[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]
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.
