[Adopted 12-21-1970 by Ord. No. 43 (Ch. 24, Part 1, of the 1987 Code)]
[Amended 9-1-1987 by Ord. No. 85]
A per capita tax of $5 for general Township purposes is hereby levied and assessed under the authority of the Act of December 31, 1965, Act 511, P.L. 1257, and its amendments,[1] on each resident or inhabitant of the Township of Carroll over the age of 18 years, which tax shall be in addition to all other taxes levied and assessed by the said Township pursuant to any other laws of the Commonwealth of Pennsylvania.
[1]
Editor's Note: The Local Tax Enabling Act; see now 53 P.S. § 6924.101 et seq.
Such tax shall be collected by the duly elected or appointed Tax Collector of the Township of Carroll in the same manner and at the same time as other Township taxes are collected, as provided by the local tax collection law of 1945, as amended and supplemented,[1] and pursuant to the Local Tax Enabling Act.[2]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[2]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
The Tax Collector shall give bonds secured and conditioned for the collection and payment of such taxes as provided by law for other Township taxes.
The entry of the per capita tax, 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.
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,[1] as amended and supplemented, which compensation shall be the same as shall be fixed from time to time for the collection of other Township taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall give notice to the taxpayers of the amount of the per capita tax due under this article at the same time and in the same manner 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 shall at any time find within the Township any resident or inhabitant above the age of 21 years whose name does not appear on the tax duplicate, he shall report the name of such person forthwith to the Assessor, who shall thereupon certify the same to the Township Board of Supervisors, which shall promptly certify the same to the Tax Collector reporting such name, whereupon the Tax Collector shall add such name and assessment of this per capita tax against such person to the duplicate of the Township of Carroll and shall proceed to collect the same.
[Amended 9-1-1987 by Ord. No. 85]
The Tax Collector shall give notice to the taxpayers, shall have the power to collect the taxes 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, shall remit such taxes to the Township Treasurer by separate statement at the same time as other taxes are remitted to the Township, shall allow discounts and 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, and by the Local Tax Enabling Act, as amended and supplemented. It is hereby declared to be the intent of the Township of Carroll, in enacting this article, 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, and by the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq. and 53 P.S. § 6924.101 et seq., respectively.
This article shall go into effect on the first day of January 1971, and the tax levied hereunder shall be imposed from year to year thereafter without annual reenactment.
[Amended 9-1-1987 by Ord. No. 85; 9-10-1996 by Ord. No. 1996-6]
Any person, firm or corporation who shall violate any provision of this article shall, upon conviction thereof, be sentenced to pay a civil fine in an amount of not less than $100 nor more than $600 in addition to costs and attorneys' fees.