is deceased at any time during the tax year.
(3)
The resident is residing in a nursing home or is an invalid confined
to a private residential home.
(4)
The resident is living solely on social security disability.
(5)
The resident is in military service.
(6)
The resident is a student attending an accredited college on a full-time
basis.
(7)
The individual moved prior to January 1 of the year for which the
tax is due.
(8)
The individual's sole source of income is public assistance
that is provided for by the Commonwealth of Pennsylvania or the federal
government.
B.
There shall be no exonerations based on the income of the individual
resident other than specified above.
