[Ord. 71-5, 12/29/1971; as amended by Ord. 89-16, 11/21/1989]
1.
Any person whose total income from all sources shall be less than
$3,200 per annum, may file with the Secretary-Manager of Susquehanna
Township, a claim for exemption of payment of any and all taxes levied
under authority of the Local Tax Enabling Act.
2.
Upon receipt of the said claim for exemption, the Secretary-Manager
of the Township shall interview the said claimant, and satisfy himself
with regard to the accuracy and authenticity of the claim. Thereafter
the said Secretary-Manager shall present the claim for exemption to
the Board of Commissioners of Susquehanna Township with his recommendation,
and the said Board of Commissioners may exempt any such person from
the payment of such taxes as are enacted under and by authority of
the Local Tax Enabling Act.
3.
Claims for exemption may also be filed with any local taxing authority
of the Township, including, but not limited to the School District,
requesting an exemption from the payment of any such tax levied by
the said taxing authority, under authority of the Local Tax Enabling
Act, and upon receipt of such claim, the said taxing authority may
exempt such person, providing it is satisfied that the total income
from all sources for such claimant is less than $2,000 per annum.
4.
The taxes for which this exemption may be effected are the per capita,
or similar head tax, the occupation tax, or the emergency and municipal
service tax, or any portion thereof.
[Ord. 77-3, 2/10/1977]
The following discounts and penalties shall be applicable to
the payment of all taxes levied by the Township of Susquehanna except
that levied by the Township of Susquehanna "Earned Income and Net
Profits Tax Ordinance," that levied by the Township of Susquehanna
"Realty Transfer Tax Ordinance," that levied by the Township of Susquehanna
"Amusement Tax Ordinance," and that levied by the Township of Susquehanna
"Emergency and Municipal Service Tax Ordinance."
A.
All taxpayers subject to the payment of taxes which are the subject
of this section shall be entitled to a discount of 2% from the amount
of such tax upon making payment of the whole amount thereof within
two months after the date of the tax notice.
B.
All taxpayers who shall fail to make payment of such taxes charged
against them for four months after the date of the tax notice shall
be charged a penalty. The penalty shall be 5% of the amount of the
tax if it is paid within the period beginning four months after the
date of the tax notice and ending six months after the date of the
tax notice. Thereafter the penalty shall be 10% of the amount of such
tax.
[Ord. 77-3, 2/10/1977]
The rates established in § 24-102 shall be applicable to taxes levied by the Township of Susquehanna and to which this Part applies for calendar year 1977 and to taxes levied, except as provided herein, in subsequent years without annual re-enactment of this Part.
