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.
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.
[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.
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.