[Ord. 1979-2, 2/14/1979, § 1]
This Part shall be known and may be cited as the "Burnham Borough
Per Capita Tax Ordinance of 1979," and it is enacted under the authority
of the Local Tax Enabling Act (Act of December 31, 1965, P.L. 1257;
Act No. 511) and its amendments and supplements.
[Ord. 1979-2, 2/14/1979, § 2]
A per capita tax of $10 for general Borough purposes, is hereby
levied and assessed upon each resident and inhabitant of the Borough
of Burnham over the age of 18 years, which tax shall be in addition
to all other taxes levied and assessed by the said Borough pursuant
to any other law of the Commonwealth of Pennsylvania.
[Ord. 1979-2, 2/14/1979, § 3]
Such tax shall be collected by the duly elected or appointed
Tax Collector of the Borough of Burnham in the same manner and at
the same time as other Borough taxes are collected, as provided by
the Local Tax Collection Law of 1945, as amended and supplemented.
[Ord. 1979-2, 2/14/1979, § 4]
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Borough taxes.
[Ord. 1979-2, 2/14/1979, § 5]
The entry of the per capita 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.
[Ord. 1979-2, 2/14/1979, § 6]
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.
[Ord. 1979-2, 2/14/1979, § 7]
The Tax Collector shall give notice to the taxpayers of the
amount of per capita tax due under this Part, at the same time and
in the same manner as provided by the Local Tax Collection Law of
1945, as amended and supplemented, for other Borough Taxes collectible
by law.
[Ord. 1979-2, 2/14/1979, § 8]
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 duplicate, he shall report the name
of such person forthwith to the Assessor, who shall thereupon certify
the same unto the Borough Council, which should promptly certify the
name of the Tax Collector reporting such name, 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 of Burnham, and shall
proceed to collect the same.
[Ord. 1979-2, 2/14/1979, § 9; as amended by Ord.
1979-11, 12/28/1979, § 1]
The Tax Collector shall give notice to the taxpayer, shall have
the power to collect said taxes by distraint, 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 Treasurer by separate statement
at the same time as other taxes are remitted to the Borough, shall
allow discounts, to which the taxpayer is hereby entitled, of 2% from
the amount of such tax upon the taxpayer making payment of the whole
amount thereof within two months after the date of the tax notice
and shall charge a penalty, which the taxpayer shall pay, of 5% which
shall be added to the tax, against any taxpayer who shall fail to
make payment of said tax charged against said taxpayer for four months
after the date of the tax notice and shall have all the rights and
authority conferred upon him by the Local Tax Collection Law of 1945
as amended and supplemented. It is hereby declared to be the intent
of the Borough Council in enacting this Part 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 Collection Law of 1945, as
amended and supplemented.
[Ord. 1979-2, 2/14/1979, § 10]
This Part shall be effective on the 8th day of May, 1979, and
shall remain in full force and effect on a fiscal year basis without
annual reenactment until the tax levied hereunder be repealed or modified.
