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Township of Bear Creek, PA
Luzerne County
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[Adopted 7-8-1988 by Ord. No. 1-88]
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning:
Any natural person.
Any person domiciled within the corporate limits of the Township.
The person or persons, agency or agencies properly appointed by the Supervisors of Bear Creek Township to collect the tax imposed by this article.
Any person required hereunder to pay a per capita tax.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
The Board of Supervisors hereby imposes and levies for general revenue purposes an annual per capita tax of $10 upon every resident within the corporate limits of Bear Creek Township who shall have attained the age of 18 years on or before the seventh day of June of the year for which the tax is levied. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Board of Supervisors.
Every resident and inhabitant in Bear Creek Township, upon attaining the age of 18 years, and every person 18 years of age, upon becoming a resident or inhabitant in the Township, shall, within 12 months of the happening thereof, notify the Tax Collector of the municipality of his becoming of age or becoming a resident or inhabitant.
The Tax Collector shall send to every resident of the Township 18 years of age or older a notice of the per capita tax due by such resident for the fiscal year, provided that the failure or omission of the Tax Collector to send or of any taxpayer to receive such notice shall not relieve such person from the payment of such tax; provided, further, that any person who shall become a resident of Bear Creek Township after the seventh day of June shall not be liable for the per capita tax for that fiscal year, but any person who shall cease to be a resident at any time after the seventh day of June shall be liable for the full amount of the per capita tax for said year.
All taxpayers subject to the payment of the tax under this article shall be entitled to a discount of 2% on 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 shall fail to make payment of any such tax imposed against them for four months after the date of the notice shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Tax Collector and collected by him. The Tax Collector shall furnish a receipt to every person paying such tax.
All taxes levied under this article, together with all penalties and costs of collection, shall be recoverable by the Tax Collector in the manner authorized by law.
It shall be the duty of the Tax Collector to accept and receive payment of this tax and to keep a record thereof showing the amount received by him from each resident together with the date the tax was received. It shall be the Tax Collector's duty to remit collection to the school district as soon as practicable, but no later than one month from the date of receipt.
The Tax Collector is hereby charged with the administration and enforcement of this article and is hereby charged and empowered to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article. Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas of Luzerne County as in other cases provided.
[Amended 8-1-1995 by Ord. No. 1-95]
Whoever fails to carry out any of the provisions of this article or who attempts to do anything whatsoever to avoid payment of the whole or any part of the tax imposed under this article shall, upon conviction before any justice, be sentenced to pay a fine of not less than $25 nor more than $600 for each and every offense, and the costs of prosecution thereof, and, in default of payment of said fine and costs, be imprisoned in Luzerne County Prison for a period not exceeding 30 days for each offense, provided that such fine and costs or penalty shall be in addition to any other penalty imposed by any other section of this article.
Nothing contained in this article shall be construed to empower the Board of Supervisors to levy and collect the per capita tax hereby imposed on any resident not within the taxing power of the Bear Creek Township Supervisors under the Constitution of the United States and the laws of the Commonwealth of Pennsylvania.
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 person, 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 as herein provided.
The provisions of this article, as far as they are the same as those of any ordinance in force immediately prior to the adoption of this article, are intended, insofar as legally permissible, as a continuation of such ordinance and not necessarily new provisions. The provisions of this article shall not affect any act done or liability incurred, nor shall they affect any suit or prosecution pending or to be instituted to enforce any right or penalty or to punish any offense under the authority of any ordinance.