[Adopted 5-3-1963 by Ord. No. 63-4]
A.
A per capita
tax of $5 per annum be and the same is hereby levied and assessed
upon each resident or inhabitant of the Township of Marlborough over
21 years of age, which tax shall be in addition to all other taxes
levied and assessed by the Township of Marlborough pursuant to any
other laws of the Commonwealth of Pennsylvania.
Tax shall be collected by the duly elected or appointed Tax
Collector for the Township of Marlborough in the same manner and at
the same time or times as other Township taxes other than the earned
income tax are collected.
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Township district taxes.
The entry of said per capita tax in the tax duplicate and issuance
of said duplicate to the Tax Collector for the Township of Marlborough
shall constitute his warrant for the collection of said per capita
tax hereby levied and assessed.
The Tax Collector for the Township of Marlborough shall give
notice to the taxpayers 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.
In case the Tax Collector or a Deputy shall, at any time, find
within the Township of Marlborough any resident or inhabitant above
the age of 21 years whose name does not appear upon the tax duplicate,
he shall report the name of such person forthwith to the Assessor
of the Township of Marlborough, who shall thereupon certify the same
unto the Board of Township Supervisors, who shall promptly certify
the same to the Tax Collector reporting said name, whereupon the Tax
Collector shall add the name and the assessment of this per capita
tax against such person to the duplicate of the Township of Marlborough
and proceed to collect the same.
The Tax Collector shall be and is hereby empowered with the
authority to collect said tax by distress and sell all goods and chattels
of the taxpayer as provided therefor 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.
A.
There is hereby conferred upon the Tax Collector the power and authority
to demand, receive and collect from all corporations, political subdivisions,
associations, companies, firms or individuals employing persons owing
per capita taxes or whose wife owes per capita taxes, or if in possession
of unpaid commissions or earnings belonging to any person owing per
capita taxes or whose wife owes per capita taxes, upon the presentation
of written notice and demand containing the name of the taxable or
husband thereof and the amount of tax due.
B.
Upon the presentation of such written notice and demand, it shall
be the duty of such corporation, political subdivision, association,
company, firm or individual employees then owing or that shall, within
60 days thereafter become due, or from any unpaid commissions or earnings
of any taxable in its or his possession or that shall, within 60 days
thereafter come into its or his possession, a sum sufficient to pay
the respective amount of the per capita taxes and costs shown upon
the written notice or demand and to pay the same to the Tax Collector
of the Township of Marlborough within 60 days after such notice shall
have been given. The employer shall be entitled to deduct not more
than 2% thereof for his expenses for such monies paid over to the
Tax Collector. Upon the failure of such employer to make such deduction,
when properly notified as herein provided, such employer shall forfeit
and pay the amount of such tax for each such taxable whose taxes are
not withheld and paid over to the Tax Collector as herein provided,
which amount may be recovered by an action of assumpsit in a suit
to be instituted by the Tax Collector on behalf of the Township of
Marlborough.
Each Tax Collector shall keep a correct account of all per capita
taxes collected by authority of this article. He shall mark the same
paid on each duplicate at the name of each taxable and the date when
such payment was made. The Tax Collector shall remit said taxes to
the Secretary of the Board of Township Supervisors by a separate statement
at the same time as other taxes are remitted to the Township of Marlborough.
All taxpayers subject to the payment of the per capita taxes
herein levied and assessed shall be entitled to a discount of 2% of
the amount of such tax upon making payment of the whole amount thereof
within two months after the date of the tax notice. All taxpayers
who fail to make payment of any such taxes charged against them for
a period of four months after the date of the tax notice shall be
charged a penalty of 5%, which penalty shall be added to the taxes
by the Tax Collector and be collected by him.
Any person who violates or permits a violation of this article
shall, upon being found liable therefor in a civil enforcement proceeding
commenced by the Township before a Magisterial District Judge, pay
a fine of not more than $600, plus all court costs, including reasonable
attorneys' fees, incurred by the Township in the enforcement of this
article. No judgment shall be imposed until the date of the determination
of the violation by the Magisterial District Judge. If the defendant
neither pays nor timely appeals the judgment, the Township may enforce
the judgment pursuant to the applicable Rules of Civil Procedure.
Each day a violation exists shall constitute a separate offense. Further,
the appropriate officers or agents of the Township are hereby authorized
to seek equitable relief, including injunction, to enforce compliance
herewith.
